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All Journal Jurnal Mirai Management Hasanuddin Economics and Business Review Journal on Education Jurnal Aplikasi Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic Accounting and Finance Research Jurnal Pengabdian kepada Masyarakat Nusantara Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan (JAK) Accounting and Finance Studies Journal of Accounting and Digital Finance PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS PERADABAN JOURNAL of ECONOMIC and BUSINESS Dharma: Jurnal Pengabdian Masyarakat Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Masyarakat Madani Indonesia
Fuadi, Fauzan
Department Of Accounting, Faculty Of Social And Business, Universitas Aisyah Pringsewu, Pringsewu
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Journal : Hasanuddin Economics and Business Review

 1 
The Role of CEO Characteristics in Enhancing Carbon Emission Disclosure: Evidence from Indonesia Fuadi, Fauzan; Rubihani, Dian; Puspitasari, Selly; Sinatria, Naufal; Pasangka, Praja Habib
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5606

Abstract

This study aims to investigate the influence of CEO characteristics, namely gender, age, and education level, on the disclosure of carbon emissions in manufacturing companies listed on the Indonesia Stock Exchange. Data analysis was conducted through three main stages: classical assumption testing, descriptive statistics, and application of multiple linear regression. This data testing utilized the STATA 14.0 statistical tool to evaluate the influence of CEO characteristics on carbon emissions disclosure. This study's results show that female CEOs, older CEO age, and higher CEO education levels significantly increase corporate carbon emissions disclosure. Female CEOs tend to be more concerned about environmental welfare, while older and highly educated CEOs are more understanding and committed to transparency and corporate social responsibility. This study provides practical implications for companies considering executive characteristics to improve their social performance. In addition, the results also emphasize the importance of gender diversity and investment in education to improve carbon emissions disclosure practices.
The Influence of Managerial and Family Ownership on Corporate Social Responsibility: Evidence from Indonesia Inayah, Rhala Fitria; Fuadi, Fauzan
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.6043

Abstract

This study aims to examine the impact of managerial ownership and family ownership on Corporate Social Responsibility (CSR) disclosure in companies listed in the LQ45 Index on the Indonesia Stock Exchange during the 2019-2022 period. This study employs a quantitative approach and uses secondary data from annual financial and sustainability reports. Data analysis was carried out using multiple linear regression analysis, and testing was carried out using STATA 14.0 statistical tools to test the effect of managerial ownership and family ownership on corporate social responsibility (CSR) disclosure. The results of this study show that managerial ownership has a negative effect on CSR disclosure, which suggests that higher managerial ownership correlates with less transparency in CSR reporting. In contrast, the results of this study show that family ownership does not significantly affect CSR disclosure, which indicates that family-controlled companies do not necessarily exhibit better CSR reporting practices. This study provides practical implications for policymakers and corporate stakeholders by emphasising the need for a regulatory framework that encourages transparent and fair CSR disclosure.
The Role of CEO Characteristics in Enhancing Carbon Emission Disclosure: Evidence from Indonesia Fuadi, Fauzan; Rubihani, Dian; Puspitasari, Selly; Sinatria, Naufal; Pasangka, Praja Habib
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5606

Abstract

This study aims to investigate the influence of CEO characteristics, namely gender, age, and education level, on the disclosure of carbon emissions in manufacturing companies listed on the Indonesia Stock Exchange. Data analysis was conducted through three main stages: classical assumption testing, descriptive statistics, and application of multiple linear regression. This data testing utilized the STATA 14.0 statistical tool to evaluate the influence of CEO characteristics on carbon emissions disclosure. This study's results show that female CEOs, older CEO age, and higher CEO education levels significantly increase corporate carbon emissions disclosure. Female CEOs tend to be more concerned about environmental welfare, while older and highly educated CEOs are more understanding and committed to transparency and corporate social responsibility. This study provides practical implications for companies considering executive characteristics to improve their social performance. In addition, the results also emphasize the importance of gender diversity and investment in education to improve carbon emissions disclosure practices.
The Influence of Managerial and Family Ownership on Corporate Social Responsibility: Evidence from Indonesia Inayah, Rhala Fitria; Fuadi, Fauzan
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 3, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i3.6043

Abstract

This study aims to examine the impact of managerial ownership and family ownership on Corporate Social Responsibility (CSR) disclosure in companies listed in the LQ45 Index on the Indonesia Stock Exchange during the 2019-2022 period. This study employs a quantitative approach and uses secondary data from annual financial and sustainability reports. Data analysis was carried out using multiple linear regression analysis, and testing was carried out using STATA 14.0 statistical tools to test the effect of managerial ownership and family ownership on corporate social responsibility (CSR) disclosure. The results of this study show that managerial ownership has a negative effect on CSR disclosure, which suggests that higher managerial ownership correlates with less transparency in CSR reporting. In contrast, the results of this study show that family ownership does not significantly affect CSR disclosure, which indicates that family-controlled companies do not necessarily exhibit better CSR reporting practices. This study provides practical implications for policymakers and corporate stakeholders by emphasising the need for a regulatory framework that encourages transparent and fair CSR disclosure.
Co-Authors Abdiyan, Chaerul Dillah Abdul Fanni, Aulizza Alia Damaiyanti Andi Mulyono Ardiyansah, Muhammad Ariyanti, Okta Nuria Aziz, (Rizqi Abdul Fadhilah, Husein Fertha, Fitria Firmansyah, Habib Fitria Fertha Agustina Ikhfani, Femas Khairul Inayah, Rhala Fitria Kauno, Pangestu Lathief Syaifussalam, Muhammad Lestari, Sastri Ayu Meilia Wigati Muhammad Lathief Syaifussalam Muhammad Lathief Syaifussalam Mulyono, Andi Mustika Ratu, Dewi Naufal Sinatria Nurlaily, Liafatra Pasangka, Praja Habib Pratiwi, Ratih Tiyas Putri, Leoni Frissillia Raidah Hanifah Raidah Hanifah Ratih Tiyas Pratiwi Riska Agi Sawirti Rubihani, Dian Sawirti, Riska Agi Sawitri, Riska Agi Selly Puspita Sari Siti Maimunah Sunarmi Sunarmi Sunarmi Syriac Nellikunnel Devasia Wafa Zahiroh, Nadiyah Wigati, Meilia Wilantika, Rima Yolanda, Okta