Pengaruh Struktur Kepemilikan Saham Dan Kinerja Lingkungan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan
DOI:
https://doi.org/10.37385/msej.v5i1.4296Keywords:
Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Asing, Kinerja Lingkungan dan Pengungkapan Tanggung Jawab Sosial PerusahaanAbstract
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.
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