Analysis Reporting Disclosure of Corporate Social Responsibility Disclosure of Manufacturing Companies

Authors : Andika Pramukti, Murdifin Haming, Fadilah Nasaruddin, Lukman Chalid.

Volume/Issue : Volume 4 - 2019, Issue 2 - February

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This research was conducted with the aim of: (1) testing and analyzing the influence of public share ownership on CSRD; (2) test and analyze the influence of managerial ownership on CSRD; (3) testing and analyzing the influence of institutional ownership on CSRD. This study uses secondary data obtained from the Indonesia Stock Exchange including Public Ownership, Managerial Leadership, and Institutional Ownership in the company’s 34 Annual Report in the 2012 period. Data were analyzed using the SPSS 21. The results of this study indicate that: (1) Public Ownership has a positive and significant effect on CSRD; (2) Managerial Ownership does not have a significant effect on CSRD; (3) Institutional ownership does not significantly influence CSRD.

Keywords : CSRD, Public Share Ownership, Managerial.


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29 - February - 2024

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