Pengaruh Struktur Kepemilikan Saham dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Manufaktur yang Terdaftar Di BEI

Dedy  Trisetiawan; Hamzah Fansuri  Yusuf; Wiwik Fitria Ningsih

doi:10.31967/jakuma.v3i2.615

Dedy Trisetiawan Institut Teknologi dan Sains Mandala
Hamzah Fansuri Yusuf Institut Teknologi dan Sains Mandala
Wiwik Fitria Ningsih Institut Teknologi dan Sains Mandala

DOI: https://doi.org/10.31967/jakuma.v3i2.615

Keywords: Institutional Ownership Structure, Managerial Ownership Structure, Company Size, Corporate Social Responsibility Disclosure

Abstract

This study was conducted to determine the factors that influence the disclosure of Corporate Social Responsibility. This type of research is a quantitative research. The population used in this study were all manufacturing companies in the food and beverage -sector listed on the Indonesia Stock Exchange from 2015 to 2019. The sample used in this study was collected based on data obtained from the company's annual report using the purposive sampling method. The data collection method in this study used the documentation study method and data analysis using the SPSS 20 (Statistical Package for the Social Sciences) program, by performing descriptive statistical analysis and multiple linear regression analysis, R test, t test, and F test. data has been obtained that institutional ownership structure, managerial ownership structure has no significant effect on the disclosure of Corporate Social Responsibility, while the size of the company has a significant effect on the disclosure of Corporate Social Responsibility. Simultaneously, institutional ownership structure, managerial ownership structure, and firm size have a significant effect on the disclosure of Corporate Social Responsibility.