Warmadewa Management and Business Journal (WMBJ)
Vol. 2 No. 2 (2020)

Pengaruh Kinerja Lingkungan, Corporate Governance Pada Pengungkapan Corporate Social Responsibility

Wulan Rahmasari Gusti Ayu Putu (Faculty of Economics and Business, Mahasaraswati University)



Article Info

Publish Date
05 Aug 2020

Abstract

This research examines the influence of environmental performance, institutional ownership, managerial ownership of corporate social responsibility disclosures by using mining companies incorporated in the Indonesia Stock Exchange (IDX) and also listed in PROPER. The sample meets the criteria of research is as much as 55 samples during the period of 2014-2018. The Data available is then processed using multiple regression analysis techniques. The results of the research were seen from the test value of T test that has been done and resulted in significant value that has been shown that environmental performance has an influence on CSR disclosure. Significant results are also obtained in managerial performance variables stating this variable affects CSR disclosures. While the institutional ownership variables have a significant value greater than 0.05 resulting from the outcome, institutional ownership is stated to have no effect on CSR disclosures. Keywords: environmental performance, institutional ownership, managerial ownership and corporate social responsibility disclosure

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Journal Info

Abbrev

wmbj

Publisher

Subject

Economics, Econometrics & Finance

Description

Warmadewa Management And Business Journal (WMBJ), ISSN: 2654-8151 (online) 2654-816X (Print), is a Journal Research of Economiy Science published by Warmadewa Press jointly with Faculty of Economy, Universitas Warmadewa. This journal is also dedicated to provide an intellectual space of scholarly ...