Profitability, leverage, company size, company age, and board of independent commissioners are used in the research to assess the effect toward the implementation of Corporate Social Responsibility (CSR) in a company. The sampling method used is purposive sampling by taking companies listed on the Indonesia Stock Exchange mining sector which get a total population of 41 companies and a sample of 16 companies from year 2014-2018. SPPS version 17 is used in research to test multiple linear regression analysis. The results of the research are profitability, leverage, company size, company age, and board of independent commissioners simultaneously influence Corporate Social Responsibility (CSR) . The partial results of the research that have no effect and are not significant in the implementation of Corporate Social Responsibility are profitability, leverage, and board of independent commissioners, while company size and company age have significant effect on the implementation of Corporate Social Responsibility.
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