Determinant Company Size and Ownership on Disclosure of Corporate Social Responsibility

Abstract

Managerial ownership, institutional ownership, foreign ownership and company size are important variables in the practice of Corporate Social Responsibility (CSR). The aim of research was to determine the effect of each variable on CSR disclosure. To achieve this goal, a documentation study was used, gathering annual reports on banking companies listed on the Indonesia Stock Exchange. Ownership analysis was carried out on 14 companies that were used as research samples. To analyze the effect of each variable, researcher used regression equation, and then proceeds with the t test. The results there is no influence among managerial ownership, foreign ownership and company size on CSR disclosure. However, there is an influence between institutional ownership on CSR disclosure.