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

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Summary

METODE PENELITIAN

Penelitian ini dilakukan pada Bursa Efek Indonesia dengan mengakses situs www.idx.com. Alasan mendasar dipilihnya lokasi ini adalah karena data- data yang mendukung untuk penelitian ini terdapat di Bursa Efek Indonesia. Efek Indonesia merupakan sebuah pasar yang berhubungan dengan pembelian dan penjualan efek perusahaan yang sudah terdaftar di bursa itu. Bersama-sama dengan pasar uang merupakan sumber utama permodalan eksternal bagi perusahaan dan pemerintah. Sebuah bursa efek sering kali menjadi komponen terpenting dari sebuah pasar saham.

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
Full Text
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