PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL (CSR DISCLOSURE) (Studi Empiris Pada Perusahaan Yang Tercatat Di Bursa Efek Indonesia).

Restisa., Stela (2010) PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL (CSR DISCLOSURE) (Studi Empiris Pada Perusahaan Yang Tercatat Di Bursa Efek Indonesia). Other thesis, FAKULTAS EKONOMI.

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Abstract

The purpose of this study is to investigate the relationship between foreign ownership and public ownership with corporate social responsibility dusckisure at annual report and financial statement at 2006 until 2008. our samples consist of 24 mining industries and manufacture industries list at indonesian stack exchange at year 2006 until 2008 with purposive sampling method. This research use 78 CSR item that modified by sembiring and use multiple regression analysis. the results show that foreign ownership and public ownership simultaneously have no significant effect to CSR disclosure in all firms, but public ownership has negative effect to CSR disclosure in all firms. Using control variabel, foreign ownership and public ownership partially have negative relationship to CSR disclosure in small size and large size company. Foreign ownership and public ownership have positive relationship to CSR disclossure in BUMN and non BUMN company.

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