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Pengaruh Kepemilikan Asing, Kepemilikan Manajerial, Dan Risk Minimization Terhadap Corporate Social Responsibility Di Bidang Lingkungan (Studi Empiris Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Dan Mengikuti Proper Tahun 2021-2023)

ABSTRACT
This study aims to determine the effect of foreign ownership, managerial
ownership and risk minimization on corporate social responsibility in the
environmental sector in companies listed on the IDX and participating in PROPER
for the 2021-2023 period. The dependent variable, namely corporate social
responsibility in the environmental sector, is measured using the PROPER rating.
The independent variable, namely foreign ownership is measured using the
percentage of foreign ownership in the company, managerial ownership is
measured using the percentage of managerial ownership in the company, and risk
minimization is measured based on the absence of a risk management committee in
the company. The control variables used are ROA, DER, and Industry Sensitivity.
The sampling technique used purposive sampling and obtained 256 companies.
This study uses quantitative data and the analysis method used is panel data
regression analysis. The research method uses regression analysis using the STATA
application. The results of this study indicate that managerial ownership has an
effect on CSR in the environmental sector, while foreign ownership and risk
minimization have no effect on CSR in the environmental sector.
Keywords : Foreign ownership, managerial ownership, risk minimization,
corporate social responsibility in the environmental sector

Ketersediaan
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Perpustakaan Universitas Riau 2102135195
2102135195
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102135195
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102135195
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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