摘要：This research is aimed to investigate the influence managerial ownership, institutional ownership, and foreign ownership on corporate social responsibility disclosure. This research used Corporate Social Responsibility Index (CSRI) as a measure of CSR disclosure, based on indicators from Bapepam regulation. The samples of this research are 56 manufacture firms listed in Indonesian Stock Exchange (IDX) at 2008. Test results show that managerial and institutional ownership do not have significant effect on CSR Disclosure, but foreign ownership have significant effect on CSR Disclosure. This indicated that foreign ownership structure in this study have concern with CSR disclosure to make investment decision.
关键词：corporate social responsibility; foreign ownership; institusional ownership; managerial ownership
