The role of foreign ownership in the CSR performance of agriculture listed firms in Indonesia

Abstract

This study aims to examine the effect of ownership structure on the disclosure of corporate social responsibility of agricultural firms in Indonesia. Specifically, this focuses on the effect of foreign ownership on CSR disclosure. The sample consisted of agricultural firms listed on the Indonesia Stock Exchange from 2017 to 2019; and the data were analyzed using multiple linear regression analysis. The results showed that foreign ownership has a significant positive effect and can increase the disclosure of corporate social responsibility, especially in agricultural industry firms.