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All Journal Journal of Islamic Finance and Accounting Research
Gilang, Sabrang Gilang Gemilang
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Religion Economics, Econometrics & Finance

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THE INFLUENCE OF OWNERSHIP STRUCTURE, FIRM SIZE, AND CAPITAL STRUCTURE ON CSR DISCLOSURE Gilang, Sabrang Gilang Gemilang; Dewi, Resti Kartika; Reza, Muhammad Helmy
Journal Of Islamic Finance And Accounting Research Vol. 4 No. 1 FEBRUARI (2025): JAFAR 2025
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2025.20719

Abstract

This research examines the influence of share ownership structure, company size and capital structure on corporate social responsibility (CSR) disclosure. The research method used is a quantitative method. The population used in this research were 45 companies listed on the LQ-45 Index of the Indonesian Stock Exchange. The analytical method used in this research is multiple linear regression. The results of this research show that share ownership structure, company size and capital structure have no effect on corporate social responsibility (CSR) disclosure. This shows that CSR disclosure has become an important requirement for all companies listed on the LQ-45 index to be carried out without being influenced by the factors above.
Co-Authors Dewi, Resti Kartika Reza, Muhammad Helmy