CD Skripsi
Kepemilikan Saham Publik, Kinerja Lingkungan Dan Ukuran Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan
ABSTRACT
This study partially aims to determine how the influence of public share ownership, environmental performance, and company size on the disclosure of corporate social responsibility. This study uses data derived from annual reports and financial statements of companies that have gone public, especially in food and beverage companies in 2018-2020. The method used in this study is the multiple linear regression analysis method. The results showed that public share ownership, environmental performance, and company size affect the disclosure of corporate social responsibility. While empirically the research results show that (1) companies with large public shareholdings show better and more transparent social responsibility disclosures (2) companies that have good environmental performance shows better disclosure of social responsibility (3) companies with large company sizes show better and more transparent social responsibility disclosures. The benefits that can be obtained from this research are to strengthen the theory used in the research , namely stakeholder theory and legitimacy theory. In addition, this research is expected to be a reference material for further research, and companies can be more aware of the importance of disclosing corporate social responsibility to the social environmental and society.
Keywords: public share ownership, environmental performance, company size, and social responsibility disclosure
Tidak tersedia versi lain