PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KEPEMILIKAN INSTITUSIONAL PADA PERUSAHAAN BERKATEGORI HIGH-PROFILE YANG LISTING DI BURSA EFEK INDONESIA

RINALDY, Yosua and RAHARDJO, Shiddiq Nur (2011) PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KEPEMILIKAN INSTITUSIONAL PADA PERUSAHAAN BERKATEGORI HIGH-PROFILE YANG LISTING DI BURSA EFEK INDONESIA. Undergraduate thesis, Universitas Diponegoro.

[img]
Preview
PDF - Published Version
566Kb

Abstract

The aim of this research is to investigate the effects of Corporate Social Responsibility (CSR) disclosure dimensions to institutional ownership in companies. Dimensions from CSR disclosure follow the indicators from Golden Hope Plantation Berhad (GHPB) that stand from four category which is employee relation, community involvement, product, and environment. Company’s institutional ownership seen by the stock ownership from institution in each companies. Therefore, this research attempts to develop previous researchs by using four CSR disclosure indicators form GHPB as independent variable. The four independent variables are employee relation CSR disclosure, community involvement CSR disclosure, product CSR disclosure, and environment CSR disclosure. The population of this research is the companies listed in BEI (Bursa Efek Indonesia) in the year of 2008-2009. Based on purposive sampling method, sample size of this research is 61 companies while data source is the annual reports of companies in Indonesia. Data analysis is used contents analysis, procees by classic assumption, and then hypothesis test is used multiple linear regression method in SPPS 16.0 software. This research’s results show that only employee relation CSR disclosure and product CSR disclosure which have a positive and significant effect to institutional ownership. In other hand, community involvement CSR disclosure and environment CSR disclosure have no positive and no significant effect to institutional ownesrship. This research’s result generally coincide with the previous research findings on disclosure of corporate social responsibility and its relations with insitutiona ownership.

Item Type:Thesis (Undergraduate)
Additional Information:Corporate Social Responsibility (CSR) disclosure, institutional ownership, employee relation, community involvement, product, and environment.
Uncontrolled Keywords:Corporate Social Responsibility (CSR) disclosure, institutional ownership, employee relation, community involvement, product, and environment.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:29427
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:22 Sep 2011 08:50
Last Modified:22 Sep 2011 08:50

Repository Staff Only: item control page