The Effect of Ownership Structure and Iso 14001 Certification on Corporate Social Responsibility Disclosure with Company Size as A Moderating Variable

This study aims to examine the effect of Ownership Structure and ISO 14001 Certification on Corporate Social Responsibility Disclosure with Company Size as a moderator in consumer goods industrial sector companies listed Indonesia Stock Exchange 2016-2020. The formulation problem this is whether Managerial Ownership, Institutional have an moderates has Responsibility. Samples were taken using purposive sampling method certain criteria, during research period. Based criteria that been determined Data Panel, amount data can be processed 60 data. used quantitative secondary collection techniques documentation literature study. analytical panel regression moderated analysis which Eviews 10. results indicate that: significant negative certification positive size able moderate or strengthen influence REFERENCES  Afifah, N., R., & Immanuela., I. (2021). Influence Size, Board Commissioners Profitability, Leverage Disclosures (Empirical Study Consumer Goods Companies Listed IDX for 2015-2018 Period). Journal Management Research Accounting 9(2), 109-2032.      Ayem, S., To, Nuwa, W. liquidity, leverage sales growth disclosure corporate social responsibility profitability moderating variable. 23(4), 791–803.3.      Bawono, A, K., Haryanto. (2020). Leverage, Operational Coverage (Study Manufacturing BEI 2012-2013).4.      Budisusetyo, H., et al. (2022). Effect Capital Structure, Age Trisakti Accounting, 9(1), 27-40.5.      Dura, J. Economic, Social, Environmental Performance Financial Companies. Indonesian Science Media.6.      Erawati, T., Sari., I., L. (2021) Earnings Disclosure. Scientific 12(1), 48-61.7.      48-61.8.      Global Reporting Initiative. (2013). Sustainability Reporting. https://www.globalreporting.org/information/sustainabilityreporting/Pages/gristan dards. aspx. accessed February 3, 2019.9.      Hayati, M., Performance, Growth Coal Subsector Mining 2014-2019 8(1), 1056–1057.10.   Harry. (2017). Studies Reviewing Various Recent Results Field Finance. Jakarta : Grasindo11.   Hidayat, F. Profitability Finance, 4(10), 4256-4265.12.   Kelore, W., D., Leverange, Determinants Media. 33(01), 28–41.13.   Khoiriyah, Y., Wirawan., S. Good Governance, Growth, 15(1), 103–128.14.   Khudriana, O., Political Visibility 2009-2010. 1-13.15.   Kuhre, E. (2019). Certification. Prenhallindo16.   ]Ningtyas, U., N. Sales Sector IDX. 1-16.17.   Oktariyani, A., Rachmawati., Y. Gender Diversification Indonesia. Management,. 16(1), 1-20.18.   Parwati, Dewi, L., G., K. Diversity, Student, 12(03), 955-967.19.   Prakoso, Fidiana, (2020) Age, Science, 9(11), 1-15.20.   Putri, S, Independent Commissioner, Disclosure.1-17.21.   Rivandi, M. 13(2), 205-220.22.   Rokhman, Share Ownership. 1-1623.   Sari, P., Handini, B., T. Audit Committee 12(2), 102-115.24.   Suteja, Public Bandung: Pasundan University.25.   Syane, Jaeni. CSR Economics Business. 5(2), 327-332.26.   Tarigan, Adisaputra., D. Governance Finance Research, 8(2), 163–170.27.   Yusuf, (2022) Of Sharia Complaince, And Socisl On Business Mediating Role Busniess Growth. Academy Entrepreneurship Journal. 28(1). 1-11. www.idx.co.id