PENGARUH KEPEMILIKAN ASING, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019

Abstract

The purpose of this study was to determine how the influence of the foreign ownership, institutional ownership, and audit committee on the disclosure of corporate social responsibility in manufacturing companies listed in the Indonesia Stock Exchange for the year 2019. This study used 50 company samples from 181 population taken using nonprobability sampling technique that is purposive sampling. Data in this study is secondary data obtained from the official website of Indonesia Stock Exchange. Data were analyzed with descriptive analysis and multiple linear regression analysis using SPSS 25. The results of the analysis prove that 1) foreign ownership affects the disclosure of corporate social responsibility 2) institutional ownership affects the disclosure of corporate social responsibility, 3) audit committee does not affect the disclosure of corporate social responsibility.