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Pengaruh Kepemilikan Instiusional, Kepemilikan Manajerial, Return On Assets (ROA) Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) (Studi pada perusahaan manufaktur sub sektor property & real estate yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

Jurnal Ilmiah Riset Manajemen

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Title Pengaruh Kepemilikan Instiusional, Kepemilikan Manajerial, Return On Assets (ROA) Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) (Studi pada perusahaan manufaktur sub sektor property & real estate yang terdaftar di Bursa Efek Indonesia Tahun 2017-2019)
 
Creator Zahro, Nanda Sasqia
Prioyono, Achmad Agus
Saraswati, Ety
 
Description AbstractThis study aims to determine the impact of Institutional Ownership, Managerial Ownership, ROA and Company Size on CSR disclosure in Property & Real Estate manufacturing sub-sector companies listed on the IDX in 2017-2019. The data analysis method used multiple linear regression analysis. The population of this study is the property & real estate manufacturing sub-sector companies listed on the IDX in 2017-2019, which are 65 companies. In this study, the sample selection used purposive sampling technique, in order to obtain 14 companies that matched the criteria in the property & real estate manufacturing sub-sector companies. The results of this study indicate that simultaneously institutional ownership, managerial ownership, return on assets (ROA) and firm size have no effect on CSR disclosure. Partially shows that (1) Institutional Ownership has a positive and insignificant effect on CSR disclosure, (2) Managerial Ownership has a negative and insignificant effect on CSR disclosure, (3) Return on Assets (ROA) has a negative and insignificant effect on CSR disclosure, (4) Firm size has a positive and insignificant effect on CSR disclosure. Keywords: Institutional Ownership, Managerial Ownership, Return On Assets (ROA), Company Size, Corporate Social Responsibility (CSR).
 
Publisher Jurnal Ilmiah Riset Manajemen
 
Contributor —
 
Date 2021-12-16
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jrm/article/view/14153
 
Source Jurnal Ilmiah Riset Manajemen; eJrm Vol. 10 No. 11 Agustus 2021
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jrm/article/view/14153/10814
 
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