The Effect Of Ownership Structures On Corporate Social Responsibility Disclosure (Study Case In Indonesian Mining Companies Listed In Indonesian Stock Exchange)

Abstract

This research aimed to analyze the effect of ownership structure consisting foreign ownership, institutional ownership, and public ownership on Corporate Social Responsibility disclosure. The population of this study was all mining companies listed on Indonesia Stock Exchange (IDX) from 2018 to 2020. By using purposive sampling technique, a total of 30 observations which consisted of 10 mining companies were collected. This research used multiple regression analysis. The result of this study showed that foreign ownership and institutional had positive and significant influence on Corporate Social Responsibility disclosure, while public ownership had no influence on Corporate Social Responsibility disclosure.