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Pengaruh Struktur Kepemilikan Saham Pada Pengungkapan Corporate Social Responsibility

Year: 2011

Type: article

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.

Source: DOAJ (DOAJ: Directory of Open Access Journals)

Author: NI WAYAN RUSTIARINI

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W1482088074

FWCI: 5.282

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Cited by: 68

Related to: 10