PENGARUH STRUKTUR KEPEMILIKAN DAN POLITICAL VISIBILITY TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT
This research aims to examine the effect of managerial ownership measured by comparing the number of managerial shares by the number of outstanding shares the company, institutional ownership measured by comparing the number of institutional shares by the number of outstanding shares the company, fo...
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2022-12-28.
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| 520 | |a This research aims to examine the effect of managerial ownership measured by comparing the number of managerial shares by the number of outstanding shares the company, institutional ownership measured by comparing the number of institutional shares by the number of outstanding shares the company, foreign ownership is measured by comparing the number of foreign shares by the number of outstanding shares the company, and political visibility was proxied with dummy between high profile and low profile companies on sustainability report disclosure. This study used purposive sampling method, leaving 62 companies that match the criteria. The analytical method used is multiple linear regression analysis. The results showed that managerial ownership, institutional ownership, foreign ownership, and political visibility had no effect on sustainability report disclosure. | ||
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