Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility

I Nym Wijana Asmara Putra,Patrisia Adiputri Singal

doi:10.24843/eja.2019.v29.i01.p30

I Nym Wijana Asmara Putra, Patrisia Adiputri Singal

Open Access

https://doi.org/10.24843/eja.2019.v29.i01.p30

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Journal: E-Jurnal Akuntansi	Publication Date: Oct 10, 2019
Citations: 1	License type: cc-by

Affiliation: Udayana University

Abstract

One of the factors of corporate governance that influence the implementation of CSR is the ownership structure. The emergence of corporate ownership structures results from a comparison of the number of shareholders in the company. The purpose of this study was to determine the effect of institutional ownership, managerial ownership, and foreign ownership on disclosure of corporate social responsibility (CSR). This research was conducted on the Indonesia Stock Exchange in the period 2013-2017. The sample of this research was 40 Infrastructure, Utilities and Transportation companies using purposive random sampling, where samples were taken based on certain criteria. Data collection of this study uses secondary data. The analysis technique used is the Analysis of Multiple Linear Regression. The results of this study indicate that institutional ownership and managerial ownership have a positive effect on CSR, while foreign ownership has no significant negative effect on disclosure of CSR. Keywords : Institutional Ownership; Managerial Ownership; Foreign Ownership; Disclosure Of Corporate Social Responsibility.

Highlights

The results of this study indicate that institutional ownership and managerial ownership have a positive effect on corporate social responsibility (CSR), while foreign ownership has no significant negative effect on disclosure of CSR
Pengaruh Profitabilitas , Kepemilikan Asing , Kepemilikan Manajemen , dan Leverage pada Intensitas Pengungkapan Corporate Social Responsibility

Summary

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Indonesia menggunakan sistem perdagangan bernama Jakarta Automated Trading

Collinearity Statistics

Mean Square

Negatif tak signifikan

Journal of Financial

Kepemilikan Manajerial Pengaruhnya Terhadap Luas Pengungkapan

Faktor yang Mempengaruhi Pengungkapan Informasi Sosial dalam Laporan