Open AccessManagerial Ownership, Corporate Social Responsibility Disclosure and Corporate Performance
Author(s) -
Dian Agustia,
Wiwiek Dianawati,
Dwi Indah Rosyidah Ariani
Publication year - 2018
Publication title -
management of sustainable development
Language(s) - English
Resource type - Journals
eISSN - 2247-0220
pISSN - 2066-9380
DOI - 10.2478/msd-2019-0011
Subject(s) - corporate social responsibility , accounting , business , nonprobability sampling , corporate governance , stock exchange , path analysis (statistics) , sample (material) , stakeholder , public relations , finance , economics , management , population , statistics , chemistry , demography , mathematics , chromatography , sociology , political science
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.