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All Journal Journal Of Management Science (JMAS) Jurnal Proaksi
Saleha, Intan Putri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Managerial ownership and CSR disclosure in achieving SDGS: Evidence from IDX-Listed mining firms (2018-2023) Saleha, Intan Putri; Siregar, Johannes Kristian
Junal Ilmu Manajemen Vol 8 No 2 (2025): April: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i2.683

Abstract

This study examines how management ownership affects corporate social responsibility (CSR) in mining businesses that are listed between 2018 and 2023 on the Indonesia Stock Exchange (IDX). The findings indicate that the level of managerial ownership disclosure tends to experience fluctuating declines, while CSR disclosure in mining sector companies remains relatively strong. The population of this study consists of 59 mining sector companies. Secondary data in the form of financial reports were obtained from the official IDX website (www.idx.co.id). A total of 10 companies were selected as samples using a non-probability sampling method with purposive sampling technique. The results of this study indicate that managerial ownership has a significant partial influence on corporate social responsibility in mining sector companies listed on the Indonesia Stock Exchange during the study period.
Peran Intellectual Capital Disclosure dan Green Culture Dalam Meningkatkan Green Economic Performance Siregar, Johannes Kristian; Rentor, Antonius Bimo; Saleha, Intan Putri; Azzahra, Anisa Putri
Jurnal Proaksi Vol. 13 No. 1 (2026): Januari - Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i1.8096

Abstract

The increasingly fierce economic competition and uncertain economic conditions post-Covid-19, where manufacturing companies are expected to compete and required to be more transparent in disclosing information about their operations. The decline in the PMI Manufacturing impacts layoffs and affects the decline in public purchasing power, while at the same time, the production of goods will be limited, resulting in a trade deficit. The researchers aim to reveal how Intellectual Capital Disclosure and Green Culture influence Green Economic Performance. There are 142 non-cyclical consumer manufacturing companies in the IDX population, and 27 of those companies are used as samples. Multiple linear regression analysis is the method used to analyze the data. The disclosure of Intellectual Capital has a negative effect, while Green Culture has a positive effect on Green Economic Performance.
Co-Authors Antonius Bimo Rentor Azzahra, Anisa Putri Siregar, Johannes Kristian