OWNERSHIP STRUCTURE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM LISTED COMPANIES ON SRI-KEHATI INDEX | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

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OWNERSHIP STRUCTURE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM LISTED COMPANIES ON SRI-KEHATI INDEX


Pengarang

PUTRA MASWAN - Personal Name;

Dosen Pembimbing



Nomor Pokok Mahasiswa

1401103010046

Fakultas & Prodi

Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201

Penerbit

Banda Aceh : FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA., 2018

Bahasa

Indonesia

No Classification

1

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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 observation. Multiple linear regression analysis is utilized for the hypothesis testing within the study. The result of this study revealed that all independent variables are simultaneously influenced the dependent variable. Partially, foreign ownership and institutional ownership drawn the influence to the CSRD, but there is no influence for state ownership and corporate ownership on CSRD.

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