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All Journal CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Jurnal Dinamika Akuntansi Journal of Economics, Business, & Accountancy Ventura Journal of Business & Banking AKRUAL: Jurnal Akuntansi EKSPANSI Jurnal Ekonomi dan Bisnis Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Dinamisia: Jurnal Pengabdian Kepada Masyarakat International Journal of Community Service Learning JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) MABIS: Manajemen dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Akuntansi dan Teknologi Informasi Riset Akuntansi (RISTANSI) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Media Riset Akuntansi Auditing & Informasi
Rizky Eriandani
Universitas Surabaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Ekonomi dan Bisnis

 1 
Pengaruh Dimensi Pengungkapan Corporate Social Responsibility Terhadap Future Institutional Ownership Rizky Eriandani
Jurnal Ekonomi dan Bisnis Vol 17 No 1 (2014)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.714 KB) | DOI: 10.24914/jeb.v17i1.241

Abstract

Corporate social responsibility practice becomes important subject in company`s activity, because it will affect the company's reputation. Besides, institutional investors likely prefer to invest in companies that have a social responsibility as it is considered to increase the legitimacy and future performance. This study aims to investigate the effect of CSR disclosure on institutional ownership. We use percentages ownership to measure institutional ownership. CSR measurement instrument used in this study adopted a previous research. The instrument comes from research Hackston and Milne, which was adjusted with Bapepam regulation in Indonesia. We also divided CSR disclosures in four sub-dimensions. The samples used in this research were 115 listed agriculture, mining, and manufacturing companies in indonesian Stock Exchange which studied during the years of 2010. Using SPSS 20, The analysis methods of this research used multiple regression analysis. Studies shows that not all dimensions of CSR disclosure effect on institutional ownership. Only product dimensions of CSR disclosures has a significant positive impact on institutional ownership. However, this paper fail to find any significant impact of another CSR dimensions. Thus, our study suggests that the dimensions of the product can affect investment decisions. In contrast, institutional investors have not focused on environment, employee relation, and community activities in investment decisions.
Co-Authors Ameila Ameila Argo Hadi Kusumo Beatrix Beatrix Celine Florencia wedjaja Chintia Angelina Christarina Kuswanto Christarina Kuswanto, Christarina Cindy Alexandra Dianne Frisko Dianne Frisko Dianne Frisko K. Dianne Frisko Koan Eko Pudjo Laksono Eko Pudjolaksono Esti Dwi Rinawiyanti Felizia Arni Rudiawarni Fidelis Arastyo Andono Herry Hernandes Lydia Kartika Hadi M.Yoga Dharma Putra Maria Cristine Marissa Yaparto Marissa Yaparto Martina Prescila Yapiter Martina Prescila Yapiter Merelyn Merelyn Muhammad Wisnu Girindratama Novianti, Natasya Patricia Cindy Libisono Puspita Mustiko Djatmiko Rosaline Jeanette Shinta Ratna Dewi Stephania Eryn Liemmuel Steven Khosasi Vanessa Natalie Wiedjaja, Debby Audrey William Sebastian Tanusaputra William Teguh Yenny Sugiarti Yenny Sugiarti Yolanda Limena