ANALISIS HUBUNGAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL

Abstract

This study aims to examine the relationship between the disclosure of corporate social responsibility (CSRD) and institutional ownership. CSRD measured by summing the scores of the four dimensions CSRD by Golden Hope Plantation Berhad (GHPB). Institutional ownership is measured by the composition of the shareholders of the company. The population in this study consisted of all manufacturing companies listed in Indonesia Stock Exchange in 2012 - 2015. The sampling method in this research is purposive sampling. Criteria for the company is a manufacturing company must have the required data in the study on the annual report and publish the financial statements and annual reports complete during the study period. The number of samples in this study were 61 companies and analysis techniques used were multiple linear regression with SPSS software version 21. The results showed that: (1) CSRD and institutional ownership has a positive and significant relationship, (2) Dimensions employee relations and institutional ownership has a positive and significant relationship, (3) dimension of community and institutional ownership has not had a significant relationship, (4 ) Dimension product and institutional ownership has a positive and significant relationship, (5) The environmental dimension and institutional ownership has a negative and significant relationship.