Journal Of Management Science (JMAS)
Vol 8 No 2 (2025): April: Management Science and Field

Managerial ownership and CSR disclosure in achieving SDGS: Evidence from IDX-Listed mining firms (2018-2023)

Saleha, Intan Putri (Unknown)
Siregar, Johannes Kristian (Unknown)



Article Info

Publish Date
30 Apr 2025

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.

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Journal Info

Abbrev

JMAS

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu Manajemen (JMAS) menawarkan analisis yang luas dan luas dari semua permukaan manajemen dan sains. Diterbitkan empat kali per tahun, ini memberikan penekanan pada kemahiran universal dalam metode vital, teknik, dan bidang penelitian. menyajikan kesempatan bagi pembaca untuk berbagi saling ...