The Effect of Ownership Structure and Iso 14001 Certification on Corporate Social Responsibility Disclosure with Company Size as A Moderating Variable

Abstract

This study aims to examine the effect of Ownership Structure and ISO 14001 Certification on Corporate Social Responsibility Disclosure with Company Size as a moderator in consumer goods industrial sector companies listed on the Indonesia Stock Exchange 2016-2020. The formulation of the problem in this study is whether Managerial Ownership, Institutional Ownership and ISO 14001 Certification have an effect on Corporate Social Responsibility and whether Company Size moderates Managerial Ownership, Institutional Ownership and ISO 14001 Certification has an effect on Corporate Social Responsibility. Samples were taken using purposive sampling method with certain criteria, during the research period. Based on the criteria that have been determined using the Data Panel, the amount of data that can be processed is 60 data. The method used is quantitative and secondary data. Data collection techniques using documentation techniques and literature study. The analytical method used is panel data regression and moderated regression analysis which is processed using Eviews 10. The results of this study indicate that: Managerial Ownership has a significant negative effect on Corporate Social Responsibility. Institutional Ownership has a significant negative effect on Corporate Social Responsibility. ISO 14001 certification has a significant positive effect on Corporate Social Responsibility. Company size is able to moderate or strengthen the influence of Managerial Ownership on Corporate Social Responsibility. Company size is able to moderate or strengthen the influence of Institutional Ownership on Corporate Social Responsibility. Company size is able to moderate or strengthen the effect of ISO 14001 Certification on Corporate Social Responsibility.