PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN, KINERJA KEUANGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris pada Perusahaan Manufaktur yang tercatat di Bursa Efek Indonesia tahun 2016 – 2018)

Abstract

ABSTRACT

This research aims to determine the effect of ownership structure, company size, financial performance and company growth on Corporate Social Responsibility (CSR) Disclosure. The type of research is quantitative. This research uses purposive sampling technique. The population used in this research is 162 Manufacturing companies listed on the Indonesia Stock Exchange (IDX) and based on criteria determined for three years, resulting in 159 company samples for the 2016 – 2018 period. Analysis in this research is using multiple linear regression models with SPSS analysis tools. The results of this research indicate that the institutional ownership, managerial ownership, foreign ownership, company size, and company growth do not affect the disclosure of corporate social responsibility (CSR). Profitability, liquidity, leverage, and activity ratios have a positive effect on the disclosure of Corporate Social Responsibility (CSR). Research can contribute to education especially to agency theory, stakeholder theory, and legitimation theory.

Keyword: Institutional Ownership, Managerial Ownership, Foreign Ownership, Company Size, Profitability, Liquidity, Leverage, Activity Ratios, Company Growth, Corporate Social Responsibility (CSR).