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All Journal EKONOMIS : Journal of Economics and Business
Adinda Purnama Syane
Fakultas Ekonomika dan Bisnis, Universitas Stikubank (UNISBANK)
Economics, Econometrics & Finance

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Pengaruh Corporate Governance, Kinerja Lingkungan, dan Ukuran Perusahaan Terhadap Pengungkapan CSR Adinda Purnama Syane; Jaeni Jaeni
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.351

Abstract

This study aims to analyze the effect of institutional ownership, managerial ownership, environmental performance, and firm size on CSRD. CSRD measurement based on GRI-G4 is seen from the company's annual report. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange 2017-2019, which are 492 companies. The research sample was taken using a purposive sampling technique, with observations for 3 years. So, the number of samples studied were 73 companies. Hypothesis testing in this study using multiple regression analysis. The results showed that corporate governance, namely institutional ownership and managerial ownership, had no effect on CSRD. While the environment has a positive effect on CSRD and company size has no effect on CSRD companies. 
Co-Authors Jaeni Jaeni