This study aimsto determine the effectof ownership structureandthe type ofindustryto thelevel of disclosureof corporate social responsibility. Variables usedin this study usinggovernment ownership, management ownership, foreign ownershipandthe type ofindustryas anindependent variable, the level ofdisclosureof corporate social responsibilityas the dependent variableandROA, leverage, firm size as control variables. The use ofcontrol variablesused tominimize errors inmakingconclusionson the resultsof the study. The objects usedin this research aremanufacturing companiesandBUMN listed onthe Indonesia Stock Exchangesincethe period of 2012-2014. Theoverallamount ofsamplethat 58 sample swithnoexper iencedelistingcriteriaandall thevariables usedin this studycontained in theannual report. The data usedinthis researchis secondary dataobtainedfromwww.idx.co.idandthe method used isjudgment sampling, becausethe selected sampleis predetermined, namely manufacturing andBUMN. Results from studiesof ownership structure andthe type ofindustryto the level ofdisclosureof corporate social responsibility. Based on theuse of allthe control variablesshows thatgovernmentownershipandthe type ofindustrysignificantimpacton the level ofCSR disclosure. Whilemanagement ownershipandforeign ownershiphas no effect onthe level ofCSR disclosure. 
Keywords: social responsibility, government ownership, management ownership, foreign ownership, type ofindustry.