Published March 3, 2023 | Version https://www.theijbmt.com/archive/0949/2102862385.pdf
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Managerial Ownership Analysis, Financial Performance, Profit Management and Military Connection to Corporate Social Responsibility

Authors/Creators

  • 1. Faculty of Economics and Business, UniversityMuhammadiyah of Surakarta, Indonesia
  • 2. Faculty of Economics and Business, University Muhammadiyah of Surakarta, Indonesia

Description

This study aims to analyze the effect of Managerial Ownership, Financial Performance, Profit Management, and Military Connection on Corporate Social Responsibility in mining companies listed on the Indonesia Stock Exchange. This study uses secondary data obtained from annual reports of mining companies. This research is a quantitative study with multiple linear regression analysis techniques using SPSS V25 software. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique in this study used a purposive sampling method and obtained 49 mining companies that met the criteria with 122 data that were used as samples in the study. The results of the study show that financial performance and earnings management have no effect on corporate social responsibility. Meanwhile, managerial ownership and military connection affect corporate social responsibility

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References

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