PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstrak

Corporate Social Responsibility (CSR) is an important element for the company's success and can provide benefits to the company. The purpose of this study is to obtain empirical evidence regarding the effect of ownership structure on CSR disclosure. The research population is all high-profile companies listed on the IDX. The sample in this study were 42 companies with 120 sample  selected by the purposive sampling method. The analysis method used is the panel regression method. Based on the hypothesis the results of the study show that managerial ownership has a negative effect on CSR disclosure, and institutional ownership has a positive effect on CSR disclosure, while public ownership does not effect on CSR disclosure.