Date: 18-01-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

STRUKTUR KEPEMILIKAN ASING, KEPEMILIKAN NON ASING DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: BUKTI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI DI BEI

Detail
Author Oktaria Hapsari
Category Akuntansi Manajemen dan SIA

Abstract

This study is about corporate social responsibility(CSR) study. Focus of this study is to analyze CSR disclosure and reporting in annual report of manufacture companies .This study aimed to investigate the influence of foreign ownership and domestic ownership to disclosure of corporate social responsibility in annual report. Collecting data using a purposive sampling method for manufacture companies companies comsumpsion listed in Indonesia Stock Exchange in 2012 until 2014. A total of 26 manufacture companies comsumpsion sector used as a sample. In this research use size of companies and return on asset as variable control. The method of analysis of this study used multiple regression. The results of this study indicate that the variable that positif affect disclosure of corporate social responsibility is size of companies and return on assets where are the control variable. While variables that did negative affect disclosure of corporate social responsibility are foreign ownership and domestic ownership.