OWNERSHIP STRUCTURE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE …
This study aims to examine the influence of ownership structure on CSRD (Corporate Social Responsibility Disclosure) of listed companies on SRI-KEHATI Index for the year 2012-2016. The ownership structure dispersed into state ownership, foreign ownership, institutional ownership, and corporate ownership. CSRD measured by 40 CSR indicators developed by Dias et al. (2017). Purposive sampling technique was applied to select the sample of this study and 9 companies were chosen for a total 45 data…