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Managerial Ownership, Corporate Social Responsibility Disclosure and Corporate Performance

Author

Listed:
  • Agustia Dian
  • Dianawati Wiwiek
  • Indah Dwi R. A.

    (Faculty of Economic and Business, Universitas Airlangga,Airlangga, Indonesia)

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.

Suggested Citation

  • Agustia Dian & Dianawati Wiwiek & Indah Dwi R. A., 2018. "Managerial Ownership, Corporate Social Responsibility Disclosure and Corporate Performance," Management of Sustainable Development, Sciendo, vol. 10(2), pages 67-71, December.
    • Handle: RePEc:vrs:msudev:v:10:y:2018:i:2:p:67-71:n:11
    DOI: 10.2478/msd-2019-0011
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    Cited by:

    1. Ladini, Mark Juliana & Associate Professor ORBUNDE, Bemshima & Dr. Daniel Emmanuel Kayode, 2024. "Effect of Board Size and Board Meeting Frequency on Environmental Disclosure of Listed Manufacturing Firms in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(1), pages 236-254, January.
    2. Hanen Ben Fatma & Jamel Chouaibi, 2021. "Corporate governance and CSR disclosure: evidence from European financial institutions," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 346-361, December.

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