The Effect of Family Ownership and Managerial Ownership on Company Performance Through Social Corporate Responsibility Disclosure in Manufacturing Companies Listed on the Indonesia Stock Exchange

Muchtar Lutfi; Icha Mustamin; Saddiya Hamris; Aprisda Kemala Bhayangkar

doi:10.55927/fjsr.v4i7.453

Authors

Muchtar Lutfi Politeknik Indonesia
Icha Mustamin Politeknik Indonesia
Saddiya Hamris Politeknik Indonesia
Aprisda Kemala Bhayangkar Politeknik Indonesia

DOI:

https://doi.org/10.55927/fjsr.v4i7.453

Keywords:

Long Term Debt to Asset Ratio, Debt to Equity Ratio and Gross Profit Margin and Corporate Income Tax Payable

Abstract

This study examines the effect of family ownership and managerial ownership on company performance through CSR disclosure in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the period 2020–2023. The research was conducted over two months, from March to April 2025, using secondary data from financial statements accessed through www.idx.co.id. The research results show that: (1) Family Ownership has a positive and significant effect on Company Performance; (2) Managerial Ownership has a positive effect but is not significant on Company Performance; (3) CSR has a positive and significant impact on Company Performance; (4) Family Ownership significantly influences CSR; (5) Managerial Ownership does not significantly influence CSR; (6) Family Ownership significantly influences Company Performance through CSR; and (7) Managerial Ownership has no significant effect on Company Performance through CSR

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