Pengaruh Institutional Ownership, Managerial Ownership, dan Foreign Ownership Terhadap Pengungkapan CSR pada laporan Tahunan Perusahaan

Abstract

This research aims to test the effect of institutional ownership, management ownership, and foreign ownership of corporate social responsibility disclosures. The population in this research is non financial companies in Indonesian stock exchange (BEI) in 2011-2013. Sample chosen uses a purposive sampling. The total sample as many as 39 companies. Data obtained from the annual report and financial statements of companies non financial listed in Indonesia stock exchange (BEI) in 2011-2013.

Hypotesis tested by a multiple regression models. Regression analysis was done using SPSS 16.00 and Eviews 3. The results showed that a variable institutional ownership and foreign ownership has no effect significant against the disclosure of corporate social responsibility. While the variable production management, ownership of significant effect against the disclosure of corporate social responsibility.The research also seen that control variables leverage and the size of the company has no significant impact on the disclosure of corporate social responsibility .

Keywords: corporate social responsibility disclosure , institutional ownership , managerial ownership , foreign ownership , non financial companies .