PENGARUH TIPE KEPEMILIKAN TERHADAP PERFORMA CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Abstract: This study aims to
examine the effect of ownership type and corporate social responsibility of
firm. The purpose of this study is to provide empirically evidence about the
effect of ownership type to corporate social responsibility of firm. The
independent variables of this study are ownership type by financial
institution, government, corporate investor, and individual investors, the
dependent variable is CSR, and control variables are size and profitability.
CSR measured by CSR disclosure with GRI G3.1 as the indicator. Ownership type
measured by disclosure showed in annual report. Size measured by logarithm of
total asset. Leverage measured by total debt to total equity, and ROA measured
by total profit to assets.The population in this study are 507companies which
listed on Indonesian Stock Exchange in the period of 2013. Sample were selected
by purposive sampling method and finally obtained 225 companies that fulfill
the criteria. Data were analyzed using multiple regression analysis model.The
result show that ownership by government significantly positive to CSR. Based
on the result, conclude that ownership by government will take action of
responsibility besides making profit from the firm.
Penulis: Alvine Adriyadi,
Basuki Hadiprajitno
Kode Jurnal: jpakuntansidd150786
