Pengaruh Struktur Kepemilikan Dan Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia (BEI) Selama Periode 2015-2017)

This study aims to analyze the influence of ownership structure and company characteristics on disclosure of Corporate Social Responsibility. There are six variables in this study which allegedly influence disclosure of Corporate Social Responsibility. This research consists of managerial ownership, institutional ownership, company size, company growth, company age and profitability. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sampling technique used in this study was purposive sampling. The number of samples used in this study were 87 data. In this study the hypothesis was tested using multiple linear regression. The results showed that institutional ownership and company size influenced the disclosure of Corporate Social Responsibility, while managerial ownership, company growth, company age and profitability did not affect the disclosure of Corporate Social Responsibility. Keywords: managerial ownership, institutional ownership, company size, company growth, company age, profitability and CSR disclosure