The aim of this research is to analyze the influence of CSR which will be viewed from CSR disclosures carried out by the company and GCG as shown by institutional ownership managerial ownership and an independent board of commissioners on the company s financial performance. The population in this research are manufacturing companies listed on the BEI in 2019 - 2021. Sampling used the purposive sampling method. The sample for this research is 37 manufacturing companies listed on the Indonesia Stock Exchange in 2019 ndash 2021. The analysis used is multiple linear regression analysis. The results of this research indicate that corporate social responsibility institutional ownership and managerial ownership have no effect on financial performance. The independent board of commissioners has a positive effect on financial performance. It is hoped that the results of this research can help the government as evaluation material regarding corporate social responsibility regulations.