THE EFFECT OF OWNERSHIP STRUCTURE ON OCCUPATIONAL SAFETY AND HEALTH DISCLOSURES
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 meth...
Saved in:
| _version_ | 1850056056299847680 |
|---|---|
| author | Muhammad Agiansyah Fathurohman Sekar Ayu Dimas Savitri Siti Jubaedah |
| author_facet | Muhammad Agiansyah Fathurohman Sekar Ayu Dimas Savitri Siti Jubaedah |
| author_sort | Muhammad Agiansyah Fathurohman |
| collection | DOAJ |
| description |
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
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| format | Article |
| id | doaj-art-78f4eb9a6cf14cd0a394e65ae64ae7da |
| institution | DOAJ |
| issn | 2597-4750 2597-4785 |
| language | English |
| publishDate | 2024-11-01 |
| publisher | LPPM of Narotama University Surabaya |
| record_format | Article |
| series | IJEBD (International Journal of Entrepreneurship and Business Development) |
| spelling | doaj-art-78f4eb9a6cf14cd0a394e65ae64ae7da2025-08-20T02:51:47ZengLPPM of Narotama University SurabayaIJEBD (International Journal of Entrepreneurship and Business Development)2597-47502597-47852024-11-017610.29138/ijebd.v7i6.2904THE EFFECT OF OWNERSHIP STRUCTURE ON OCCUPATIONAL SAFETY AND HEALTH DISCLOSURESMuhammad Agiansyah Fathurohman0Sekar Ayu Dimas Savitri1Siti Jubaedah2Universitas Swadaya Gunung JatiUniversitas Swadaya Gunung JatiUniversitas Swadaya Gunung Jati 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 https://jurnal.narotama.ac.id/index.php/link/article/view/1692%0Ahttps:/jurnal.narotama.ac.id/index.php/link/article/download/1692/1161/index.php/tsl/index.php/njts/index.php/maju/index.php/maju/index.php/ijebd/article/view/2612/index.php/jap/index.php/ijeeit/index.php/mgs/index.php/mgs/index.php/ijebd/index.php/scj/public/journals/10/journalThumbnail_en_US.jpg/index.php/index/public/journals/10/journalThumbnail_en_US.jpg/public/journals/26/journalThumbnail_en_US.jpg/public/journals/3/journalThumbnail_en_US.jpg/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/templates/images/ojs_brand.png/templates/images/ojs_brand.png/templates/images/ojs_brand.png/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/templates/images/ojs_brand.png/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/index.php/ijebd/article/view/2699/index.php/njts/index.php/narodroid/index.php/hukumbisnis/index.php/ijeeit/index.php/paudmotoric/index.php/index/index.php/ijebd/article/view/2904Ownership structure, occupational safety and health disclosure |
| spellingShingle | Muhammad Agiansyah Fathurohman Sekar Ayu Dimas Savitri Siti Jubaedah THE EFFECT OF OWNERSHIP STRUCTURE ON OCCUPATIONAL SAFETY AND HEALTH DISCLOSURES IJEBD (International Journal of Entrepreneurship and Business Development) Ownership structure, occupational safety and health disclosure |
| title | THE EFFECT OF OWNERSHIP STRUCTURE ON OCCUPATIONAL SAFETY AND HEALTH DISCLOSURES |
| title_full | THE EFFECT OF OWNERSHIP STRUCTURE ON OCCUPATIONAL SAFETY AND HEALTH DISCLOSURES |
| title_fullStr | THE EFFECT OF OWNERSHIP STRUCTURE ON OCCUPATIONAL SAFETY AND HEALTH DISCLOSURES |
| title_full_unstemmed | THE EFFECT OF OWNERSHIP STRUCTURE ON OCCUPATIONAL SAFETY AND HEALTH DISCLOSURES |
| title_short | THE EFFECT OF OWNERSHIP STRUCTURE ON OCCUPATIONAL SAFETY AND HEALTH DISCLOSURES |
| title_sort | effect of ownership structure on occupational safety and health disclosures |
| topic | Ownership structure, occupational safety and health disclosure |
| url | https://jurnal.narotama.ac.id/index.php/link/article/view/1692%0Ahttps:/jurnal.narotama.ac.id/index.php/link/article/download/1692/1161/index.php/tsl/index.php/njts/index.php/maju/index.php/maju/index.php/ijebd/article/view/2612/index.php/jap/index.php/ijeeit/index.php/mgs/index.php/mgs/index.php/ijebd/index.php/scj/public/journals/10/journalThumbnail_en_US.jpg/index.php/index/public/journals/10/journalThumbnail_en_US.jpg/public/journals/26/journalThumbnail_en_US.jpg/public/journals/3/journalThumbnail_en_US.jpg/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/templates/images/ojs_brand.png/templates/images/ojs_brand.png/templates/images/ojs_brand.png/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/templates/images/ojs_brand.png/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/public/site/pageHeaderTitleImage_en_US.jpg/templates/images/ojs_brand.png/public/site/pageHeaderTitleImage_en_US.jpg/index.php/ijebd/article/view/2699/index.php/njts/index.php/narodroid/index.php/hukumbisnis/index.php/ijeeit/index.php/paudmotoric/index.php/index/index.php/ijebd/article/view/2904 |
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