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All Journal Jurnal Akuntansi dan Pajak Jurnal SOLMA IJEBD (International Journal Of Entrepreneurship And Business Development) DIJB (Diponegoro International Journal of Business) Jurnal Aisyah : Jurnal Ilmu Kesehatan Jurnal RAK (Riset Akuntansi Keuangan) Danadyaksa: Post Modern Economy Journal
Siti Jubaedah
Universitas Swadaya Gunung Jati
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Does Ownership Structure Influence ESG Disclosure? Empirical Evidence from Manufacturing Companies in Indonesia Syawalya Rahma; Siti Jubaedah
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 11 No. 1 (2026): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v11i1.3860

Abstract

The primary objective of this study is to analyze the impact of ownership structure comprising institutional ownership, block ownership, management ownership, and foreign ownership on environmental, social, and governance (ESG) disclosure. ESG disclosure is proxied using the GRI Standard index. Profitability (ROA) and firm size are used as control variables in this study. The study used a quantitative causal approach through multiple linear regression analysis to test the hypotheses with the aid of SPSS. The research data were obtained from the annual reports and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2022–2024. Using a purposive sampling method, 264 observations that met the research criteria were obtained. The results indicate that block ownership, management ownership, and foreign ownership have a positive effect on ESG disclosure. Meanwhile, institutional ownership does not have a significant effect on ESG disclosure. These results confirm that high levels of ESG disclosure can be attributed to how block, management, and foreign ownership encourage companies to enhance transparency and sustainability practices. This study provides insights into the factors that can encourage companies to engage in ESG disclosure, which can inform investors’ decision-making. Additionally, this research examines ESG disclosure during the period following the implementation of the 2022 Indonesian Green Taxonomy, a topic that has been limited in previous studies.
Co-Authors Agung Musta'in Ahmad Syifaudin Bayu Adam Maulana Doddy Setiawan Fathurohman, Muhammad Agiansyah Gara Samara Brajadenta Indriyani Izza Nurlisti Lina Kurniati Ningsih Maulana, Bayu Adam Musta'in, Agung Nur Indah Lestari Nur Mahmudah Nurlisti, Izza Nursahidin . Otto Fajarianto Ramadhanty, Diani Putri Ruminto, Azhar Wahid Ryana Noer Kholiazmi Savitri, Sekar Ayu Dimas Sinta Purnamasari Sofiani, Mira Syawalya Rahma Tiarani, Tiarani