Pengaruh Struktur Kepemilikan Saham Dan Leverage Terhadap Corporate Social Responsibility (CSR) (Studi Empiris pada Perusahaan Manufaktur Yang Listing Di BEI 2010-2012)
Abstract: This study aimed to
examine (1) the effect of ownership structure (1a) Managerial ownership (1b)
Institutional ownership (1c) Foreign ownership Against Corporate Social
Responsibility, and (2) Leverage (DER) to the Corporate Social Responsibility
in manufacturing firms listed in the Indonesia Stock Exchange (IDX). This study
classified the causative research. The population in this study are all
companies listed on the Stock Exchange in 2009 until 2011, while the sample was
determined by purposive sampling method in order to obtain a sample of 35
companies. The data used are secondary data obtained from the company's website
www.idx.co.id and samples website. The analytical method used is multiple
regression analysis.
Based on the results of multiple regression analysis with a significance
level of 5%, then the results of the study concluded: (1a) managerial ownership
(X1a) no significant and negative effect on Corporate Social Responsibility (Y)
with a significance value of 0.502 > 0:05 and β values as negative, (1b)
institutional ownership (X1b) no significant and positive effect on the
Corporate social Responsibility (Y) with a significance value of 0.563 >
0:05 and a β values as positive, (1c) foreign ownership (X1c) no significant
and negative effect on Corporate social Responsibility (Y) with values
significance 0544 > 0:05 and a β values as negative (2) leverage (X2) no
significant and negative effect on Corporate social Responsibility (Y) with a
significance value of 0.607 > 0.05 and β values as negatif . This research
Show that the first and the second hypothesis was rejected.
The above results, it is suggested: (1) Future studies should consider
the use of other variables that affect corporate social responsibility disclosure
outside of the variables used in this study.; (2) Researchers are expected to
further analyze the company's CSR activities in more depth on responsibility
report separate social and renew items of disclosure according to the
conditions of today's society; (3) Not all companies report includes data on
the ownership structure. Further research is expected to dig more detailed
information related to the ownership structure of companies listed on the
Indonesian Stock Exchange. Further research should consider using other
variables that affect corporate social responsibility disclosure outside of the
variables used in this study.
Penulis: Hazra Maulidra
Kode Jurnal: jpakuntansidd150515
