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October 10, 2025International Journal of Application on Economics and Business

The Effect of Institutional Ownership, Foreign Ownership, Leverage and Audit Firm Size on CSR Disclosure

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Authors

IFImanuela Glory Della FebryantiRSRousilita Suhendah

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Overview

Quantitative analysis reveals institutional ownership enhances CSR disclosure, while other factors lack impact.

Key Points

  • Institutional ownership positively influences corporate social responsibility disclosure significantly.
  • Regression results indicated a noteworthy effect from institutional ownership on CSR disclosure metrics.
  • The analysis utilizes secondary data from 138 annual financial reports of companies listed on BEI.
  • While other factors like foreign ownership and financial leverage showed no significant influence, institutional ownership stood out.

Cite This Study

Febryanti et al. (2024) studied this question.

synapsesocial.com/papers/68e865117ef2f04ca37e4f27https://doi.org/10.24912/ijaeb.v2i3.318-330
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Effect of Firm Size, Firm Age, Profitability, and Leverage on Corporate Social Responsibility Disclosure2025
  2. 2The Effect of Corporate Ownership Structure on Corporate Social Responsibility Disclosure Through the Independent Board of Commissioners As a Moderating Variable2025 · 1 citations
  3. 3Factors Affecting Corporate Social Responsibility Disclosure With Company Size As Moderating Variable (A Case Study of Indonesian Company)2025
  4. 4THE EFFECT OF INSTITUTIONAL OWNERSHIP AND MANAGERIAL OWNERSHIP ON CORPORATE SOCIAL RESPONSIBILITY WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE2024
  5. 5The impact of financial factors on the disclosure of corporate social responsibility2024