Social Investment and Ownership Structure

Rizky Eriandani

2019

Abstract

CSR can be represented as a long-term investment, exchanging current profitability with long-term sustainability. The value of social investment by the company shows an increasing trend. The value of this investment may differ according to the pattern of share ownership, because different types of investors will have different goals and decision-making. Thus, it is necessary to analyze the relationship between various types of owners and corporate social investment, because the results of previous studies cannot be concluded. In this study, the types of shareholders are divided into two categories– foreign and local ownership.The abstract needs to summarize the content of the paper. This study uses 215 firm years as samples that cover two years 2017-2018. Data on stock ownership is obtained from the Indonesian capital market and measured by the percentage of ownership. CSR investment is measured by the value of the rupiah for corporate social activities, which is obtained from disclosures in the annual report. The method used to estimate the parameters of the research model is linear regression. The results showed that the higher foreign ownership in companies would increase social investment. Whereas if local ownership is higher then social investment will be lower.

Paper Citation

in Harvard Style

Eriandani R. (2019). Social Investment and Ownership Structure. In Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA, ISBN 978-989-758-582-1, pages 200-206. DOI: 10.5220/0009853700002900

in Bibtex Style

@conference{miicema19,
author={Rizky Eriandani},
title={Social Investment and Ownership Structure},
booktitle={Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,},
year={2019},
pages={200-206},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009853700002900},
isbn={978-989-758-582-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting - Volume 1: MIICEMA,
TI - Social Investment and Ownership Structure
SN - 978-989-758-582-1
AU - Eriandani R.
PY - 2019
SP - 200
EP - 206
DO - 10.5220/0009853700002900