Camelia Azzahra Putri, . (2025) PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN DAN PENGHARGAAN KEBERLANJUTAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This study aims to analyze the effect of corporate ownership structure and sustainability awards on Corporate Social Responsibility (CSR) disclosure, as well as to examine the role of company size as a moderating variable. This quantitative study uses 136 observations of companies participating in the Asia Sustainability Reporting Rating (ASRRAT) for the 2022–2024 period, selected through purposive sampling. The data were analyzed using Random Effects panel regression. The results show that sustainability awards have a positive effect on CSR disclosure, while institutional ownership and managerial ownership have no significant effect. Other findings indicate that company size negatively moderates the relationship between sustainability awards and CSR disclosure, but does not moderate the relationship between ownership structure and CSR disclosure. This study has several limitations, including a short observation period, CSR measurement based on a checklist that does not capture narrative quality, low variation in managerial ownership, and a sample limited to ASRRAT participating companies. These limitations open opportunities for further research to expand the time frame, sample, and CSR measurement indicators.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112054] [Pembimbing: Andy Setiawan] [Ketua Penguji: Praptiningsih] [Penguji 1: Rahmasari Fahria] |
| Uncontrolled Keywords: | CSR Disclosure, Institutional Ownership, Managerial Ownership, Sustainability Awards, and Company Size |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | CAMELIA AZZAHRA PUTRI |
| Date Deposited: | 07 Apr 2026 03:21 |
| Last Modified: | 07 Apr 2026 03:21 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41473 |
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