Corporate Social Responsibility: Kepemilikan Saham Manajerial Dan Kepemilikan Saham

Abstract

Implementation of CSR activities can not be separated from the
implementation of good corporate governance. General Guidelines of
Good Corporate Governance Indonesia states that the purpose of
corporate governance is to promote the emergence of awareness and
corporate responsibility to the community and the surrounding
environment. One of the factors influencing the implementation of
corporate governance CSR is the structure of managerial and
institutional ownership. The objective of the research is to know and
describe managerial and institutional share ownership in influencing
corporate social responsibility disclosure. The results of the research
explain managerial share ownership and institutional share ownership
simultaneously affect corporate social responsibility. While partially
Managerial share ownership and institutional share ownership influence
to corporate social responsibility.
Keywords: Managerial share ownership, institutional share ownership,
corporate social responsibility.