公司规模、管理层、机构所有权和环境绩效对企业社会责任披露的影响

Review of Applied Accounting Research (RAAR) Pub Date : 2021-10-10 DOI:10.30595/raar.v1i2.11863

Liana Mariam Ulfa, S. Azizah, Ira Hapsari

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引用次数: 0

摘要

本研究的目的是实证证明公司规模、董事会规模、机构所有权和管理层所有权对企业社会责任披露的影响。本研究的样本为2015-2019年在印尼证券交易所上市的矿业公司，采用目的抽样方法。根据标准，共有67个研究数据样本。本研究使用的数据分析技术是描述性统计分析、经典假设检验、多元线性回归分析和假设检验。本研究表明，公司规模、机构所有权和管理层所有权对企业社会责任披露没有部分影响。同时，环境绩效对企业社会责任披露具有正向影响

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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COMPANY SIZE, MANAGERIAL, INTITUTIONAL OWNERSHIP AND ENVIRONMENTAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES

The purpose of this study is to empirically prove the effect of firm size, board size, institutional ownership, and managerial ownership on CSR disclosure. The sample in this study were mining companies listed on the Indonesia Stock Exchange in 2015-2019 using the purposive sampling method. Based on the criteria, there were 67 samples of research data. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. This study shows that, partially, company size, institutional ownership, and managerial ownership do not affect CSR disclosure. Meanwhile, the environmental performance has a positive effect on CSR disclosure

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Review of Applied Accounting Research (RAAR)

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