HUBUNGAN STRUKTUR KEPEMILIKAN PADA PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN PUBLIK INDONESIA
Abstract: This background of
study was operational activity of public companies in Indonesian had impact of
environment. This impact made companies must did activities of corporate social
responsibility, next to made a report of corporate social responsibility
disclosure, or called sustainability report. Sustainability report used by
shareholders to take a investment decision. Then, formulation of problem in
this study was “how to ralationship of ownership structure on corporate social
responsibility disclosure in Indonesian public corporation”. This study aims to
know a ralationship of ownership structure on the corporate social
responsibility disclosure (CSRD) in Indonesian public corporate, and provided
into sustainable report of companies listed on Indonesian Stock Exchange (IDX).
Ownership structure tested in this study were ownership concentration,
managerial ownership, foreign ownership, and government ownership. This study
using two proxy were disclosure index,
and total of sentence quantity disclosure.
An dependent variable, CSRD was measured by Global Reporting Index (GRI)
based on Said, et.al.research in 2009. Control variable in this study was firm
value consisted of firm size, profitability, firm age, and leverage. By using a
purposive sampling method, 34 listed companies of all companies listed on IDX
in the study based on their 2010, 2011, and 2012 sustainable report, and data
were analyzed using multiple regression. The result of empirical indicated that
foreign ownership had a positive, and significant association on CSRD in
disclosure index proxy. Then, a result total of sentence quantity disclosure were
government ownership had a positive, and significant association on CSRD.
Keywords: Corporate Social
Responsibility Disclosure, Ownership Structure, Institutional Theory, Multiple
Regression
Penulis: Oktavia Dwi Nur Diah
Ningrum, Faisal
Kode Jurnal: jpakuntansidd140992
