Akben Selcuk, E., & Kiymaz, H. (2017). Corporate Social Responsibility and Firm Performance: Evidence from an Emerging Market. Accounting and Finance Research, 6(4), 42. https://doi.org/10.5430/afr.v6n4p42
Asmeri, R., Alvionita, T., & Gunardi, A. (2017). CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia. Indonesian Journal of Sustainability Accounting and Management, 1(1), 16. https://doi.org/10.28992/ijsam.v1i1.23
Asrul. (2023). Selain Pencemaran Lingkungan, CSR PT.
Ayu, D. P., & Suarjaya, A. A. G. (2017). Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Mediasi Pada Perusahaan Pertambangan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(2), 1112–1138.
Cherian, J., Umar, M., Thu, P. A., Nguyen-Trang, T., Sial, M. S., & Khuong, N. V. (2019). Does corporate social responsibility affect the financial performance of the manufacturing sector? Evidence from an emerging economy. Sustainability (Switzerland), 11(4), 1–14. https://doi.org/10.3390/su11041182
Dahlia, L. (2008). Pengaruh Corporate..., Lely Dahlia, FE UI, 2008.
Dewi, N. P. Y. K., & Wirawati, N. G. P. (2021). The Influence of share ownership structure and company size on corporate social responsibility disclosures. American Journal of Humanities and Social Sciences Research, 5(2), 67–73. www.ajhssr.com
Dewi, P. A. C., & Sedana, I. B. P. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Leverage Terhadap Pengungkapan Corporate Social Responsibility. E-Jurnal Manajemen Universitas Udayana, 8(11), 6618. https://doi.org/10.24843/ejmunud.2019.v08.i11.p12
Edison, A. (2017). Struktur Kepemilikan Asing, Kepemilikan Institusional Dan Kepemilikan Manajerial Pengaruhnya Terhadap Luas Pengungkapan Corporate Social Responsibility (Csr). Bisma, 11(2), 164. https://doi.org/10.19184/bisma.v11i2.6311
Fitriana, R. (2019). Profitabilitas dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility ( Penelitian Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ). Jurnal Ilmu Keuangan Dan Perbankan, VIII(2), 1–18.
Freeman, R. E. (2015). Stakeholder theory. Handbook of Theories for Purchasing, Supply Chain and Management Research, 310–319. https://doi.org/10.5840/iabsproc20011251
Hang, T. T. T., & Ngoc, B. T. (2018). Effect of Corporate Social Responsibility Disclosure on Financial Performance. Asian Journal of Finance & Accounting, 10(1), 40. https://doi.org/10.5296/ajfa.v10i1.12592
Harahap, R. (2022). Perusahaan pencemar lingkungan di Bekasi diberi sanksi. In Antara Megapolitan.
Harjoto, M., Jo, H., & Kim, Y. (2017). Is Institutional Ownership Related to Corporate Social Responsibility? The Nonlinear Relation and Its Implication for Stock Return Volatility. Journal of Business Ethics, 146(1), 77–109. https://doi.org/10.1007/s10551-015-2883-y
Hoq, M. Z., Saleh, M., Zubayer, M., & Mahmud, K. T. (2010). The effect of CSR disclosure on institutional ownership. Pakistan Journal of Commerce & Social Sciences, 4(1), 22–39.
Hu, Y. Y., Zhu, Y., Tucker, J., & Hu, Y. (2018). Ownership influence and CSR disclosure in China. Accounting Research Journal, 31(1), 8–21. https://doi.org/10.1108/ARJ-01-2017-0011
Jakhar, S. K. (2017). Stakeholder Engagement and Environmental Practice Adoption: The Mediating Role of Process Management Practices. Sustainable Development, 25(1), 92–110. https://doi.org/10.1002/sd.1644
Karima. (2014). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Asing Terhadap Pengungkapan Tanggunng Jawab Sosial Perusahaan. Widya Warta, 219–230.
Kristi, A. A. (2013). Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibility Pada Perusahaan di Indonesia. Accounting Student Research Journal, 2(2), 123–142. https://doi.org/10.62108/asrj.v2i2.6660
Kurniawan, K. ., & Yuniarta, G. . (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, dan Risk Minimization terhadap Pengungkapan Corporate Social Responsibility. Jurnal Akuntansi Profes, 11(01), 12–23.
Li, Q., Luo, W., Wang, Y., & Wu, L. (2013). Firm performance, corporate ownership, and corporate social responsibility disclosure in China. Business Ethics, 22(2), 159–173. https://doi.org/10.1111/beer.12013
Lin, Y. R., & Fu, X. M. (2017). Does institutional ownership influence firm performance? Evidence from China. International Review of Economics and Finance, 49(March 2016), 17–57. https://doi.org/10.1016/j.iref.2017.01.021
Mahmudah, H., Yustina, A. I., Dewi, C. N., & Sutopo, B. (2023). Voluntary disclosure and firm value: Evidence from Indonesia. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2182625
Mariadi, N. (2023). Tujuh perusahaan tambang batu bara tidak setor CSR. In Antara. https://www.antaranews.com/berita/3444654/tujuh-perusahaan-tambang-batu-bara-tidak-setor-csr
Marlina, S. (2022). Effect of Managerial Ownership, Return on Assets, and Company Size on Disclosure of Corporate Social Responsibility. Return : Study of Management, Economic and Bussines, 1(01), 1–6. https://doi.org/10.57096/return.v1i01.1
Martin, R., Yadiati, W., & Pratama, A. (2018). Corporate Social Responsibility Disclosure and Company Financial Performance: Do High and Low Profile Industry Moderate the Result? Indonesian Journal of Sustainability Accounting and Management, 2(1), 15. https://doi.org/10.28992/ijsam.v2i1.42
Maulana, A. (2019). Puluhan perusahaan sawit diduga tidak realisasikan CSR. In Antara (p. 1). https://www.antaranews.com/berita/799740/puluhan-perusahaan-sawit-diduga-tidak-realisasikan-csr
Merawati, L. K., & Pramitha, G. D. (2020). Struktur Kepemilikan, Kinerja Keuangan Dan Pengungkapan Corporate Social Responsibility. Juara: Jurnal Riset Akuntansi, 10(1), 66–75.
Nugraheni, P., Indrasari, A., & Hamzah, N. (2022). The Impact of Ownership Structure on CSR Disclosure: Evidence from Indonesia. Journal of Accounting and Investment, 23(2), 229–243. https://doi.org/10.18196/jai.v23i2.14633
Nugroho, M. N., & Yulianto, A. (2015). Pengaruh Profitabilitas dan Mekanisme Corporate Governance Terhadap Pengungkapan CSR Perusahaan Terdaftar JII 2011-2013. Accounting Analysis Journal, 4(1), 1–12.
Nurleni, N., Bandang, A., Darmawati, & Amiruddin. (2018). The effect of managerial and institutional ownership on corporate social responsibility disclosure. International Journal of Law and Management, 60(4), 979–987. https://doi.org/10.1108/IJLMA-03-2017-0078
Ogabo, B., Ogar, G., & Nuipoko, T. (2021). Ownership Structure and Firm Performance: The Role of Managerial and Institutional Ownership-Evidence from the UK. American Journal of Industrial and Business Management, 11(07), 859–886. https://doi.org/10.4236/ajibm.2021.117053
Pebriana, K., & Sukartha, I. (2012). Pengaruh Profitabilitas, Leverage, Umur Perusahaan, Komposisi Dewan Direksi Dan Kepemilikan Institusional Pada Pengungkapan Corporate Social Responsibility (CSR) Di Bursa Efek Indonesia. E-Jurnal Akuntansi Universitas Udayana, 1(2), 1–16.
Pratama, I. S., & Deviyanti, D. R. (2022). Pengaruh pengungkapan corporate social responsibility terhadap institutional ownership pada perusahaan high-profil. Jebm, 18(3), 540–550. https://doi.org/10.29264/jinv.v18i3.11701
Ramadhani, R., Rasyid, E. R., & Fontanella, A. (2021). Motivasi Pengungkapan Tanggung Jawab Sosial Dan Lingkungan. Jurnal Akuntansi Kompetif, 4(2), 105–117. https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/667
Rehman, R. ur, Riaz, Z., Cullinan, C., Zhang, J., & Wang, F. (2020). Institutional ownership and value relevance of corporate social responsibility disclosure: Empirical evidence from China. Sustainability (Switzerland), 12(6). https://doi.org/10.3390/su12062311
Rokhman, M. T. N. (2018). Corporate Social Responsibility: Kepemilikan Saham Manajerial Dan Kepemilikan Saham. Jurnal Ilmiah Ekonomi …, 1–16. http://arthavidya.wisnuwardhana.ac.id/index.php/arthavidya/article/view/95/74
Safitri, N. F. W. (2018). Analisa Pelaporan Pengungkapan Corporate Social Responsibility (CSR) Berdasarkan Pedoman Global Reporting Initiatives (GRI). 15(1), 165–175. https://core.ac.uk/download/pdf/196255896.pdf
Samalam, A. G., Krisnanto, B., Sasmita, H., Saeni, N., & Rosanti, N. (2022). Institutional Ownership and Foreign Ownership on CSR Disclosure: Evidence from Mining companies in Indonesia. Point of View Research Management, 3(1), 55–69. http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/184
Saputra, S. E. (2019). Pertumbuhan Perusahaan dan Tipe Industri Pengungkapan Terhadap Pengungkapan CSR Pada Perusahaan High Profil Di Bursa Efek Indonesia. Journal of Residu, 3(18), 138–149.
Sari, M. K. (2013). Pengaruh Profitabilitas, Likuiditas Dan Pertumbuhan Perusahaan Terhadap Pengungkapan Corporate Sosial Responsibility (Pertambangan Dan Indutri Semen). Analisis Pendapatan Dan Tingkat Kesejahteraan Rumah Tangga Petani, 53(9), 1689–1699.
Sari, W. N., & Rani, P. (2015). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Return on assets (Roa) Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility(CSR) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013. 151(1), 10–17.
Shah, S. Z. A., Akbar, S., & Zhu, X. (2023). Mandatory CSR disclosure, institutional ownership and firm value: Evidence from China. International Journal of Finance and Economics, June 2022, 1–15. https://doi.org/10.1002/ijfe.2908
Sihombing, T. S. B., Banjarnahor, H., Alfionita, W., & Aruan, D. A. (2020). Pengaruh Kepemilikan Institusional, Ukuran Dewan Komisaris, Ukuran Perusahaan, dan Ukuran Komite Audit terhadap Pengungkapan CSR. Quarterly Journal of Health Psychology, 8(32), 73–92. http://hpj.journals.pnu.ac.ir/article_6498.html
Soliman, M. M., Ragab, A. A., & Eldin, M. B. (2014). Ownership Structure and Corporate Social Responsibility (CSR) : An Empirical Study of The Listed Companies in Egpyt. Corporate Ownership and Control, 11(2 E), 415–425. https://doi.org/10.22495/cocv11i2c4p6
Sukasih, A., & Sugiyanto, E. (2017). Pengaruh Struktur Good Corporate Governance dan Kinerja Lingkungan terhadap Pengungkapan Corporate Social Responsibility. Riset Akuntansi Dan Keuangan Indonesia, 2(2), 121–131. https://doi.org/10.23917/reaksi.v2i2.4894
Tagor Darius Sidauruk, & Anif Yuliana. (2018). Pengaruh Return On Assets, Ukuran Perusahaan Dan Pertumbuhan Perusahaan Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Liabilitas, 3(1), 20–40. https://doi.org/10.54964/liabilitas.v3i1.30
Ting, P. H. (2021). Do large firms just talk corporate social responsibility? - The evidence from CSR report disclosure. Finance Research Letters, 38, 101476. https://doi.org/10.1016/j.frl.2020.101476
Wasito, G. A., Herwiyanti, E., & Kusumastati, W. H. W. (2016). Pengaruh Corporate Governance, Profitabilitas, Likuiditas, dan Solvabilitas Terhadap Corporate Social Responsibility Disclosure. Jurnal Bisnis Dan Akuntansi, 18(1), 1–10. http://www.tsm.ac.id/JBA
Wirba, A. V. (2023). Corporate Social Responsibility (CSR): The Role of Government in promoting CSR. Journal of the Knowledge Economy, 0123456789. https://doi.org/10.1007/s13132-023-01185-0
Yani, N. P. T. P., & Suputra, I. D. G. D. (2020). Pengaruh Kepemilikan Asing, Kepemilikan Institusional dan Leverage terhadap Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 30(5), 1196. https://doi.org/10.24843/eja.2020.v30.i05.p10
Yanti, N. K. A. G., & Budiasih, I. G. A. N. (2016). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 17, 1752–1779.
Yusoff, H., Mohamad, S. S., & Darus, F. (2013). The Influence of CSR Disclosure Structure on Corporate Financial Performance: Evidence from Stakeholders’ Perspectives. Procedia Economics and Finance, 7(Icebr), 213–220. https://doi.org/10.1016/s2212-5671(13)00237-2
Asmeri, R., Alvionita, T., & Gunardi, A. (2017). CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia. Indonesian Journal of Sustainability Accounting and Management, 1(1), 16. https://doi.org/10.28992/ijsam.v1i1.23
Asrul. (2023). Selain Pencemaran Lingkungan, CSR PT.
Ayu, D. P., & Suarjaya, A. A. G. (2017). Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Mediasi Pada Perusahaan Pertambangan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(2), 1112–1138.
Cherian, J., Umar, M., Thu, P. A., Nguyen-Trang, T., Sial, M. S., & Khuong, N. V. (2019). Does corporate social responsibility affect the financial performance of the manufacturing sector? Evidence from an emerging economy. Sustainability (Switzerland), 11(4), 1–14. https://doi.org/10.3390/su11041182
Dahlia, L. (2008). Pengaruh Corporate..., Lely Dahlia, FE UI, 2008.
Dewi, N. P. Y. K., & Wirawati, N. G. P. (2021). The Influence of share ownership structure and company size on corporate social responsibility disclosures. American Journal of Humanities and Social Sciences Research, 5(2), 67–73. www.ajhssr.com
Dewi, P. A. C., & Sedana, I. B. P. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Leverage Terhadap Pengungkapan Corporate Social Responsibility. E-Jurnal Manajemen Universitas Udayana, 8(11), 6618. https://doi.org/10.24843/ejmunud.2019.v08.i11.p12
Edison, A. (2017). Struktur Kepemilikan Asing, Kepemilikan Institusional Dan Kepemilikan Manajerial Pengaruhnya Terhadap Luas Pengungkapan Corporate Social Responsibility (Csr). Bisma, 11(2), 164. https://doi.org/10.19184/bisma.v11i2.6311
Fitriana, R. (2019). Profitabilitas dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility ( Penelitian Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia ). Jurnal Ilmu Keuangan Dan Perbankan, VIII(2), 1–18.
Freeman, R. E. (2015). Stakeholder theory. Handbook of Theories for Purchasing, Supply Chain and Management Research, 310–319. https://doi.org/10.5840/iabsproc20011251
Hang, T. T. T., & Ngoc, B. T. (2018). Effect of Corporate Social Responsibility Disclosure on Financial Performance. Asian Journal of Finance & Accounting, 10(1), 40. https://doi.org/10.5296/ajfa.v10i1.12592
Harahap, R. (2022). Perusahaan pencemar lingkungan di Bekasi diberi sanksi. In Antara Megapolitan.
Harjoto, M., Jo, H., & Kim, Y. (2017). Is Institutional Ownership Related to Corporate Social Responsibility? The Nonlinear Relation and Its Implication for Stock Return Volatility. Journal of Business Ethics, 146(1), 77–109. https://doi.org/10.1007/s10551-015-2883-y
Hoq, M. Z., Saleh, M., Zubayer, M., & Mahmud, K. T. (2010). The effect of CSR disclosure on institutional ownership. Pakistan Journal of Commerce & Social Sciences, 4(1), 22–39.
Hu, Y. Y., Zhu, Y., Tucker, J., & Hu, Y. (2018). Ownership influence and CSR disclosure in China. Accounting Research Journal, 31(1), 8–21. https://doi.org/10.1108/ARJ-01-2017-0011
Jakhar, S. K. (2017). Stakeholder Engagement and Environmental Practice Adoption: The Mediating Role of Process Management Practices. Sustainable Development, 25(1), 92–110. https://doi.org/10.1002/sd.1644
Karima. (2014). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Asing Terhadap Pengungkapan Tanggunng Jawab Sosial Perusahaan. Widya Warta, 219–230.
Kristi, A. A. (2013). Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibility Pada Perusahaan di Indonesia. Accounting Student Research Journal, 2(2), 123–142. https://doi.org/10.62108/asrj.v2i2.6660
Kurniawan, K. ., & Yuniarta, G. . (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, Likuiditas, dan Risk Minimization terhadap Pengungkapan Corporate Social Responsibility. Jurnal Akuntansi Profes, 11(01), 12–23.
Li, Q., Luo, W., Wang, Y., & Wu, L. (2013). Firm performance, corporate ownership, and corporate social responsibility disclosure in China. Business Ethics, 22(2), 159–173. https://doi.org/10.1111/beer.12013
Lin, Y. R., & Fu, X. M. (2017). Does institutional ownership influence firm performance? Evidence from China. International Review of Economics and Finance, 49(March 2016), 17–57. https://doi.org/10.1016/j.iref.2017.01.021
Mahmudah, H., Yustina, A. I., Dewi, C. N., & Sutopo, B. (2023). Voluntary disclosure and firm value: Evidence from Indonesia. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2182625
Mariadi, N. (2023). Tujuh perusahaan tambang batu bara tidak setor CSR. In Antara. https://www.antaranews.com/berita/3444654/tujuh-perusahaan-tambang-batu-bara-tidak-setor-csr
Marlina, S. (2022). Effect of Managerial Ownership, Return on Assets, and Company Size on Disclosure of Corporate Social Responsibility. Return : Study of Management, Economic and Bussines, 1(01), 1–6. https://doi.org/10.57096/return.v1i01.1
Martin, R., Yadiati, W., & Pratama, A. (2018). Corporate Social Responsibility Disclosure and Company Financial Performance: Do High and Low Profile Industry Moderate the Result? Indonesian Journal of Sustainability Accounting and Management, 2(1), 15. https://doi.org/10.28992/ijsam.v2i1.42
Maulana, A. (2019). Puluhan perusahaan sawit diduga tidak realisasikan CSR. In Antara (p. 1). https://www.antaranews.com/berita/799740/puluhan-perusahaan-sawit-diduga-tidak-realisasikan-csr
Merawati, L. K., & Pramitha, G. D. (2020). Struktur Kepemilikan, Kinerja Keuangan Dan Pengungkapan Corporate Social Responsibility. Juara: Jurnal Riset Akuntansi, 10(1), 66–75.
Nugraheni, P., Indrasari, A., & Hamzah, N. (2022). The Impact of Ownership Structure on CSR Disclosure: Evidence from Indonesia. Journal of Accounting and Investment, 23(2), 229–243. https://doi.org/10.18196/jai.v23i2.14633
Nugroho, M. N., & Yulianto, A. (2015). Pengaruh Profitabilitas dan Mekanisme Corporate Governance Terhadap Pengungkapan CSR Perusahaan Terdaftar JII 2011-2013. Accounting Analysis Journal, 4(1), 1–12.
Nurleni, N., Bandang, A., Darmawati, & Amiruddin. (2018). The effect of managerial and institutional ownership on corporate social responsibility disclosure. International Journal of Law and Management, 60(4), 979–987. https://doi.org/10.1108/IJLMA-03-2017-0078
Ogabo, B., Ogar, G., & Nuipoko, T. (2021). Ownership Structure and Firm Performance: The Role of Managerial and Institutional Ownership-Evidence from the UK. American Journal of Industrial and Business Management, 11(07), 859–886. https://doi.org/10.4236/ajibm.2021.117053
Pebriana, K., & Sukartha, I. (2012). Pengaruh Profitabilitas, Leverage, Umur Perusahaan, Komposisi Dewan Direksi Dan Kepemilikan Institusional Pada Pengungkapan Corporate Social Responsibility (CSR) Di Bursa Efek Indonesia. E-Jurnal Akuntansi Universitas Udayana, 1(2), 1–16.
Pratama, I. S., & Deviyanti, D. R. (2022). Pengaruh pengungkapan corporate social responsibility terhadap institutional ownership pada perusahaan high-profil. Jebm, 18(3), 540–550. https://doi.org/10.29264/jinv.v18i3.11701
Ramadhani, R., Rasyid, E. R., & Fontanella, A. (2021). Motivasi Pengungkapan Tanggung Jawab Sosial Dan Lingkungan. Jurnal Akuntansi Kompetif, 4(2), 105–117. https://ejournal.kompetif.com/index.php/akuntansikompetif/article/view/667
Rehman, R. ur, Riaz, Z., Cullinan, C., Zhang, J., & Wang, F. (2020). Institutional ownership and value relevance of corporate social responsibility disclosure: Empirical evidence from China. Sustainability (Switzerland), 12(6). https://doi.org/10.3390/su12062311
Rokhman, M. T. N. (2018). Corporate Social Responsibility: Kepemilikan Saham Manajerial Dan Kepemilikan Saham. Jurnal Ilmiah Ekonomi …, 1–16. http://arthavidya.wisnuwardhana.ac.id/index.php/arthavidya/article/view/95/74
Safitri, N. F. W. (2018). Analisa Pelaporan Pengungkapan Corporate Social Responsibility (CSR) Berdasarkan Pedoman Global Reporting Initiatives (GRI). 15(1), 165–175. https://core.ac.uk/download/pdf/196255896.pdf
Samalam, A. G., Krisnanto, B., Sasmita, H., Saeni, N., & Rosanti, N. (2022). Institutional Ownership and Foreign Ownership on CSR Disclosure: Evidence from Mining companies in Indonesia. Point of View Research Management, 3(1), 55–69. http://www.journal.accountingpointofview.id/index.php/POVREMA/article/view/184
Saputra, S. E. (2019). Pertumbuhan Perusahaan dan Tipe Industri Pengungkapan Terhadap Pengungkapan CSR Pada Perusahaan High Profil Di Bursa Efek Indonesia. Journal of Residu, 3(18), 138–149.
Sari, M. K. (2013). Pengaruh Profitabilitas, Likuiditas Dan Pertumbuhan Perusahaan Terhadap Pengungkapan Corporate Sosial Responsibility (Pertambangan Dan Indutri Semen). Analisis Pendapatan Dan Tingkat Kesejahteraan Rumah Tangga Petani, 53(9), 1689–1699.
Sari, W. N., & Rani, P. (2015). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Return on assets (Roa) Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility(CSR) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2013. 151(1), 10–17.
Shah, S. Z. A., Akbar, S., & Zhu, X. (2023). Mandatory CSR disclosure, institutional ownership and firm value: Evidence from China. International Journal of Finance and Economics, June 2022, 1–15. https://doi.org/10.1002/ijfe.2908
Sihombing, T. S. B., Banjarnahor, H., Alfionita, W., & Aruan, D. A. (2020). Pengaruh Kepemilikan Institusional, Ukuran Dewan Komisaris, Ukuran Perusahaan, dan Ukuran Komite Audit terhadap Pengungkapan CSR. Quarterly Journal of Health Psychology, 8(32), 73–92. http://hpj.journals.pnu.ac.ir/article_6498.html
Soliman, M. M., Ragab, A. A., & Eldin, M. B. (2014). Ownership Structure and Corporate Social Responsibility (CSR) : An Empirical Study of The Listed Companies in Egpyt. Corporate Ownership and Control, 11(2 E), 415–425. https://doi.org/10.22495/cocv11i2c4p6
Sukasih, A., & Sugiyanto, E. (2017). Pengaruh Struktur Good Corporate Governance dan Kinerja Lingkungan terhadap Pengungkapan Corporate Social Responsibility. Riset Akuntansi Dan Keuangan Indonesia, 2(2), 121–131. https://doi.org/10.23917/reaksi.v2i2.4894
Tagor Darius Sidauruk, & Anif Yuliana. (2018). Pengaruh Return On Assets, Ukuran Perusahaan Dan Pertumbuhan Perusahaan Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Liabilitas, 3(1), 20–40. https://doi.org/10.54964/liabilitas.v3i1.30
Ting, P. H. (2021). Do large firms just talk corporate social responsibility? - The evidence from CSR report disclosure. Finance Research Letters, 38, 101476. https://doi.org/10.1016/j.frl.2020.101476
Wasito, G. A., Herwiyanti, E., & Kusumastati, W. H. W. (2016). Pengaruh Corporate Governance, Profitabilitas, Likuiditas, dan Solvabilitas Terhadap Corporate Social Responsibility Disclosure. Jurnal Bisnis Dan Akuntansi, 18(1), 1–10. http://www.tsm.ac.id/JBA
Wirba, A. V. (2023). Corporate Social Responsibility (CSR): The Role of Government in promoting CSR. Journal of the Knowledge Economy, 0123456789. https://doi.org/10.1007/s13132-023-01185-0
Yani, N. P. T. P., & Suputra, I. D. G. D. (2020). Pengaruh Kepemilikan Asing, Kepemilikan Institusional dan Leverage terhadap Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 30(5), 1196. https://doi.org/10.24843/eja.2020.v30.i05.p10
Yanti, N. K. A. G., & Budiasih, I. G. A. N. (2016). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi Universitas Udayana, 17, 1752–1779.
Yusoff, H., Mohamad, S. S., & Darus, F. (2013). The Influence of CSR Disclosure Structure on Corporate Financial Performance: Evidence from Stakeholders’ Perspectives. Procedia Economics and Finance, 7(Icebr), 213–220. https://doi.org/10.1016/s2212-5671(13)00237-2
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Affiliations
Brilliani Brilliani
Universitas Sebelas Maret, Surakarta
Setianingtyas Honggowati
Universitas Sebelas Maret, Surakarta
PENGARUH KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN CSR DENGAN RETURN ON ASSET (ROA) SEBAGAI VARIABEL MODERATING
Proceedings Economic, Social Science, Computer, Agriculture and Fisheries (ESCAF) 3rd 2024
Submitted: Mar 13, 2024
Abstract
Praktik pengungkapan CSR di Indonesia masih rendah sehingga perlu adanya kontribusi dari pihak lain salah satunya ialah pemegang saham. Salah satu struktur kepemilikan saham yang ada di perusahaan adalah kepemilikan saham institusional. Tujuan dari penelitian ini adalah untuk menguji pengaruh kepemilikan institusional terhadap pengungkapan CSR dengan variabel return on asset sebagai variabel moderating. Populasi dalam penelitian ini ialah perusahaan pertambangan dan energi. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Sampel dalam penelitian ini adalah 135 perusahaan yang telah mempublikasikan laporan tahunan dan laporan keberlanjutan dalam periode tahun 2019-2021. Model analisis yang digunakan pada penelitian ini adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan kepemilikan institusional berpengaruh positif dan signifikan terhadap pengungkapan CSR dan variabel return on asset memoderasi pengaruh kepemilikan institusional terhadapa pengungkapan CSR. Perusahaan yang melakukan pengungkapan CSR memiliki keunggulan dihadapan investor dibanding perusahaan yang tidak melakukan pengungkapan CSR. Keberadaan pemegang saham yang berasal dari institusi dapat mendorong perusahaan untuk melakukan pengungkapan CSR.