PENGARUH STRUKTUR KEPEMILIKIAN PERUSAHAAN TERHADAP ONLINE CSR DISCLOSURE
Abstract
Tujuan pada penelitian ini adalah untuk memberikan bukti secara empiris tentang pengaruh kepemilikan perusahaan yang meliputi kepemilikan manajerial, kepemilikan institusioanl, kepemilikan asing, dan kepemilikan terkonsentrasi terhadap online CSR disclosure pada perusahaan manufaktur di Indonesia.
Jenis penelitian merupakan penelitian kuantatitatif dengan menggunakan sampel secara purposive dari 176 perusahaan publik yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Pengukuran variabel struktur kepemilikan perusahaan sebagai variabel independen terdiri dari struktur kepemilikan manajerial, institusional, asing dan terkonsentrasi. Sedangkan variabel online CSR Disclosure perhitungannya dengan cara membagi aktivitas CSR perusahaan yang termuat di laman web menjadi 4 kategori yaitu Human Resources, Product and Customers, Environment dan Community Involvement. Pada tiap-tiap kategori, peneliti akan memberikan skor dummy yaitu jika ada maka nilai 1, sebaliknya maka nilainya 0.
Hasil pengujian struktur kepemilikan manjerial menunjukkan adanya pengaruh terhadap online CSR disclosure, artinya semakin kecil nilai kepemilikan manajerial di perusahaan akan mendorong meningkatnya online CSR disclosure pada perusahaan manufaktur di Indonesia yang sejalan dan menguatkan penelitian terdahulu. Sedangkan struktur kepemilikan institusional, asing dan terkonsentrasi tidak berhasil membuktikan adanya pengaruh terhadap online CSR disclosure.
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