PENGARUH STRUKTUR KEPEMILIKAN SAHAM TERHADAP CORPORATE SOCIAL RESPONSIBILITY EXPENDITURE DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
Abstract
This study aims to analyze Effect on Shareholding Structure of CSR Expenditure and CSR Disclosure on mining companies listed on the Indonesian Stock Exchange (BEI). CSR Expenditure measurement is based on calculations by dividing the CSR expenditure and net profit of the company. Measurement of CSR Disclosure use category Global Reporting Index (GRI) 4 that was seen in the mining company's annual report.
The population used in this research that the entire mining company listed on the Indonesia Stock Exchange (BEI) in 2012-2015. The sample used is numbered 52 samples selected using purposive sampling method by selecting a sample from a population based on criteria and information required. The analytical tool used in this research is multiple linear regression method with SPSS 16. The study adds three control variables that total asset, leverage, and profitability (ROA).
Based on the analysis, the researcher found that the managerial ownership has no influence on CSR Expenditure, managerial ownership negatively influences on CSR Disclosure, institutional ownership has no influence on CSR Expenditure, institutional ownership negatively influences CSR Disclosure, foreign ownership has no influence on CSR Expenditure, foreign influence negatively influences on CSR Disclosure. Meanwhile, the total asset control variable positively influences on CSR Expenditure, and has no influence on CSR Disclosure, Leverage has no influence on CSR Expenditure and positively influences on CSR Disclosure, profitability (ROA) has no influence on CSR Expenditure and CSR Disclosure
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