: 10.56472/25835238/IRJEMS-V3I5P130
Nicolas Bayu Kristiawan. "The Relationship Between Ownership Concentration, Firm Size and Corporate Social Responsibility Disclosure in Indonesian Manufacturing Companies" International Research Journal of Economics and Management Studies, Vol. 3, No. 5, pp. 247-252, 2024.
This study aims to examine the influence of ownership concentration and firm size towards corporate social responsibility disclosure (CSRD). This study uses agency theory and legitimacy theory as a theoretical basis to formulate hypotheses. The sample of this study consisted of 100 Indonesian manufacturing companies in 2013. The data on ownership concentration, firm size, and control variables were gathered from the annual report. The data of CSRD were gathered using the checklist method on the annual reports based on GRI G4. The result of the study shows that ownership concentration has a negative influence towards CSRD and firm size has a positive influence towards CSRD.
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