PENGARUH STRUKTUR KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN ASING TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Studi Empiris Pada Perusahaan yang Terdaftar di BEI tahun 2017)

This study aims to determine the effect of institutional ownership structure, managerial ownership and foreign ownership on disclosure of corporate social responsibility. The data sources in this study were obtained from the financial statements and sustainability reports of companies listed on the Indonesian Stock Exchange in 2017 which were published or published on each company's website and www.idx.co.id. The technique of data collection is done by documentation. And data analysis techniques use the classic assumption test before testing the hypothesis. The results of the study concluded that institutional ownership and managerial ownership did not affect the disclosure of corporate social responsibility, while foreign ownership negatively affected the disclosure of corporate social responsibility