PENGARUH STRUKTUR KEPEMILIKAN SAHAM PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
| Main Author: | RUSTIARINI, NI WAYAN |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali
, 2011
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| Subjects: | |
| Online Access: |
https://ojs.unud.ac.id/index.php/jiab/article/view/2652 https://ojs.unud.ac.id/index.php/jiab/article/view/2652/1866 |
Daftar Isi:
- 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.