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October 10, 2025International Journal of Application on Economics and Business

The Effect of Institutional Ownership, Foreign Ownership, Leverage and Audit Firm Size on CSR Disclosure

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Authors

IFImanuela Glory Della FebryantiRSRousilita Suhendah

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Overview

Quantitative analysis reveals institutional ownership enhances CSR disclosure, while other factors lack impact.

Key Points

  • Institutional ownership positively influences corporate social responsibility disclosure significantly.
  • Regression results indicated a noteworthy effect from institutional ownership on CSR disclosure metrics.
  • The analysis utilizes secondary data from 138 annual financial reports of companies listed on BEI.
  • While other factors like foreign ownership and financial leverage showed no significant influence, institutional ownership stood out.

Cite This Study

Febryanti et al. (2024) studied this question.

synapsesocial.com/papers/68e865117ef2f04ca37e4f27https://doi.org/10.24912/ijaeb.v2i3.318-330
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