Kepemilikan Publik, Ukuran Perusahaan, Pengungkapan CSR: Peran Moderasi Political Connection

  • Fachrul A Siregar Universitas Battuta
Keywords: Public Ownership, Company Size, CSR Disclosure, Political Connection

Abstract

This research aims to examine the influence of public ownership and company size on Corporate Social Responsibility (CSR) disclosure, as well as the role of political connections as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. Using quantitative methods, this research collected data from annual reports and sustainability reports published by 10 selected companies for three years. The analysis was carried out using multiple regression to assess the direct influence of independent variables on CSR disclosure, as well as Moderated Regression Analysis (MRA) to test the moderating effect of political connections. The research results show that public ownership has a positive influence on CSR disclosure, while company size does not show a significant influence. Political connections strengthen the effect of public ownership on CSR disclosure, but this moderating effect is weaker on the relationship between company size and CSR disclosure. These findings indicate that political connections can help companies to be more proactive in CSR disclosure, especially for companies that have high public ownership. This research suggests the importance of considering the role of political connections in increasing transparency and corporate social responsibility

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Published
2024-11-23
How to Cite
Siregar, F. (2024). Kepemilikan Publik, Ukuran Perusahaan, Pengungkapan CSR: Peran Moderasi Political Connection. VALUE, 5(2), 100-116. https://doi.org/10.36490/value.v5i2.1420