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Utami Sefti Namira
Fakultas Ekonomi dan Bisnis Universitas Mulawarman, Samarinda
Economics, Econometrics & Finance

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Influence of family ownership, firm size and export-oriented industries towards corporate social responsibility disclosure Utami Sefti Namira; Ardi Paminto; Rizky Yudaruddin
Jurnal Ilmu Manajemen Mulawarman (JIMM) Vol 4, No 1 (2019): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jimm.v4i1.3626

Abstract

This study aims to determine the effect of family ownership, firm size and export-oriented industries on corporate social responsibility disclosure (CSRD) in annual reports. The samples taken are 18 agricultural sector companies in Indonesia Stock Exchange in 2013 until 2016 period. Samples are chosen by using purposive sampling method. The analysis technique used in this research is regression analysis of panel data processed with Eviews 8.  This study used independent variable like: Family Ownership, Firm Size, and Export-Oriented Industry; and so the dependent variable used is corporate social responsibility disclosure. The results showed that partially firm size had a significant positive effect on corporate social responsibility disclosure, while the family ownership and export-oriented industries did not show significant influence on corporate social responsibility disclosure.
Co-Authors Ardi Paminto Rizky Yudaruddin