PENGARUH STRUKTUR KEPEMILIKAN DAN CITRA PERUSAHAAN TERHADAP PENGUNGKAPAN CSR DENGAN UMUR PERUSAHAAN SEBAGAI VARIABEL MODERASI

Sherin Erawati, Anny Widiasmara, Moh. Ubaidillah

Abstract


The purpose of this study was to determine the effect of ownership structure and corporate image on disclosure of corporate social responsibility with company age as a moderating variable. The ownership structure in this study uses managerial ownership and institutional ownership. The research data is secondary data from the annual reports of coal mining companies for 2016-2020 which are listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling in order to obtain a sample of 95 companies. Data analysis techniques in this study used multiple linear regression analysis and multiple linear regression analysis (MRA). In addition, multiple linear regression analysis and multiple linear regression analysis (MRA) were performed using descriptive statistical tests, classical assumption tests and hypothesis testing. The results of this study indicate that ownership has a significant negative effect on CSR disclosure, institutional ownership and corporate image have no effect on CSR disclosure. The company does not moderate managerial ownership and CSR disclosure ownership ownership. Company age moderates corporate image and has a positive effect on CSR disclosure.

Keywords: Ownership Structure, Corporate Image, CSR, Company Age


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References


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