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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Arthur Reinaldo Tanihatu
Politeknik Negeri Ambon
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH STRUKTUR KEPEMILIKAN SAHAM TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (CSR) (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFATR DI BEI) Arthur Reinaldo Tanihatu
JURNAL MANEKSI Vol 5, No 1 (2016)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.806 KB) | DOI: 10.31959/jm.v5i1.150

Abstract

Corporate Social Responsibility is a corporate social responsibility to stakeholders, including theenvironment, customers, employees, communities, governments, suppliers, and even competitors. This studyexamines the effect of share ownership structure on the disclosure of corporate social responsibility. Shareownership structure is measured by institutional and managerial ownership. Researchers also included threeother variables are variables firm size, leverage and profitability as control variables. The results obtainedshowed the ownership of institutional and managerial ownership has no significant effect on the disclosure ofcorporate social responsibility. While the three variables control only the size of the company that proved tosignificantly affect the disclosure of corporate social responsibility, leverage and profitability has not beenproven.
PENGARUH STRUKTUR KEPEMILIKAN SAHAM TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (CSR) (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFATR DI BEI) Arthur Reinaldo Tanihatu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 5 No. 1 (2016)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.806 KB) | DOI: 10.31959/jm.v5i1.150

Abstract

Corporate Social Responsibility is a corporate social responsibility to stakeholders, including theenvironment, customers, employees, communities, governments, suppliers, and even competitors. This studyexamines the effect of share ownership structure on the disclosure of corporate social responsibility. Shareownership structure is measured by institutional and managerial ownership. Researchers also included threeother variables are variables firm size, leverage and profitability as control variables. The results obtainedshowed the ownership of institutional and managerial ownership has no significant effect on the disclosure ofcorporate social responsibility. While the three variables control only the size of the company that proved tosignificantly affect the disclosure of corporate social responsibility, leverage and profitability has not beenproven.
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