THE ANALYSIS OF STRUCTURE OWNERSHIP EFFECT AND THE CHARACTERISTICS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE IN THE MINING STOCK EXCHANGE LISTED IN INDONESIA

Anitah Anitah

Abstract


The
purpose of this research was to determine how the image of
social responsibility disclosure in the mining of company in
Indonesia and to determine the eect of rm characteris-
tics and the ownership structure on the disclosure of social
responsibility of mining companies listed on the Indonesia
Stock Exchange. The sample used in this study as many
as 11 mining companies. Analysis tool used is the classi-
cal assumption test, multiple linear regression include the
t test, F test, and coecient of determination. The results
show that the disclosure of social responsibility of mining
companies are still low. Characteristics of enterprise (com-
pany size and protability) and ownership structure (foreign
ownership and management ownership) simultaneously af-
fect the disclosure of corporate social responsibility of min-
ing, while the partial there are only two independent vari-
ables that aect the disclosure of corporate social responsi-
bility of mining companies and the size foreign ownership,
while protability, management and ownership has no ef-
fect on the disclosure of social responsibility.

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