PENGARUH STRUKTUR KEPEMILIKAN DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study aimed to determine the effect of the ownership structure of management, institutional ownership, foreign ownership and leverage on the disclosure of corporate social responsibility on companies listed in the Indonesia Stock Exchange. Populations of this research were 125 companies listed in the Indonesia Stock Exchange during the period 2009 - 2012. By using purposive sampling method acquired 41 companies as the final sample for each its period. Testing the hypothesis in this study used multiple linear regression analysis. The test results demonstrate the assumptions of classical regression model did not experience classical assumptions. Hypothesis testing results showed that the ownership structure of management, institutional ownership, foreign ownership had a significant effect on the disclosure of corporate social responsibility, while leverage no significant effect on the disclosure of corporate social responsibility.