Pengaruh Manajemen Laba, Kinerja Keuangan Perusahaan, Dan Struktur Kepemilikan Saham Terhadap Pengungkapan Corporate Social Responsibility (CSR)

(Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018- 2020)

Abstract

The purpose of this research is to find out the effect of profit management, company financial performance, and share
ownership structure on the disclosure of Corporate Social Resposibility (CSR) in mining companies listed in Indonesia Stock
Exchange for the period 2018-2020. This type of research uses a type of quantitative research. Sampling of this research using
purposive sampling method. The type of data used is secondary data, with a sample of 108 out of a population of 36 mining companies
listed on the Indonesia Stock Exchange. Analysis techniques used with multiple linear regression analysis. The results showed that
profit management and company financial performance has no effect on CSR disclosure, while share ownership structure has
significant effect on CSR disclosure.