Diponegoro Journal of Accounting
Volume 6, Nomor 1, Tahun 2017

PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KEPEMILIKAN INSTITUSIONAL

Igmaniar Rakhman (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Herry Laksito (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
20 Nov 2017

Abstract

This study aims to examine the impact of the disclosure of corporate social responsibility (CSRD) to the institutional ownership. This study used secondary data. The population in this study consisted of all manufacturing companies listed in Indonesia Stock Exchange in 2012 - 2015. The sampling method in this research is purposive sampling, and the number of samples in this study were 60 companies. This study used the technique of multiple linear regression analysis. The empirical results of this study show that CSRD, dimensions employee relations and dimension product has a positive and significant effect to institutional ownership. While dimension of community and institutional ownership has not had a significant relationship, and the environmental dimension has a negative and significant relationship with institutional ownership.

Copyrights © 2017






Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...