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

The Effect of Institutional Ownership and Managerial Ownership on Corporate Social Responsibility With Financial Performance as a Moderating Variable

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Authors

VIVanecia Eveline ImmanuelEIElsa Imelda

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Overview

Analysis reveals that managerial ownership negatively affects corporate social responsibility, while financial performance fails to strengthen the relationship with CSR.

Key Points

  • Managerial ownership significantly negatively affects corporate social responsibility, impacting CSR initiatives.
  • Financial performance does not enhance the relationship between ownership types and corporate social responsibility outcomes.
  • Institutional ownership shows no significant effect on corporate social responsibility, emphasizing the role of managerial ownership.
  • Data from 40 companies listed on the Indonesia Stock Exchange highlights the need for strategic ownership management.

Cite This Study

Immanuel et al. (2024) studied this question.

synapsesocial.com/papers/68e865117ef2f04ca37e4f2dhttps://doi.org/10.24912/ijaeb.v2i4.836-851
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