The influence of ownership structure and social media exposure on corporate social responsibility (CSR) disclosure
Jeanni Otyne D. S.; Alfira Sofia · 2026 · Jurnal Akademi Akuntansi
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The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract
Purpose: This study aims to examine effect of ownership structure and social media exposure on Corporate Social Responsibility disclosure. Methodology/approach: Using purposive sampling, nine personal care companies listed on the Indonesia Stock Exchange (IDX) were selected over a three-year period, yielding 27 firm-year observations. Secondary data were sourced from annual reports, company official websites, and Instagram accounts. Data analysis employed descriptive statistics, classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), and multiple lin
Abstract by Jeanni Otyne D. S.; Alfira Sofia, Jurnal Akademi Akuntansi (2026) — licensed CC BY 4.0.
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Metadata source: DOAJ · DOI 10.22219/jaa.v9i2.44829