PENGARUH KEPEMILIKAN ASING, KEPEMILIKAN INSTITUSIONAL, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2015-2017)

Paradipta, Dissy (2019) PENGARUH KEPEMILIKAN ASING, KEPEMILIKAN INSTITUSIONAL, DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2015-2017). Other thesis, Universitas Pembangunan Nasional Veteran Yogyakarta.

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Abstract

This study aims to analyze the effect of foreign ownership, institutional ownership and leverage on corporate social responsibility disclosure of mining sector companies that listed in Indonesian Stock Exchange. The independent variables in this study are foreign ownership, institutional ownership, and leverage. While the dependent variable is corporate social responsibility disclosure. The population of this study is all companies from mining sector that listed in Indonesian Stock Exchange 2015-2017. There are 21 companies with total of 63 observational data that used as sample and taken by purposive sampling method. The result shows that institutional ownerhip has positive effect on corporate social responsibility disclosure and leverage has negative effect on corporate social responsibility disclosure. While foreign ownership has no significant effect on corporate social responsibility disclosure. Keyword: CSRD, Leverage, Foreign Ownership, Institutional Ownership

Item Type: Thesis (Other)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: S.IP NURUL ALIFAH RAHMAWATI
Date Deposited: 30 Jul 2019 07:14
Last Modified: 30 Jul 2019 07:14
URI: http://eprints.upnyk.ac.id/id/eprint/20595

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