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All Journal Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Journal of Economics Review (JOER) Journal of Business Application
Siwabessy, Dominggus Jacobus
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science

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Journal : Journal of Business Application

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Dampak Kepemilikan Institusional dan Kepemilikan Manajerial Terhadap Pengungkapan Corporate Social Responsibility Surijadi, Herman; Amin, Muhamad; Siwabessy, Dominggus Jacobus; Wattiheluw, Siti Yayu
Journal of Business Application Vol. 2 No. 2 (2023): Journal of Business Application
Publisher : Program Studi Administrasi Niaga STIA Said Perintah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/jba.v2.i2.p127-138

Abstract

This study aims to determine and analyze the magnitude of the influence of institutional ownership and managerial ownership on CSR disclosure in companies listed on the IDX in 2021 to 2022. Through a survey using secondary data obtained through financial reports and annual reports of companies listed on the IDX in 2021 up to 2022 for data collection and purposive sampling technique for sample selection, 62 companies were obtained as research samples. The test results using multiple linear regression analysis show that; (1) managerial ownership is proven to have a positive and significant effect on CSR disclosure or it can be said that the encouragement of increased managerial ownership will increase CSR disclosure in companies listed on the IDX from 2021 to 2022. (2) institutional ownership is proven to have no effect on CSR disclosure or it can be said that the percentage of corporate institutional ownership in Indonesia does not affect CSR disclosure.
Co-Authors Matakita, Muhajir Muhamad Amin Musa, Muhammad Nur Deny Muspiha, Muspiha Surijadi, Herman Tousalwa, Carla Carolien Wattiheluw, Siti Yayu Yaurwarin, Wahid