PENGARUH STRUKTUR KEPEMILIKAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2015
Daftar Isi:
- Increased public awareness of the importance of the role of financial companies that contribute to the economic development in the community, also increases the impact of growing public concern over the company's activities are one of them is about CSR, CSR is an action or a concept that is done by a company as a form of their responsibilities towards the social and environmental surroundings. This study aimed to examine the effect of family ownership structure, foreign ownership structure and profitability on the disclosure of corporate social responsibility. The samples are 55 companies manufacturing data from consumer goods and industrial sectors listed in Indonesia Stock Exchange during the years 2012-2015. Data analysis was performed with SPSS version 16 . The results showed that foreign ownership structure and profitability have an influence on the disclosure of corporate social responsibility while family ownership structure has no effect on the disclosure of corporate social responsibility. Keywords: Family Ownership Structure, Foreign Ownership Structure, Profitability, and CSR