PENGARUH KEPEMILIKAN ASING DAN FAKTOR LAINNYA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL
Abstract
This study aims to examine the effect of foreign ownership,
institutional ownership, leverage, and the size of the board of
directors on the disclosure of corporate social responsibility.
The population used is mining companies listed on the Indonesia
Stock Exchange (IDX) for 2016-2020 with a sample that has been
selected using the purposive sampling method. The total sample
analyzed was 61 companies using multiple linear regression
analysis with the help of SPSS 25. The results showed that the size
of the board of directors has a positive effect on the disclosure of
corporate social responsibility. Foreign ownership, institutional
ownership, and leverage have no effect on the disclosure of
corporate social responsibility.
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