Pengaruh Kepemilikan Saham Pemerintah, Kepemilikan Saham Asing, Dan Pengungkapan Media Terhadap Pengungkapan CSR

Oktaviani, Rona Naula and Pusparini, Debby and Yenas, Oscar and Siska, Siska (2024) Pengaruh Kepemilikan Saham Pemerintah, Kepemilikan Saham Asing, Dan Pengungkapan Media Terhadap Pengungkapan CSR. Jurnal Akuntansi, Kewirausahaan dan Bisnis (KURS), 9 (1). pp. 34-47. ISSN 2527-8223

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Abstract

This research aims to determine the influence of Government Share Ownership, Foreign Share Ownership, and Media Disclosure on Corporate Social Responsibility Disclosure (Empirical Study of Food and Beverage Companies Listed on the IDX in 2019-2021). This research determines the sample using a purposive sampling technique to obtain a sample that meets the research criteria. The samples used were 25 companies with a total of 3 years of observation, so the number of samples studied was 75. The total population for this study was 43 companies in the 2019-2021 period. The results of research using the partial t test show that government share ownership and media disclosure have a positive and significant effect on corporate social responsibility disclosure, while foreign share ownership has no effect on corporate social responsibility disclosure.

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