The Impact of Ownership Structure on Corporate Social Responsibility

• Waluyo Waluyo Universitas Mercu Buana

Palabras clave: Corporate governance, Corporate Social Responsibility.

Resumen

The prime objective of the current study is to explore the link
between ownership structure and corporate social responsibility by
using the panel data methodology. Data of 5 years (2012-2016) is
collected from the firm's audited account. The findings of the study
have shown a strong link between ownership structure and audit fee.
In conclusion, the directors’ ownership structure of the organization
may offer ascent to legitimacy gaps. Distinctive shareholders may
request diverse disclosures and the interest is more significant to
outsiders, due to the detachment between of administration and
holders geographically, hold a high extent of shares.