The Influence of Share Ownership Structure and Company Size on Corporate Social Responsibility Disclosures

ABSTRACT : Companies as business actors must realize that not only should they generate high profits, butmust also contribute to paying attention to the environment in which the company stands. Corporate SocialResponsibility (CSR) is a strategy adopted by a company as evidence of the implementation of corporateresponsibility for the environment and social aspects. CSR disclosure is a company’s obligation in Indonesia toachieve transparency in sustainable development based on the triple bottom line, namely economic, social andenvironmental. The purpose of this study is to empirically prove the effect of managerial ownership,institutional ownership, and company size on CSR disclosure in manufacturing companies listed on the IDX in2017-2019. The research sample was selected using a purposive sampling method of 49 companies, the numberof observations for a period of 3 years received 147 observations and analyzed multiple linear regression. Theresults show that managerial ownership and institutional ownership have no significant effect on CSRdisclosure, while company size has a positive and significant effect on CSR disclosure in manufacturingcompanies listed on the IDX in 2017-2019.

KEYWORDS : Managerial Ownership, Institutional Ownership, Company Size, Corporate SocialResponsibility.