PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING
Abstract
The research aimed at analyzing The Effect of Managerial Ownership, Institusional Ownership, and Company Size towards Company Performance Mediated by Corporate Social Responsibility Disclosure. The sample of the research was all manufacturing companies listed in Bursa Efek Indonesia (BEI – Indonesia Stock Exchange ) during 2014 – 2016. The number of companies included as the sample in the research was 122 which were collected using purposive sampling method. The data in the research were secondary data in form of financial report. The data analysis technique used is multiple linear regression.
The result of research indicated that managerial and institutional ownership did not have significant effect towards corporate social responsibility disclosure for variables that had significant effet which were managerial ownership and company size towards company performance. However, institutional ownership and corporate social responsibility disclosure did not have significant effect towards company performance. The result also indicated that corporate social responsibility disclosure was not the intervening variable in the effect of managerial ownership and institutional ownership towards company performance