Pengaruh Kepemilikan Institusional, Profitabilitas Dan Ukuran Perusahaan Terhadap Corporate Social Responsibility pada perusahaan Investasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018

Authors

  • Sri Patmawati Universitas Pasir Pengaraian
  • Zulkarnain Universitas Pasir Pengaraian

DOI:

https://doi.org/10.30606/cano.v9i1.381

Keywords:

Institutional Ownership, Profitability, Company Size, Social Responsibility

Abstract

The purpose of this study was to determine the effect of institutional ownership, profitability and company size on social responsibility on investment companies listed on the Indonesia Stock Exchange in the 2016-2018 period.

The object of this research is a Listed Investment company on the Indonesia Stock Exchange from 2016 to 2018. The analysis model used is multiple regression analysis. The results of this study indicate that partially institutional ownership has a significant effect on social responsibility, while profitability and company size do not significantly influence social responsibility, simultaneously institutional ownership, profitability and company size have a significant effect on social responsibility on investment companies listed on the Stock Exchange Indonesia Period 2016-2018. With the value indicated by a significance value of 0.026 <0.05 and an F-count value of 3.724 ≥ F-table of 3.028.

Future research, it is better to do the addition of variables so that it can be known whether other variables that affect the company's corporate social responsibility.

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References

[1] Acep Edison. 2017. Struktur Kepemilikan Asing, Kepemilikan Institusional Dan Kepemilikan Manajerial Pengaruhnya Terhadap Luas Pengungkapan Corporate Social Responsibility (Csr) (Studi Empiris Pada Perusahaan Sektor Utama Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013 - 2014). Fakultas Ekonomi Universitas Widyatama. Vol. 11, No. 2 Mei 2017 Hal. 164 – 175.
[2] Cut Dinda Anissa dan Nera Marinda Machdar. 2019. Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial dan Profitabilitas terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, kepemilikan manajerial dan profitabilitas terhadap pengungkapan tanggung jawab sosial perusahaan dengan ukuran dewan direksi sebagai variabel moderating. Fakultas Bisnis Institut Teknologi dan Bisnis, Jakarta Timur. ISSN 2356 – 4385.
[3] Kurnianingsih, Heni Triastuti. 2013. Pengaruh Profitabilitas dan Size Perusahaan Terhadap Corporate Social Responsibility. Jurnal Riset Akuntansi dan Bisnis. Vol.13. No.1.
[4] Rosa Fitriana. 2019. Pengaruh Kepemilikan Institusional, Profitabilitas Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Penelitian Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia). Universitas Bale Bandung. Volume VIII No. 2

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Published

2020-07-06

How to Cite

Sri Patmawati, & Zulkarnain. (2020). Pengaruh Kepemilikan Institusional, Profitabilitas Dan Ukuran Perusahaan Terhadap Corporate Social Responsibility pada perusahaan Investasi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018. Jurnal Ilmiah Cano Ekonomos, 9(1), 18–24. https://doi.org/10.30606/cano.v9i1.381

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