CSR Web Reporting: A New Communication Technology Tool For Corporate Reporting And Its Relation With Ownership Structure

摘要

This study aims to highlight the new practice of corporate reporting in utilizing the information and communication technology nowadays. Further, The empirical test was conducted to examine and observe the influence of Ownership Structure on the practice of CSR disclosure. Regression analysis was conducted on 72 manufacturing companies in 2016 in Indonesia to determine the impact of the ownership structure. This study uses the help of NVIVO 11 to measure the Disclosure Coverage of CSR Practices on the company's websites through NCapture. The result of the observation, found that the Ownership Structure consisting of the composition of foreign ownership and government ownership positively influenced the practice of CSR disclosure on the company's websites whereas the Family ownership had a negative effect.