PENGARUH KEPEMILIKAN ASING, KINERJA LINGKUNGAN DAN PENGARUH POLITIK TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Tia Rahma Putri, Ria Nelly Sari, Riska Nataria Sari

Abstract


The purpose of this study is to examine the effect of foreign ownership, environmental performances and the political influence on the large of Corporate Social Responsibility disclosure.The population in this study were mining listed companies in Indonesian Stock Exchange. The sampling method used in this study is the sample selection aims (purposive sampling method). The stastical method used to test the research hypothesis is multiple regression using SPSS 18 software.These result prove that the only environmental performances affecting the large of Corporate Social Responsibility disclosure. The magnitude of the effect (R2) of foreign ownership, environmental performances and the political influence on the large of Corporate Social Responsibility disclosure was 24,9 %. While the remaining 75,1% is influenced by other variables.

Keyword: foreign ownership, environmental performances, the effect of politic and corporate social responsibility disclosure


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