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All Journal Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekonomi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Riwayat: Educational Journal of History and Humanities
Silaban, Barnabas Tridig
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Owner : Riset dan Jurnal Akuntansi

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Institutional Ownership and Social Responsibility Disclosure: Evidence from Mining and Energy Companies Tiaspupa, Gea Ovelliany; Silaban, Barnabas Tridig
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2720

Abstract

This investigation aims to verify the effect of institutional ownership on social responsibility disclosure (SRD) based on Global Reporting Initiative (GRI) standards, with two control variables: financial leverage (FL) and profitability (PROF). The population consists of 50 mining and energy corporations in the Indonesian Capital Market from 2017 to 2022. Moreover, this investigation employs the Slovin formula to grab 33 representative companies from the total population, which are chosen randomly. A regression model is then used to analyze the secondary data. As a result, this investigation reveals a positive association between institutional ownership and SRD. Similarly, this propensity is obtainable when examining the effect of two control variables, FL and PROF, on SRD. Ultimately, this research offers practical examples for these companies to take responsibility for the environment and the surrounding society at their locations.  
Co-Authors aurellia, tan lilyani Eddy, Endah Purnama Sari Erna Erna, Erna Febianti, Febi Meyliana Meyliana Nur, Nur Oktaviany, Riany Purba, Acabelina Fine Claudia Sinta Setiana Tanujaya, Tyara Angel Clarissa Tiaspupa, Gea Ovelliany Verani Carolina