文章基本信息

标题：Determinant Company Size and Ownership on Disclosure of Corporate Social Responsibility
本地全文：下载
作者：Dwi Orbaningsih ; Dyah Sawitri
期刊名称：Ilköğretim Online/Elementary Education Online
印刷版ISSN：1305-3515
电子版ISSN：1305-3515
出版年度：2021
卷号：20
期号：1
页码：2647-2654
DOI：10.17051/ilkonline.2021.01.297
语种：English
出版社：Öğretmen Eğitimi Akademisi
摘要：Managerial ownership, institutional ownership, foreign ownership and company size are important variables in the practice of Corporate Social Responsibility (CSR). The aim of research was to determine the effect of each variable on CSR disclosure. To achieve this goal, a documentation study was used, gathering annual reports on banking companies listed on the Indonesia Stock Exchange. Ownership analysis was carried out on 14 companies that were used as research samples. To analyze the effect of each variable, researcher used regression equation, and then proceeds with the t test. The results there is no influence among managerial ownership, foreign ownership and company size on CSR disclosure. However, there is an influence between institutional ownership on CSR disclosure..
关键词：managerial ownership;institutional ownership;foreign ownership;company size;CSR disclosur