The problem of the high-frequency conductivity of a thin conductive layer in a longitudinal magnetic field is solved in terms of kinetic approach taking into account diffuse-mirror boundary conditions. Specularity coefficients of layer surfaces are assumed to be different. An analytical expression is derived for dimensionless integral conductivity as a function of dimensionless parameters: layer thickness, electric field frequency, magnetic induction, chemical potential and surface specularity coefficients. The limiting cases of a degenerate and non-degenerate electron gas are considered. A comparative analysis of theoretical calculations with experimental data is carried out. The method to determine specularity coefficients and mean free path of charge carriers from the longitudinal magnetoresistance of a thin metal film is illustrated.