PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP RETURN ON ASSETS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI PERIODE 2014 - 2018

Abstract

Manufacturing industry is one of the mainstay sector in Indonesia. However, in recent years the performance of Indonesia
manufacturing sector is experiencing slowdown. Implementation of Corporate Social Responsibility disclosure, managerial
ownership and institutional ownership will maintain the existence of the manufacturing company as it will impact the
company's productivity so that it will impact the company's performance. This research was conducted to determine the
influence of Corporate Social Responsibility disclosure, managerial ownership and institutional ownership towards Return On
Assets. This research uses a quantitative approach. This research sample amounted to 185 consisting of 37 companies.
Statistical testing using multiple linear regression analyses with a significance rate of 5%. The results of the T Corporate
Social Responsibility test show that T counts 4.444 > T table 1.97316 so that hypotheses 1 is acceptable. Unlike the
managerial holdings that show the value of the Count T-1569 < t table 1.97316 and its institutional ownership with T count-
1.302 < t table 1.97316 so that hypotheses 2 and 3 are rejected. The F test results indicate that the F count 8.335 > F table
2.65 so that the 4 hypothesis was received.