Kepemilikan Asing, Kepemilikan Manajerial, Profitabilitas, Media Exposure dan Intensitas Pengungkapan Corporate Social Responsibility
| Main Authors: | Ratnadewi, Desi, Wirajaya, I Gde Ary |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region
, 2024
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| Online Access: |
https://ojs.unud.ac.id/index.php/akuntansi/article/view/86453 https://ojs.unud.ac.id/index.php/akuntansi/article/view/86453/53587 |
Daftar Isi:
- CSR disclosure is the disclosure of all information on social activities carried out by the company. The research aims to determine the influence of foreign ownership, managerial ownership, profitability, and media exposure on the intensity of CSR disclosure. This research uses a sampling method, namely non-probability sampling with purposive sampling technique. There are 173 companies with 519 observations. The data analysis technique used is multiple linear regression analysis. The research results show that profitability and media exposure have a positive effect on the intensity of corporate social responsibility disclosure. Managerial ownership has a negative effect on the intensity of corporate social responsibility disclosure. Foreign ownership has no effect on the intensity of corporate social responsibility disclosure.