PENGARUH STRUKTUR KEPEMILIKAN, JENIS INDUSTRI DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (CSR) DI INDONESIA

JUWITA, PASCA (2015) PENGARUH STRUKTUR KEPEMILIKAN, JENIS INDUSTRI DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (CSR) DI INDONESIA. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Pasca Juwita, 2015: The Influence of Ownership Structure, Type of Industry, and Company Size on The level of Corporate Social Responsibility Disclosure (CSR) in Indonesia. State University Of Jakarta. This study aimed to analyze the influence of foreign ownership, government ownership, public ownership, type of industry and company size on the level of corporate social responsibility disclosure. This study uses foreign ownership, government ownership, public ownership, type of industry and company size as the independent variable and the level of disclosure of corporate social responsibility as the dependent variable. The dependent variable in the form of Corporate Social Responsibility Disclosure index is measured using a technique based on the GRI G4 Guidelines. Meanwhile, for the independent variable in the form of foreign ownership, the government and the public is measured by the percentage of the total number of foreign stock / government / public owned by the respective companies, while independent variable types of industrial uses dummy techniques and variable firm size is measured by the amount of total assets of the company. The data used is secondary data from the annual report and sustainability report companies listed in Indonesia Stock Exchange in 2013, except for the type of financial and banking industry. This study uses multiple linear regression analysis test, the test hypothesis testing adjusted R-square, F statistical tests, and statistical test t. Results of the analysis is based on the use of all control variables indicate that the type of industry and company size affects the level of CSR disclosure, while foreign ownership, government ownership, public ownership has no effect on the level of CSR disclosure. Keywords: Foreign Ownership, Ownership Government, Public Ownership, industry type, company size and Corporate Social Responsibility.

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