THE EFFECT OF MANAGERIAL OWNERSHIP, FINANCIAL PERFORMANCE, AND FIRM SIZE TO SOCIAL RESPONSIBILITY (CSR) DISCLOSURE OF MANUFACTURING COMPANY TO GO PUBLIC IN INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2007–2009

• Main Authors: Meta Fidiana, Susi Handayani
• Format: Article
• Language: Indonesian
• Published: Universitas Negeri Malang 2019-04-01
• Series: Jurnal Akuntansi Aktual
• Online Access: http://journal2.um.ac.id/index.php/jaa/article/view/7185

The high level of public awareness as the impact of environmental degradation and pressure from stakeholders regarding the development of the business world, it creates new awareness about the importance of implementing corporate social responsibility (CSR) in the company. One of the way to communicate and interact with stakeholders is by disclose corporate social responsibility which is reported in the company’s annual report. Corporate social responsibility disclosure is affected by managerial ownership, financial performance, and firm size. The purpose of this study is to examine and to analyze the influence of managerial ownership, financial performance, and firm size on corporate social responsibility (CSR) disclosure manufacturing company that go public on the Indonesia Stock Exchange 2007–2009. This study applies purposive sampling method to take samples, so that it obtains numbers of 19 manufacture companies. The method of analysis is applied multiple linear regression analysis with the help of analysis tools SPSS version 16. Based on the results of data analysis can be concluded that there is a simultaneous effect among managerial ownership, financial performance, and firm size on corporate social responsibility (CSR) disclosure. While partial, financial performance, and firm size have a significant influence on the of corporate social responsibility (CSR) disclosure. Whereas managerial ownership has no significant effect on the corporate social responsibility (CSR) disclosure. Keywords:Corporate Social Responsibility (CSR), managerial ownership, financial performance, firm size, corporate manufacturing