Universitas Sebelas Maret, Jl. Ir. Sutami 36 A Surakarta 57126, Jawa Tengah Indonesia.

Email: megawahyuwidawati@student.uns.ac.id

This paper aims at examining the effect of ownership structure on the disclosure of corporate social responsibility of agricultural companies in Indonesia. Specifically, this study focusses on the effect of foreign ownership on the CSR disclosure. Sample of the study consists of agricultural companies that listed on the Indonesia Stock Exchange from 2017 to 2019. The data were analyzed using multiple linear regression analysis. The results of this paper shows that foreign ownership has a significant positive effect on the disclosure of corporate social responsibility. The results of this study imply that foreign ownership can increase the disclosure of corporate social responsibility, especially in agricultural industry companies in Indonesia.