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All Journal Kinerja Tax & Accounting Review Business Accounting Review Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Indonesian Journal of Sustainability Accounting and Management Asia-Pacific Management and Business Application International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Asian Journal of Community Services (AJCS) International Research Journal of Business Studies
Josua Tarigan
Fakultas Ekonomi, Universitas Kristen Petra Jl. Siwalankerto 121-131, Surabaya 60236
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The effect of internal corporate governance mechanisms toward corporate social responsibility disclosures: evidence found in Indonesia listed mining industry Tarigan, Josua; Antonius, Jacky
APMBA (Asia Pacific Management and Business Application) Vol. 11 No. 3 (2023)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2023.011.03.4

Abstract

This research attempts to scrutinize the impact of managerial ownership, board independence, and female directors on board toward the Corporate Social Disclosure Index (CSID) to observe how a company's internal corporate governance mechanism affects the intensity of CSR disclosure. CSR disclosure is measured by a standardized approach of GRI G4 framework as the reporting standard. CSR Disclosure analysis was undergone on 34 listed mining companies in Indonesia during the observation years of 2016 to 2020. It is found that managerial ownership significantly negatively impacts a firm's sustainability disclosure. In contrast, the remaining variables consisting of board independence and female directors on board have an insignificant effect on a firm's sustainability disclosure, with firm size, firm leverage, and firm profitability acting as the control variables. This study expands previous literature on the CSR disclosure level with only the sole impact of board characteristics by adding another managerial ownership variable besides independent and female board members. Furthermore, the observation period has also been extended from 2016 to 2020 to accommodate the changing of the board members.
Co-Authors Alfonsis Claresta Angeline Harijanto Antonius, Jacky Claresta, Alfonsis Cyndy Fransisca Dautrey, Jean Deborah Christine Widjaja Diah Dharmayanti Diah Dharmayanti Ferdian, Gabriele Nia Foedjiawati Foedjiawati Gabriele Nia Ferdian Hatane Semuel Hatane Semuel Helene Lydia Egaputri Hervindra, Christoforus Hervindra, Christoforus Hervindra, Christoforus Hirawanto, Rafel Romero Intan Saridewi Jacky Antonius Jean Dautrey Jean-Marc Dautrey Jessica Kosasih Kartika Vilanti Lydia Kartika Saputra Rafel Romero Hirawanto Saarce Elsye Hatane Valerie, Veronica Yulius Jogi Christiawan Zanderet’s, Christina