Pengaruh Foreign Ownership, Foreign Board Members, Cross-listing dan Internationalization terhadap CSR disclosure pada Perusahaan NonKeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019

Deskripsi

This study examines whether foreign ownership, foreign board members, cross-listing, and internationalization provide enhancement CSR disclosure. The research used 66 non-financial firm listed on Indonesia Stock Exchange for the period 2015-2019. The hypothesis testing using the random effect panel data regression method. The empirical result shows that foreign ownership help companies to raise their CSR disclosure. While, foreign board members, cross-listing, and internationalization have insignificant effect of enhancement CSR disclosureAda Tabel