Pengaruh business groups, cash dan ownership concentration terhadap corporate social responsibility disclosure
Abstract
Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang dampak dari Business Groups, Cash dan Ownership Concentration terhadap Corporate Social Responsibility Disclosure pada Perusahaan Sub Sektor Coal Mining yang Terdaftar di Bursa Efek Indonesia. Periode penelitian ini adalah 2013-2018, dengan populasi berjumlah 26 perusahaan dan jumlah sampel berdasarkan teknik purposive sampling yaitu 17 perusahaan. Menggunakan alat analisis regresi data panel, hasil penelitian ini menunjukkan bahwa business groups berpengaruh positif tidak signifikan terhadap corporate social responsibility disclosure, cash berpengaruh positif signifikan terhadap corporate social responsibility disclosure, ownership concentration berpengaruh negatif dan tidak signifikan terhadap corporate social responsibility disclosure.
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DOI: https://doi.org/10.30872/jmmn.v13i1.8694
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