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Pengaruh Kepemilikan Asing, Kepemilikan Institusional dan Leverage terhadap Pengungkapan Corporate Social Responsibility

Ni Putu Tista Paradiva Yani · I Dewa Gede Dharma Suputra

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

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.

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1996Some determinants of social and environmental disclosures in New Zealand companies 2005The impact of culture and governance on corporate social reporting 2015Corporate social responsibility: Evolution through institutional and stakeholder perspectives 1995Social and environmental accounting: A practical demonstration of ethical concern?2014Human Rights and Corporate Social Responsibility in Developing Countries’ Industrial Clusters 2013Ownership Structure and Corporate Social Responsibility (CSR): An Empirical Study of the Listed Companies in Egypt 2016Determinants of Corporate Social Responsibility Disclosure and Investor Reaction 2014PENGARUH KARAKTERISTIK PERUSAHAAN DAN TANGGUNG JAWAB LINGKUNGAN PADA PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

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