Jurnal Ilmiah Akuntansi dan Bisnis
Vol 6 No 1 (2011)

PENGARUH STRUKTUR KEPEMILIKAN SAHAM PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

NI WAYAN RUSTIARINI (Unknown)

Article Info

Publish Date
13 Jan 2011

Abstract

This research is aimed to investigate the influence managerial ownership,institutional ownership, and foreign ownership on corporate social responsibilitydisclosure. This research used Corporate Social Responsibility Index (CSRI) as ameasure of CSR disclosure, based on indicators from Bapepam regulation. Thesamples of this research are 56 manufacture firms listed in Indonesian StockExchange (IDX) at 2008.Test results show that managerial and institutional ownership do not havesignificant effect on CSR Disclosure, but foreign ownership have significant effecton CSR Disclosure. This indicated that foreign ownership structure in this studyhave concern with CSR disclosure to make investment decision.

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Journal Info
Jurnal Ilmiah Akuntansi dan Bisnis
Website

Abbrev

jiab

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...