PENGARUH KEPEMILIKAN MANAJEMEN, INSTITUSI, DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY

Juniarto, Risko Edy

Jurnal Ilmu dan Riset Akuntansi
Vol 2, No 7 (2013)

This research is meant to examine the influence of management ownership, institutional ownership and leverage rate to the Corporate Social Responsibility. The samples of this research are consisted of 39 companies which are selected by using purposive sampling from Basic Industry and Chemicals companies which are listed in the Indonesia Stock Exchange in 2009 – 2011. The result of the research indicates that the research regressions model has fulfilled the classic assumption test overall. The multiple regression analysis indicates that the management ownership has negative influence to the Corporate Social Responsibility while the institutional ownership and leverage has no influence to the Corporate Social Responsibility. Keywords: Management ownership, institutional ownership, leverage, Corporate Social Responsibility