Pengaruh Struktur Kepemilikan Saham Dan Kinerja Lingkungan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan

Authors

  • Dhyea Fitria Kosgoro Institute of Business & Informatics (IBI) 1957
  • Prisila Damayanty Kosgoro Institute of Business & Informatics (IBI) 1957

DOI:

https://doi.org/10.37385/msej.v5i1.4296

Keywords:

Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Asing, Kinerja Lingkungan dan Pengungkapan Tanggung Jawab Sosial Perusahaan

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengukur pengaruh kepemilikan manajerial, kepemilikan institusional, kepemilikan asing, dan kinerja lingkungan terhadap pengungkapan Corporate Social Responsibility. Peneliti memilih perusahaan manufaktur sektor industri dasar dan kimia sebagai populasi penelitian, dengan rentang waktu dari tahun 2017 - 2021. Sampel penelitian ini terdiri dari 60 sampel yang diambil dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan SPSS Versi 26. Hasil penelitian menunjukkan bahwa kepemilikan manajerial berpengaruh negatif dan signifikan terhadap pengungkapan CSR. Selain itu, kepemilikan institusional juga berpengaruh negatif dan signifikan terhadap pengungkapan CSR. Namun, kepemilikan asing tidak berpengaruh signifikan terhadap pengungkapan CSR, begitu juga dengan kinerja lingkungan yang tidak berpengaruh signifikan terhadap pengungkapan CSR.

 

References

Asiah, N. (2014). The Effect of Financial Performance and Environmental Performance on Disclosure of Corporate Social Responsibility in Manufacturing Companies on the IDX . Alauddin State Islamic University (UIN).

Damayanti, P., Jadang, S., & Mulyadi. (2020). Analysis of the Role of Corporate Social Responsibility on Fundamental Factor Companies on Stock Returns. International Journal of Business, Economics and Law , 22 (1), 34–43.

Damayanty, P., Ayuningtyas, M., & Oktaviyanti. (2020). The Effect of Good Corporate Governance, Company Size, Profitability, and Leverage on Profit Management. Accounting Student Research Journal , 4 (1). https://doi.org/10.21067/jrma.v6i2.4218

Damayanty, P., Dharma, DA, & Djunaidy. (2021). Analysis of Financial Performance and Corporate Governance on Profit Management. Journal of Business, Logistics and Supply Chain (BLOGCHAIN) , 1 (2), 60–66.

Damayanty, P., & Masrin, R. (2022). Effect of Managerial Ownership Structure, Leverage, Financial Distress and Litigation Risk on Accounting Conservatism. Journal of Business and Management , 2 (2), 111–127.

Damayanty, P., Prihanto, H., & Fairuzzaman. (2021). the effect of Good Corporate Governance, public share ownership and profitability on the level of disclosure of Corporate Social Responsibility. Journal of Development Economics , 7 (2), 94–104.

Damayanty, P., & Putri, TR (2020). The Effect of Corporate Governance on Tax Avoidance with Company Size as a Moderating Variable .

Ferdiansyah. (2017). Profitability and Disclosure of Corporate Social Responsibility. Journal of Management Science & Accounting , IX (2).

Iswanto, AC (2018). The Influence of Good Corporate Governance, Managerial and Institutional Ownership on Corporate Social Responsibility and Corporate Financial Performance in Listing Companies on the Indonesia Stock Exchange in 2007 - 2012. Infokam , 2 (14), 67–75.

Karmi, & Adiyani, NKAM (2015). Computer Manufacturing Company Accounting (1st ed.).

Kartini, PT, Maiyarni, R., & Tiswiyanti, W. (2019). Effect of Return on Assets (ROA), Return on Equity (ROE) and Company Size on Corporate Social Responsibility Disclosure. Journal of Accounting and Finance Research , 7 (2), 343–366.

Khairunnisa, PH, & Anita. (2021). The Effect of Ownership Structure on Disclosure of Corporate Social Responsibility Moderated by the Independence of the Board of Directors. Global Financial Accounting Journal , 05 (02), 186–197.

Kholifah, S. (2022). Effect of Environmental Performance, Managerial Ownership on Disclosure of Corporate Social Responsibility. MAXIMUM: Muhammadiyah University of Semarang Accounting Media , 12 (1), 64–76.

Latifah, FN, & Widiatmoko, J. (2022). The Effect of Ownership Structure on Corporate Social Responsibility and Its Impact on Values. JIMAT (Journal of Scientific Accounting Students , 13 (3), 921–937.

Maulidra, H. (2015). The Effect of Share Ownership Structure and Leverage on Corporate Social Responsibility (CSR) (Empirical Study of Manufacturing Companies Listed on the IDX 2010-2012). Ejournal. Unp , 3 (1), 1–30.

Metri, Nurwati, S., & Sarlawa, R. (2021). The Influence of Environmental Performance, Profitability, Company Size and Public Share Ownership on Disclosure of Corporate Social Responsibility in Manufacturing Companies Listed on the Indonesia Stock Exchange. Journal of Development Economics, Management, and Business, Accounting , 1 (1), 36–44.

Novita, WS, & Rani, P. (2015). The effect of institutional ownership, managerial ownership, return on assets (ROA) and company size on the disclosure of Corporate Social Responsibility in manufacturing companies. Journal of Accounting and Finance , 4 (1), 1–20.

Paul, G. (2019). The Effect of Environmental Performance and Environmental Disclosure on Financial Performance (Studies of Manufacturing Companies Listed on the IDX). JASa (Journal of Accounting, Auditing and Accounting Information Systems) , 14 (1), 14–26.

Ratnawati. (2017). The Effect of Share Ownership Structure on Disclosure of Corporate Social Responsibility (Study of Manufacturing Companies Listed on the Indonesia Stock Exchange) .

Rivandi, M. (2020). The Effect of Ownership Structure on Disclosure of Corporate Social Responsibility in High Profile Companies on the IDX. Accountability , 13 (2), 205–220.

Yoantha, U., Ginting, B., Suhaidi, & Siregar, M. (2015). Legal Consequences of Buying Company Shares Not Foreign Investment by Foreign Citizens or Foreign Legal Entities. USU Law Journal , 3 (1), 156–166.

Yuliani, R. (2021). The Effect of Profitability and Environmental Performance on Disclosure of Corporate Social Responsibility (Empirical Study of Manufacturing Companies Listed on the IDX in 2016-2019) . Kosgoro Institute of Business and Informatics 1957.

Zulkifli, Khairiyah, D., & Yuniarti, N. (2022). The Effect of Ownership Structure on Disclosure of Corporate Social Responsibility in High Profile Companies on the IDX. JOURNAL OF FINANCIAL ACCOUNTING AND ACCOUNTING INFORMATION TECHNOLOGY , 3 (1), 205–220.

Downloads

Published

2024-01-27

How to Cite

Fitria, D., & Damayanty, P. (2024). Pengaruh Struktur Kepemilikan Saham Dan Kinerja Lingkungan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Management Studies and Entrepreneurship Journal (MSEJ), 5(1), 1248–1258. https://doi.org/10.37385/msej.v5i1.4296