The Effect of Ownership Structure on Corporate Social Responsibility Disclosures

Soegeng Soetedjo, Noorlailie Soewarno, Iswajuni, Sabina Ananda Amu

2018

Abstract

The purpose of this research was to examine the effect of ownership structure on institutional ownership, managerial ownership, and foreign ownership disclosures on corporate social responsibility. The sample used in this research are manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the period 2012–2014 and amounted to 143 companies with 407 annual reports. The research proves that institutional, managerial, and foreign ownerships have a significant positive effect on corporate social responsibility disclosure. Institutional ownership pushes the company to disclose more social activities to gain public legitimacy for the assurance of long-term stability of the company. Managerial ownership would disclose more corporate social activity to show that the company works in accordance with applicable regulations, systems, and norms to gain public legitimacy. For foreign ownership, encouragement will be given to the company to disclose its corporate social responsibility activities because for foreign investors, corporate social responsibility is considered an important issue to be disclosed in annual report.

Paper Citation

in Harvard Style

Soetedjo S., Soewarno N., Iswajuni. and Amu S. (2018). The Effect of Ownership Structure on Corporate Social Responsibility Disclosures.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 529-535. DOI: 10.5220/0007017805290535

in Bibtex Style

@conference{jcae symposium18,
author={Soegeng Soetedjo and Noorlailie Soewarno and Iswajuni and Sabina Ananda Amu},
title={The Effect of Ownership Structure on Corporate Social Responsibility Disclosures},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={529-535},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007017805290535},
isbn={978-989-758-339-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - The Effect of Ownership Structure on Corporate Social Responsibility Disclosures
SN - 978-989-758-339-1
AU - Soetedjo S.
AU - Soewarno N.
AU - Iswajuni.
AU - Amu S.
PY - 2018
SP - 529
EP - 535
DO - 10.5220/0007017805290535