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PENGARUH STRUKTUR KEPEMILIKAN SAHAM PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

This research is aimed to investigate the influence managerial ownership,institutional ownership, and foreign ownership on corporate social responsibilitydisclosure. This research used Corporate Social Responsibility Index (CSRI) as ameasure of CSR disclosure, based on indicators from Bapepam regulation. Thesamples of this research are 56 manufacture firms listed in Indonesian StockExchange (IDX) at 2008.Test results show that managerial and institutional ownership do not havesignificant effect on CSR Disclosure, but foreign ownership have significant effecton CSR Disclosure. This indicated that foreign ownership structure in this studyhave concern with CSR disclosure to make investment decision.

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2013PENGARUH INDIKATOR GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY 2016KEPEMILIKAN MANAJERIAL DAN PROFITABILITAS PADA NILAI PERUSAHAAN DENGAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL SEBAGAI VARIABEL PEMODERASI 2015PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia 2012-2013)2017PENGARUH MANAJEMEN LABA, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE 2014PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY TERHADAP AGRESIVITAS PAJAK 2019FAKTOR-FAKTOR YANG MEMPENGARUHI PERSISTENSI LABA (Studi Kasus pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)

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