Managerial Ownership, Corporate Social Responsibility Disclosure and Corporate Performance

Agustia Dian (), Dianawati Wiwiek and Indah Dwi R. A.
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Indah Dwi R. A.: Faculty of Economic and Business, Universitas Airlangga,Airlangga, Indonesia

Management of Sustainable Development, 2018, vol. 10, issue 2, 67-71

Abstract: The main objective of this study is to prove empirically the impact of good corporate governance on corporate performance with corporate social responsibility disclosure as an intervening variable on manufacturing companies listed on the Indonesia Stock Exchange (ISX) of the 2013-2015. The sample chosen used purposive sampling method and 56 companies were obtained. The path analysis method was used as the analysis technique which was solved by gradual regression analysis, with a significant value of 5%. The results of this study show that (1) managerial ownership effected on corporate social responsibility disclosure. (2). Corporate social responsibility disclosure has an effect on corporate performance. (3) Managerial ownership does not affect corporate performance, and (4) corporate social responsibility disclosure mediates the impacts of managerial ownership against corporate performance.

Keywords: managerial ownership; corporate social responsibility disclosure; corporate performance (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:msudev:v:10:y:2018:i:2:p:67-71:n:11

DOI: 10.2478/msd-2019-0011

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