Pengaruh Kepemilikan Institusional, Struktur Modal, dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Sub Sektor Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2021–2025

  • Azizah Shabina Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta Pusat
  • Mery Wanialisa Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta Pusat
  • Lely Indriaty Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta Pusat
  • Christiano Lambogia Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta Pusat
  • Shafenti Shafenti Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Persada Indonesia Y.A.I, Jakarta Pusat
Keywords: Institutional Ownership, Capital Structure, Firm Size, Corporate Social Responsibility Disclosure

Abstract

This study aims to examine the effect of institutional ownership, capital structure, and firm size on
corporate social responsibility (CSR) disclosure among chemical sub-sector companies listed on
the Indonesia Stock Exchange during 2021–2025. Using purposive sampling, 9 companies with
45 observations were selected as the sample. Data were analyzed using panel data regression with
Eviews 14, including t-test, F-test, and coefficient of determination. The partial test results show
that institutional ownership and capital structure have a significant positive effect on CSR
disclosure, while firm size has no significant effect. Simultaneously, the three variables significantly
affect CSR disclosure, contributing 61.47%, with the remainder explained by factors outside this
research model.

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Published
2026-11-04
How to Cite
Shabina, A., Wanialisa, M., Indriaty, L., Lambogia, C., & Shafenti, S. (2026). Pengaruh Kepemilikan Institusional, Struktur Modal, dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility pada Perusahaan Sub Sektor Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2021–2025. IKRAITH-EKONOMIKA, 9(3), 699-709. Retrieved from https://journals.upi-yai.ac.id/index.php/IKRAITH-EKONOMIKA/article/view/7957
Issue
Vol. 9 No. 3 (2026): IKRAITH-EKONOMIKA Vol 9 No 3 November 2026
Section
Articles