The Moderating Influence Of Institutional Ownership Structure On The Relationship Between Company Characteristic Behavior And Corporate Social Responsibility Disclosure

Imron, Moch (2023) The Moderating Influence Of Institutional Ownership Structure On The Relationship Between Company Characteristic Behavior And Corporate Social Responsibility Disclosure. [Artikel Dosen]

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Abstract

Corporate social responsibility (CSR) is defined as corporate social responsibility, which is a matter of corporate environmental governance, and this environmental governance is an added value for multinational companies, including companies located in Indonesia. This study aims to determine the effect of size, profile, and institutional ownership on the disclosure of corporate social responsibility. GRI G4 is used for CSR disclosure. This research uses quantitative research methods. Purposive sampling was used for 150 companies listed on the Indonesia Stock Exchange in 2019–2022. Secondary data from www.idx.co.id and related company websites is used. Multiple regression analysis (OLS) was applied. The results of this study are hypothesis testing, which shows that company profile and institutional ownership structure substantially affect the disclosure of social responsibility, while company size does not.

Item Type:	Artikel Dosen
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisi / Prodi:	Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi)
Depositing User:	M.Si. Moch. Imron
Date Deposited:	03 Nov 2023 08:32
Last Modified:	03 Nov 2023 08:32
URI:	http://eprints.uad.ac.id/id/eprint/51627

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