PENGARUH PENGUNGKAPAN TANGGUNG
JAWAB SOSIAL PERUSAHAAN (CSR DISCLOSURE)
TERHADAP KEPEMILIKAN INSTITUSIONAL PADA
PERUSAHAAN MANUFAKTUR
YANG TERDAFTAR DI BEI
The tendency of globalization and the increasing demand from
stakeholders for the company to carry out the role of social responsibility and
disclosure encourage corporate involvement in CSR practices. CSR itself is a
general statement that shows a company's obligation to take advantage of
economic resources in the operation to provide and contribute to internal and
external stakeholders. With practice and disclosure of CSR, companies will
benefit for the company itself. On the basis of these conditions, this study was
conducted to determine the effect of disclosure of social responsibility (CSR
disclosure) to the institutional ownership in manufacturing companies in
Indonesia.
This study uses four independent variables which include CSR Disclosure,
employee relations, community involvement, products, and the environment with
the dependent variable, namely institutional ownership with four research
hypotheses. Data on CSR Disclosure, employee relations, community
involvement, product, environmental, and institutional ownership is obtained
through annual reports or annual reports Indonesia Stock Exchange (IDX) which
subsequently were analyzed by using statistical regression techniques.
Test results using regression test showed that the four hypotheses proposed
only proven products or in other words CSR Disclosure, employee relations,
community involvement, and the environment proved no significant effect on IO
