Anam, Sahrul (2026) PERUSAHAAN KELUARGA DAN CORPORATE SOCIAL RESPONSBILITY DISCLOSURE. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The purpose of this study is to examine the relationship between family ownership and Corporate Social Responsibility (CSR) disclosure among companies listed on the Indonesia Stock Exchange. This study employs a quantitative research method. The total population comprised 76 companies in the transportation, communications, and utilities sectors, as identified by the researcher. Purposive sampling was the data collection technique used by the researcher to classify sample criteria based on the research needs. Financial reports, annual reports, and sustainability reports served as the researcher’s sources for collecting secondary data. The data analysis methods used in this study included descriptive statistics, Spearman’s correlation test to measure the relationship between variables at various levels, tests of classical assumptions, and panel data regression. The results of the study indicate that family-owned companies have a greater influence on CSR disclosure than non-family-owned companies. The data analysis methods used in this study include descriptive statistics, Spearman’s correlation test to measure the hierarchical relationship between variables, tests of classical assumptions, and panel data regression. These findings indicate that family-owned companies tend to have a long-term perspective on maintaining their legitimacy, image, and reputation, which is reflected in their social and environmental responsibility toward stakeholders. This study also supports the assertion in legitimacy theory that family-owned companies maintain their legitimacy through CSR disclosures.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Sahrul Anam | ||||||||
| Date Deposited: | 06 Jul 2026 03:31 | ||||||||
| Last Modified: | 06 Jul 2026 03:31 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54577 |
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