The effect of managerial and institutional ownership on corporate social responsibility disclosure

2018 ◽  
Vol 60 (4) ◽  
pp. 979-987 ◽  
Author(s):  
Nurleni Nurleni ◽  
Agus Bandang ◽  
Darmawati Darmawati ◽  
Amiruddin Amiruddin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social

PurposeThis study aims to analyze the effect of ownership structure that consists of managerial ownership and institutional ownership of the extensive of corporate social responsibility (CSR) disclosure.Design/methodology/approachThe population in this study is manufacturing companies listed in Indonesia Stock Exchange (BEI), as the manufacturing companies are considered to have great potential on environmental damage (Mathews, 2000). The selected sample were the companies which meet certain criteria (purposive sampling) which published the complete annual financial statements from 2011 to 2015. This study used an analysis method using partial least square (WarpPLS) to assess the effect of the structure of ownership consists of managerial ownership and institutional ownership on the extent of the CSR disclosure.FindingsThe results showed that there is a direct effect of a negative and significant correlation between managerial ownership on CSR disclosure, and there is a direct effect of a positive and significant correlation between institutional ownership on CSR disclosure.Originality/valueOriginality of this paper shows PLS (WarpPLS) that applied to determine the effect between variables managerial and institutional ownership on CSR disclosure. This research is collected data financial statements and annual reports of manufacturing companies obtained from the Indonesia Capital Market Reference Center (PRPM), which is located in the Indonesia Stock Exchange (IDX), which there has not been research by the methods and the same location.

scholarly journals Determinant of The Corporate Social Responsibility Disclosure

ETIKONOMI ◽  
2017 ◽  
Vol 16 (2) ◽  
pp. 161-172
Author(s):  
Uun Sunarsih ◽  
N. Nurhikmah
Keyword(s):  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression Analysis ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional ownership affecting CSR disclosure. This suggests institutional ownership structure can act in monitoring the company. Independent board has not effected on CSR, it failed to monitor the actions of top management. Profitability has not effected on the disclosure of CSR, it enabled the company to have two perspectives on CSR. The most companies view CSR as a deduction from earnings. CSR disclosure has not affect the size of the CSR disclosure area.DOI: 10.15408/etk.v16i2.5236

scholarly journals Pengaruh Kinerja Lingkungan, Corporate Governance Pada Pengungkapan Corporate Social Responsibility

2020 ◽  
Vol 2 (2) ◽  
pp. 102-111
Author(s):  
Wulan Rahmasari Gusti Ayu Putu
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Managerial Performance ◽  
Performance Variables ◽  
Csr Disclosure ◽  
Corporate Social

his research examines the influence of environmental performance, institutional ownership, managerial ownership of corporate social responsibility disclosures by using mining companies incorporated in the Indonesia Stock Exchange (IDX) and also listed in PROPER. The sample meets the criteria of research is as much as 55 samples during the period of 2014-2018. The Data available is then processed using multiple regression analysis techniques. The results of the research were seen from the test value of T test that has been done and resulted in significant value that has been shown that environmental performance has an influence on CSR disclosure. Significant results are also obtained in managerial performance variables stating this variable affects CSR disclosures. While the institutional ownership variables have a significant value greater than 0.05 resulting from the outcome, institutional ownership is stated to have no effect on CSR disclosures. Keywords: environmental performance, institutional ownership, managerial ownership and corporate social responsibility disclosure

scholarly journals Pengaruh Kepemilikan Manajemen Serta Kepemilikan Institusional, Profitabilitas Dan Kinerja Lingkungan (Environmental Performance) Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Perusahaan Pertambangan Periode 2015-2017)

2019 ◽  
Vol 4 (1) ◽  
pp. 34-44
Author(s):  
Rury Rizky. H ◽  
Afrizal ◽  
Enggar Diah Puspa Arum
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Financial Reports ◽  
Management Ownership ◽  
Csr Disclosure ◽  
Corporate Social

ABSTRACT Corporate social responsibility or CSR is an investment for companies for the growth and sustainability (sustainability) of the company, it’s no longer seen as a means of cost needed as a means to gain profits and company commitment to support the creation of sustainable development. This study discusses the main problems, namely the Influence of Management Ownership with Institutional Ownership, Profitability and Environmental Performance (Environmental Performance) on Corporate Social Responsibility Disclosures (Empirical Study of Mining Companies for the 2015-2017 period). The object in this study is the annual report on mining sector companies. This data contains financial reports and other data that support this research. Data obtained during the research are processed, analyzed and further processed on the basis of the theories that have been studied. Corporate Social Responsibility, related to the positive and significant profitability of Corporate Social Responsibility disclosures, related to Environmental Performance on Corporate Social Responsibility disclosures, a Relationship between Managerial Ownership, Institutional Ownership, Profitability and Environmental Performance is needed simultaneously on Corporate Social Responsibility in Indonesia. Mining Company on the Indonesia Stock Exchange     Keywords: Management Ownership, Institutional Ownership, Profitability,  Environmental Performance and CSR Disclosure.     ABSTRAK  Tanggung jawab sosial perusahaan atau CSR merupakan investasi bagi perusahaan untuk pertumbuhan dan keberlanjutan (sustainability) perusahaan, bukan dilihat lagi sebagai sarana biaya melainkan sebagai sarana meraih keuntungan serta komitmen perusahaan untuk mendukung terciptanya pembangunan berkelanjutan. Penelitian ini difokuskan kepada masalah pokok yaitu Pengaruh Kepemilikan Manajemen serta Kepemilikan Institusional, Profitabilitas dan Kinerja Lingkungan (Environmental Performance) Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Perusahaan Pertambangan periode 2015-2017).  Objek dalam penelitian ini adalah Laporan tahunan pada perusahaan sektor pertambangan. Data tersebut meliputi laporan keuangan serta data lainnya yang mendukung penelitian ini. Data yang diperoleh selama penelitian diolah, dianalisis dan diproses lebih lanjut dengan dasar teori yang ada dan dipelajari. Sehingga hasil penelitian menunjukkan bahwa terdapat pengaruh antara Kepemilikan Manajerial terhadap Pengungkapan Corporate  Social Responsibility terdapat pengaruh antara Kepemilikan Institusional terhadap pengungkapan Corporate Social Responsibility, terdapat pengaruh positif dan signifikan Profitabilitas terhadap pengungkapan Corporate Social  Responsibility, terdapat pengaruh antara Kinerja Lingkungan terhadap pengungkapan Corporate  Social Responsibility, terdapat pengaruh antara Kepemilikan Manajerial, Kepemilikan Institusional, Profitabilitas dan Kinerja Lingkungan secara simultan terhadap Corporate Social Responsibility pada Perusahaan Pertambangan di Bursa Efek Indonesia Kata Kunci:    Kepemilikan Manajemen, Kepemilikan institusional, Profitabilitas, Kinerja Lingkungan dan  Pengungkapan CSR.

scholarly journals Pengaruh Dimensi Pengungkapan Corporate Social Responsibility Terhadap Future Institutional Ownership

2016 ◽  
Vol 17 (1) ◽  
pp. 91
Author(s):  
Rizky Eriandani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Institutional Investors ◽  
Positive Impact ◽  
Investment Decisions ◽  
Measurement Instrument ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social

<em>Corporate social responsibility practice becomes important subject in company`s activity, because it will affect the company's reputation. Besides, institutional investors likely prefer to invest in companies that have a social responsibility as it is considered to increase the legitimacy and future performance. This study aims to investigate the effect of CSR disclosure on institutional ownership. We use percentages ownership to measure institutional ownership. CSR measurement instrument used in this study adopted a previous research. The instrument comes from research Hackston and Milne, which was adjusted with Bapepam regulation in Indonesia. We also divided CSR disclosures in four sub-dimensions. The samples used in this research were 115 listed agriculture, mining, and manufacturing companies in indonesian Stock Exchange which studied during the years of 2010. Using SPSS 20, The analysis methods of this research used multiple regression analysis. Studies shows that not all dimensions of CSR disclosure effect on institutional ownership. Only product dimensions of CSR disclosures has a significant positive impact on institutional ownership. However, this paper fail to find any significant impact of another CSR dimensions. Thus, our study suggests that the dimensions of the product can affect investment decisions. In contrast, institutional investors have not focused on environment, employee relation, and community activities in investment decisions.</em>

scholarly journals Corporate social responsibility through sport: a longitudinal study of the FTSE100 companies

2015 ◽  
Vol 5 (3) ◽  
pp. 218-241 ◽  
Author(s):  
Tom Bason ◽  
Christos Anagnostopoulos
Keyword(s):  
Corporate Social Responsibility ◽  
Longitudinal Study ◽  
Social Responsibility ◽  
Multinational Enterprises ◽  
Stock Exchange ◽  
Empirical Studies ◽  
Annual Reports ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social

Purpose – Under growing public scrutiny of their behaviour, the vast majority of multinational enterprises (MNEs) have been undertaking significant investments through corporate social responsibility (CSR) in order to close legitimacy gaps. The purpose of this paper is to provide a descriptive account of the nature and scope of MNEs’ CSR programmes that have sport at their core. More specifically, the present study addresses the following questions. First, how do Financial Times Stock Exchange (FTSE) 100 firms utilise sport as part of their CSR agendas? Second, how do different industries have different approaches to CSR through sport? And third, can the types of CSR through sport be classified? Design/methodology/approach – Centred on legitimacy theory and exploratory in nature, the study employed a content analysis method, and examined three types of document from each of the FTSE100 firms, namely, annual reports, annual reviews and CSR reports over the ten-year period from 2003 to 2012. In total, 1,473 documents were content analysed, thereby offering a sound representation of CSR disclosure of the FTSE100. Findings – From the analysis, three main streams emerged: “Philanthropy”, “Sponsorships” and “Personnel engagement” with the first showing the smallest growth compared with the other main streams. Findings show the general rise in CSR through sport, thereby demonstrating that the corporate world has practically acknowledged that the sporting context is a powerful vehicle for the employment of CSR. Originality/value – Previous empirical studies have sought to investigate CSR through sport, yet they have generally suffered from sampling limitations which have, in turn, rendered the drawing of reliable conclusions problematic. Particularly, the lack of an explicit focus on longitudinality is a typical limitation, meaning that no conclusions can be made regarding the trend. The study outlined in this paper offers the most comprehensive longitudinal study of CSR through sport to date, and thus contributes to the increasing volume of literature that examines the application of CSR in relation to the sport sector.

scholarly journals The Influence of Ownership Structure and Income Management on Corporate Social Responsibility Disclosure

2020 ◽  
Vol 5 (9) ◽  
pp. 1074-1079
Author(s):  
Fathimah F. Farhah ◽  
Iranti Safriyana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Institutional Ownership ◽  
Foreign Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Corporate Social Responsibility Disclosure ◽  
Study Results ◽  
Corporate Social

The purpose of this study is to provide evidence of the influence of managerial ownership, institutional ownership, foreign ownership, and earnings management of corporate social responsibility disclosure. The sample used was 15 companies with a purposive sampling method. The data used in this study uses secondary data in the form of annual financial reports and annual reports of manufacturing companies listed on the Indonesia Stock Exchange 2014-2017. The study results found that managerial ownership, institutional ownership, and earnings management have no significant impact on corporate social responsibility disclosure. However, foreign ownership has a significant effect on corporate social responsibility disclosure.

scholarly journals Corporate Social Responsibility, Investment Decisions, and Managerial Ownership on Value of The Company : Evidence from Indonesia

2021 ◽  
Vol 2 (4) ◽  
pp. 268-285
Author(s):  
Kenny Ardillah ◽  
Thenia Thenia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Investment Decisions ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Corporate Social

This study aims to prove the influence of corporate social responsibility, investment decisions and managerial ownership on value of the company. Theories used in this research are agency theory and signal theory. This research was done on all manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling method used is purposive sampling technique and the data analysis method used is multiple linear regression analysis. The results of this study show that corporate social responsibility and managerial ownership have no influence on value of the company, while investment decisions have a positive influence on value of the company. Few suggestions for the further research are adjust research periods, use other criteria of sample, use other indicators such as funding decisions, company size, other corporate governance indicators, or use other methods to measure value of the company.

scholarly journals FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR, SEBUAH STUDY EMPIRIS PERUSAHAAN MANUFAKTUR

2020 ◽  
Vol 25 (2) ◽  
pp. 59-73
Author(s):  
Kurnia Putri ◽  
Fitra Dharma ◽  
Dewi Sukmasari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Media Exposure ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

This studi aims to determine the effect of Board of Commissioners, Profitability, Media Exposure, and Foreign Ownership on CSR disclosure. Population used in this study are manufacturing companies listed on the Indonesia Stock Exchange from 2016-2018, and the samples obtained has 411 observation selected using purposive sampling method in order to obtain samples accordance with the research objectives. Analysis technique used is multiple regression. The result shows that Board of Commissioners, Media Exposure, and Foreign Ownership has a significant positive effect on the Disclosure of Corporate Social Responsibility. While Profitability dosen not affect the Disclosure of Corporate Social Responsibility.

scholarly journals Pengaruh Mekanisme Good Corporate Governance dan Pengungkapan Coporate Social Responsibility terhadap Return Saham

2021 ◽  
Vol 3 (2) ◽  
pp. 248-263
Author(s):  
Ramadhian Dwi Putra ◽  
Mayar Afriyenti
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Return ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Corporate Social

Stock return is profits obtained by investors after investing. This research aims to test and analyze the effect of managerial ownership, institutional ownership, proportion of independent commissioners, and corporate social responsibility disclosure. The population in this study was the Property Company which was listed on the Indonesia Stock Exchange in the period 2016-2018, which amounted to 138 companies and the sample used amounted to 51 companies. The sampling technique used in the study was the purposive sampling method. The analytical method used is multiple linear regression using SPSS 25 software. The results show that the institutional ownership affect the stock return. While managerial ownership, proportion of independent commissioners and corporate social responsibility disclosure have no effect on stock return.

scholarly journals Pengungkapan Corporate Social Responbility terhadap Tax Aggressiveness

2019 ◽  
Vol 4 (1) ◽  
pp. 39-43
Author(s):  
Dwi Lestari ◽  
Ely Kartikaningdyah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Least Square ◽  
Manufacturing Companies ◽  
Analysis Model ◽  
Tax Aggressiveness ◽  
Ordinary Least Square Regression ◽  
Csr Disclosure ◽  
Corporate Social

The aim of this study is to examine the effect of corporate social responsibility (CSR) to corporate tax aggressiveness. The independent variable is used in this study is corporate social responsibility disclosure.While the dependent variable in this study is tax aggressiveness that measured using two effective tax rates measures. This study is a replication of and use 151 manufacturing companies that listed on the Indonesia Stock Exchange as the sample. Samples were selected by purposive sampling method and finally obtained 62 manufacturing companies per year that fulfill the criterias. Data were analyzed using ordinary least square regression analysis model. The result shows that the higher the level of CSR disclosure of a corporation, the higher is the level of tax aggressiveness.

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