THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TOWARD INSTITUTIONAL OWNERSHIP OF INDONESIAN PUBLIC LISTED COMPANIES

Septriliana, Michelle Cynthia (2013) THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TOWARD INSTITUTIONAL OWNERSHIP OF INDONESIAN PUBLIC LISTED COMPANIES. THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TOWARD INSTITUTIONAL OWNERSHIP OF INDONESIAN PUBLIC LISTED COMPANIES.

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Abstract

This study is based on 25 companies listed in KEHATI SRI Index in the first period of 2013. The objective of this study is to analyze the influence of corporate social responsibility disclosure (CSRD) toward institutional ownership (IO). The sample of this data is 25 companies of Indonesian public listed companies (PLCs) listed KEHATI SRI Index year 2007-2012. This study uses content analysis method based on identification of CSRD information in annual report. Hypothesis is developed to analyze the influence of CSRD toward IO. The result of this study is there is an impact of CSRD information provided by the company toward the IO decision. IO will consider a company with high corporate social responsibility (CSR) activities as a less risk investment.

Item Type: Article
Uncontrolled Keywords: corporate social responsibility disclosure, institutional ownership, content analysis
Subjects: Business Management > International Financial Management
Divisions: Fakultas Ekonomi > Manajemen Internasional
Depositing User: Editor UAJY
Date Deposited: 19 Feb 2014 10:57
Last Modified: 19 Feb 2014 10:57
URI: http://e-journal.uajy.ac.id/id/eprint/4741

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