This study aims to empirically test the effect of family ownership on social disclosures with independent commissioners as a moderating variable. Our research sample is 98 Indonesian financial firms listed on the Indonesian Stock Exchange (IDX) in 2018-2021. resulting in 389 firm-year observations. We measure social disclosures using the weighted scores of 52 indicators of the 2018 Gl... https://normakamalies.shop/product-category/scent/