THE EFFECT OF OWNERSHIP STRUCTURE ON OCCUPATIONAL SAFETY AND HEALTH DISCLOSURES
Article Sidebar
Main Article Content
Abstract
Purpose: This study aims to determine and analyze the effect of ownership structure on occupational safety and health disclosure in mining companies listed on the Indonesia stock exchange in 2020 - 2022 through the perspective of stakeholder theory.
Design/methodology/approach: The research method uses a quantitative approach with secondary data totaling 54 annual reports obtained using purposive sampling technique and data analysis techniques using multiple linear regression.
Findings: This study shows that foreign ownership and managerial ownership have significant positive influence on occupational safety and health disclosure, while institutional ownership has no influence.
Practical implications: The results of this study can be a consideration for the management of the company to design what is the right strategy regarding how the management maximizes the value of the company which will indirectly increase the benefits of managers who are also owners of the company.
Originality/value: This research is able to explain the factors that influence accupational safety and healt disclosure
Paper type: Research paper
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Evangelinos, K. et al. (2018) ‘Occupational health and safety disclosures in sustainability reports: An overview of trends among corporate leaders’, Corporate Social Responsibility and Environmental Management, 25(5), pp. 961–970. Available at: https://doi.org/10.1002/csr.1512.
Fama, E.F. and Jensen, M.C. (1983) SEPARATION OF OWNERSHIP AND CONTROL*. Available at: http://www.journals.uchicago.edu/t-and-c.
Jubaedah, S. and Setiawan, D. (2023) ‘The effect of ownership structure on social and environmental disclosure in Indonesia’, Diponegoro International Journal of Business, 6(1), pp. 24–35. Available at: https://doi.org/10.14710/dijb.6.1.2023.24-35.
Krisnawanto, K. and Solikhah, B. (2019) ‘Accounting Analysis Journal The Determinants of Carbon Emission Disclosure Moderated by Institutional Ownership’, Accounting Analysis Journal, 8(2), pp. 135–142. Available at: https://doi.org/10.15294/aaj.v8i2.32347.
Pramita Sari, A. and Staf Kopertis Wilayah, Msa.X. (2016) Pengaruh Kepemilikan Keluarga dan Kepemilikan Asing terhadap Pengungkapan Corporate Social Responsibilitypada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia.
Rashid, A. (2015) ‘The influence of stakeholder power on corporate social responsibility: Evidence from a relationship-based economy’, Social Responsibility Journal, 11(2), pp. 270–289. Available at: https://doi.org/10.1108/SRJ-09-2013-0109.
Roca, L.C. and Searcy, C. (2012) ‘An analysis of indicators disclosed in corporate sustainability reports’, Journal of Cleaner Production, 20(1), pp. 103–118. Available at: https://doi.org/10.1016/j.jclepro.2011.08.002.
Roman Cahaya, F. (2012) HEALTH AND SAFETY DISCLOSURES IN INDONESIA: A CSR CONVERGENCE STRATEGY.
Sari, widya novita and Rani, P. (2015) ‘392-953-1-PB’, Jurnal Akuntansi dan Keuangan, 4(1).
Sembiring, E.R. (2005) ‘Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosisal Perusahaan’.
Yani, N.P.T.P. and Suputra, I.D.G.D. (2020) ‘Pengaruh Kepemilikan Asing, Kepemilikan Institusional dan Leverage terhadap Pengungkapan Corporate Social Responsibility’, E-Jurnal Akuntansi, 30(5), p. 1196. Available at: https://doi.org/10.24843/eja.2020.v30.i05.p10.
Yuliandari, W.S. and Sekariesta, N. (2023) ‘Pengaruh Gender Diversity, Kepemilikan Asing, dan Slack Resources terhadap Pengungkapan Corporate Social Responsibility: Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021’, Jurnal Akuntansi Manado (JAIM), 4(2).