Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol 11, No 1 (2024): March 2024

CEO Education from Reputable University and ESG Disclosure: Evidence from Indonesia

Kukuh Shafira Ulinnuha (Universitas Airlangga)
Iman Harymawan (Universitas Airlangga)
Siti Nur Aini (Universitas Airlangga)



Article Info

Publish Date
15 Feb 2024

Abstract

This study aims to examine the influence of CEO educational background, specifically MBA and engineering degrees gained from reputable universities, on environmental, social, and governance disclosure. The sample used in this study consists of 332 companies out of the total population of 407 listed companies on the Indonesia Stock Exchange that disclosed sustainability reports during the period from 2016 to 2020. The analysis was conducted using multiple linear regression. The findings of this study reveal that CEOs with MBA and engineering degrees gained from reputable universities, based on the QS world university ranking, significantly and positively influence ESG disclosure. This research contributes to the literature on CEO characteristics, particularly their educational background with specific degrees like MBA and engineering, and their impact on ESG disclosure. For policymakers, these findings highlight the importance of considering the educational background of the CEO in the selection and training process, as well as its potential implications for ESG disclosure regulations.

Copyrights © 2024






Journal Info

Abbrev

JDAB

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible ...