THE EFFECT OF OWNERSHIP STRUCTURE, PROFITABILITY, LEVERAGE AND FIRM SIZE ON CORPORATE SOCIAL RESPONSIBILITY (CSR)

swandari, fifi THE EFFECT OF OWNERSHIP STRUCTURE, PROFITABILITY, LEVERAGE AND FIRM SIZE ON CORPORATE SOCIAL RESPONSIBILITY (CSR). THE EFFECT OF OWNERSHIP STRUCTURE, PROFITABILITY, LEVERAGE AND FIRM SIZE ON CORPORATE SOCIAL RESPONSIBILITY (CSR).

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Official URL: http://journal.binus.ac.id/index.php/BBR/article/v...

Abstract

ABSTRACT This research aims to analyze the effect of institutional ownership, managerial ownership, foreign ownership, profitability, leverage and firm size on Corporate Social Responsibility (CSR). The CSR indicator used is the index of CSR disclosure with 64 companies listed in Indonesia Stock Exchange period of 2012as the samples. This research uses multiple regression analysis. The results show that institutional ownership, managerial and foreign has no effect on CSR. This indicates that the ownership structure could not improve CSR in the company. On the contrary, profitability has an influence on CSR. It indicates that companies with high profits have the fund flexibility to implement CSR programs that have been set. Then, corporate debt levels also affect the CSR with the negative direction. This means that companies with high debt levels will usually focus more on managing facedbusiness risks rather than on CSR program. Last, company size has no effect on the companyCSR. Keywords: CSR, ownership structure, profitability, leverage and size

Item Type: Article
Subjects: A General Works > AI Indexes (General)
Depositing User: Mr Arief Mirathan
Date Deposited: 23 Nov 2018 02:33
Last Modified: 23 Nov 2018 02:33
URI: http://eprints.ulm.ac.id/id/eprint/4650

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