The Influence of Ownership Structure and Income Management on Corporate Social Responsibility Disclosure


Authors : Fathimah F. Farhah; Iranti Safriyana

Volume/Issue : Volume 5 - 2020, Issue 9 - September

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/3niQLL4

DOI : 10.38124/IJISRT20SEP722

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Abstract : The purpose of this study is to provide evidence of the influence of managerial ownership, institutional ownership, foreign ownership, and earnings management of corporate social responsibility disclosure. The sample used was 15 companies with a purposive sampling method. The data used in this study uses secondary data in the form of annual financial reports and annual reports of manufacturing companies listed on the Indonesia Stock Exchange 2014-2017. The study results found that managerial ownership, institutional ownership, and earnings management have no significant impact on corporate social responsibility disclosure. However, foreign ownership has a significant effect on corporate social responsibility disclosure.

Keywords : Managerial Ownership; Institutional Ownership; Foreign Ownership; Earnings Management; Corporate Social Responsibility Disclosure

The purpose of this study is to provide evidence of the influence of managerial ownership, institutional ownership, foreign ownership, and earnings management of corporate social responsibility disclosure. The sample used was 15 companies with a purposive sampling method. The data used in this study uses secondary data in the form of annual financial reports and annual reports of manufacturing companies listed on the Indonesia Stock Exchange 2014-2017. The study results found that managerial ownership, institutional ownership, and earnings management have no significant impact on corporate social responsibility disclosure. However, foreign ownership has a significant effect on corporate social responsibility disclosure.

Keywords : Managerial Ownership; Institutional Ownership; Foreign Ownership; Earnings Management; Corporate Social Responsibility Disclosure

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