Ownership Structure, Corporate Social Responsibility (CSR) Disclosure and Company’s Financial Performance

Neneng Miskiyah, Hadi Jauhari, Sari Lestari Zainal Ridho

2018

Abstract

This paper is based on an interesting study that examines company's financial performance, focusing on ownership structure and disclosure of CSR, based on the assumption that a company's financial performance is influenced by who owns the company.It uses secondary data taken from companies' annual audited financial statements for the period 31 December 2012-2017. The population in this study are all mining companies listed on the IDX (Indonesia Stock Exchange). The sampling method uses purposive sampling technique. The analysis technique uses multiple regression with application Eviews 6. The results show partially, managerial ownership has a significant negative effect on CSR Disclosure, institutional ownership has no significant effect on CSR disclosure, foreign ownership has a positive and significant effect on CSR disclosure, managerial ownership does not affect performance Corporate finance, institutional ownership has a significant negative effect on the company's financial performance, foreign ownership has a significant positive effect on the company's financial performance and CSR disclosure has a significant positive effect on the company's financial performance

Paper Citation

in Harvard Style

Miskiyah N., Jauhari H. and Ridho S. (2018). Ownership Structure, Corporate Social Responsibility (CSR) Disclosure and Company’s Financial Performance. In Proceedings of the 2nd Forum in Research, Science, and Technology - FIRST, ISBN 978-989-758-574-6, pages 30-36. DOI: 10.5220/0009152000002500

in Bibtex Style

@conference{first18,
author={Neneng Miskiyah and Hadi Jauhari and Sari Ridho},
title={Ownership Structure, Corporate Social Responsibility (CSR) Disclosure and Company’s Financial Performance},
booktitle={Proceedings of the 2nd Forum in Research, Science, and Technology - FIRST,},
year={2018},
pages={30-36},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009152000002500},
isbn={978-989-758-574-6},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd Forum in Research, Science, and Technology - FIRST,
TI - Ownership Structure, Corporate Social Responsibility (CSR) Disclosure and Company’s Financial Performance
SN - 978-989-758-574-6
AU - Miskiyah N.
AU - Jauhari H.
AU - Ridho S.
PY - 2018
SP - 30
EP - 36
DO - 10.5220/0009152000002500