Abstract
The purpose of this study was to determine the effect of foreign ownership, institutional ownership, and leverage on corporate social responsibility disclosure. The theory used is stakeholder theory. This research was conducted at the Indonesia Stock Exchange (IDX) in the mining company for the period of 2016-2018. Data analysis technique used is multiple linear regression analysis. The method of determining the sample non probability sampling with purposive sampling technique. The number of samples was 51 of 17 companies with a three-year observation period. The analysis shows that foreign ownership, ownership, institutional influence on the disclosure of corporate social responsibility, while leverage does not affect the disclosure of corporate social responsibility.
 Keywords: Corporate Social Responsibility; Foreign Ownership; Institutional Ownership; and Leverage.
Highlights
The purpose of this study was to determine the effect of foreign ownership, institutional ownership, and leverage on corporate social responsibility disclosure
The analysis shows that foreign ownership, ownership, institutional influence on the disclosure of corporate social responsibility, while leverage does not affect the disclosure of corporate social responsibility
Pengaruh Pr ofitabilitas, Leverage dan Ukuran Perusahaan Pada Pengungkapan Corporate Social Responsibility
Summary
Hasil dari seleksi sampel dengan menggunakan metoda nonprobability sampling dengan teknik purposive sampling diperoleh perusahaan sebagai sampel penelitian tahun pengamatan periode 2016 sampai dengan tahun 2018 adalah sebanyak 17 perusahaan pertambangan. Jadi jumlah observasi yang memenuhi kriteria sampel selama tahun pengamatan periode 2016 sampai dengan tahun. Analisis statistik deskriptif digunakan untuk memberikan informasi umum tentang karakteristik variabel penelitian yang berupa nilai tertinggi nilai terendah, rata-rata, dan standar devisiasi dari variabel kepemilikan asing, kepemilikan institusional, leverage, dan pengungkapan Corporate Social. Hasil statistik deskriptif dapat dilihat pada Tabel 1.
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