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Managerial Ownership Analysis, Financial Performance, Profit Management and Military Connection to Corporate Social Responsibility

Authors: Iin Rohmawati; FatchanAchyani;

Managerial Ownership Analysis, Financial Performance, Profit Management and Military Connection to Corporate Social Responsibility

Abstract

{"references": ["Benmelech, E., & Frydman, C. (2014). Military CEO of the Boston University Department of Economics", "Erawati, T., & Sari, LI (2021a). The Influence of Managerial Ownership, Company Size, and Profit Management on Disclosure of Corporate Social Responsibility (CSR). Accurate Scientific Journal of Accounting, 12(1), 48\u201361.", "Erawati, T., & Sari, L. Indah. (2021b). THE EFFECT OF MANAGERIAL OWNERSHIP, COMPANY SIZE, PROFIT MANAGEMENT AND AUDIT COMMITTEE ON CSR DISCLOSURE (Empirical Study of Food and Beverage manufacturing companies listed on the Indonesia Stock Exchange 2015-2019). Journal of Accounting and Tax", "Jonathan, H., & Sinaga, Judith. TG (2022). HARRY JONATHAN. pdf. Indonesian Adventist University Bandung, 6(2), 1136\u20131157.", "Kadek, N., & Sulestiana, D. (2021). Effect of Ownership Structure, Audit Committee, Company Profile, and Activity Ratio on CSR Disclosure. Kharisma Journal, 3(1), 173\u2013184.", "Koloay, N., Montolalu, J., & Mangindaan, J. (2018). The Influence of Financial Performance on Corporate Social Responsibility in Mining Companies Listed on the Indonesia Stock Exchange for the 2015-2016 Period. Journal of Business Administration, 6(002), 28\u201333", "Niyati, W., & Lubis, I. (2019). ANALYSIS OF FINANCIAL PERFORMANCE USING THE ECONOMIC VALUE ADDED (EVA) METHOD AT PT. ADARO ENERGY TBK. PERIOD 2011 \u2013 2017. 10, 26\u201342"]}

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

Keywords

Managerial Ownership, Earnings Management, Corporate Social Responsibility, Military connection, Financial Performance

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This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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