PENGARUH STRUKTUR KEPEMILIKAN, KARAKTERISTIK PERUSAHAAN, DAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Abstract

This research is meant to test the influence of ownership structure which consists of managerial ownership and institutional ownership, characteristic of the company which consists of profitability, firm size, leverage and board of commissioner to the CSR (Corporate Social Responsibility) disclosure. The samples of this research are manufacturing companies in chemical and industry sector which are listed in Indonesia Stock Exchange in 2011-2014 periods. The sample collection technique has been done by using non probability sampling and purposive sampling method, and based on the determined criteria 23 companies have been selected as samples. This research has been carried out by using classic assumption test and multiple linear regressions analysis which is carried out by using statistic SPSS 20.0 version. It can be concluded from the result of the analysis that: (1) managerial ownership has influence to the CSR disclosure, (2) the institutional ownership does not have any influence to the CSR disclosure, (3) profitability does not have any influence to the CSR disclosure, (4) firm size does not have any influence to the CSR disclosure, (5) leverage does not have any influence to the CSR disclosure, (6) board of commissioner has influence to the CSR disclosure.
Keywords: Managerial ownership, institutional ownership, board of commisionaires, CSR (Corporate Social Responsibility) disclosure