PENGARUH STRUKTUR KEPEMILIKAN DAN POLITICAL VISIBILITY PADA LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
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Authors:
Ni Made Yuli Kusumadewi, I Gst Ngr Agung Suaryana
Abstract:
“This research aims to test influence of ownership structure (managerial ownership, institutional ownership) and political visibility in area of corporate social responsibility disclosures. Companies listed in BEI in 2012 was chosen as location for research. Samples taken used probability sampling method with 82 companies. Multiple regression was used as analysis techniques. The results illustrate a positive effect on institutional ownership is widespread disclosure of corporate social responsibility and a company that has great political visibility reveals corporate social responsibilitity more than companies with political visibility is low. Managerial ownership no effect on broad disclosure of corporate social responsibility.”
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PDF:
https://jurnal.harianregional.com/akuntansi/full-9070
Published
2014-10-28
How To Cite
KUSUMADEWI, Ni Made Yuli; SUARYANA, I Gst Ngr Agung. PENGARUH STRUKTUR KEPEMILIKAN DAN POLITICAL VISIBILITY PADA LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY.E-Jurnal Akuntansi, [S.l.], v. 9, n. 1, p. 259-272, oct. 2014. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-9070. Date accessed: 28 Aug. 2025.
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Issue
Vol 9 No 1 (2014)
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
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