Pengaruh Struktur Kepemilikan Terhadap Pengungkapan Sustainability Report

Abstract

This study aims to empirically analyze the effect of ownership
in a company tha consists of institutional ownership, managerial
ownership, foreign ownership and sustainability of public of the
disclosure of disclosure report. This study uses purposive sampling
method.the type of data used are secondary data obtained from the
Indonesian Capital Market of Directory. Observation period used from
2011 through 2015.data analysis method used logistic regression.
The results show that the first hypothesis institutional ownership affect on
sustainabiity report disclosure, the second hypothesis managerial
ownership do not have affect on sustainabiity report disclosure,
the third hypothesis foreign ownership do not have affect on sustainability
report disclosure, the fourth hypothesis public ownership affect on
sustainabiity report disclosure.

 

Keywords : Sustainabiity report, Institutional Ownership ,
 Managerial Ownership, Foreign Ownership , Public Ownership