Akuntansi : Jurnal Akuntansi Integratif
Vol. 11 No. 1 (2025): Volume 11 Nomor 1 April 2025

CEO and CSR Reporting: A Bibliometric Analysis

Widoretno, Astrini Aning (Unknown)
Azmiyanti, Rizdina (Unknown)



Article Info

Publish Date
06 May 2025

Abstract

This study aims to examine previous studies related to the relationship between CEO power in the implementation of CSR in a company and explore how the characteristics of CEO power influence CSR, especially in non-financial companies in Indonesia with a period between 2020-2022 after the Covid pandemic -19. The method used in this study is a literature review by analyzing 21 articles that are relevant to the research topic raised. The analysis results stated that several previous studies revealed that CEO power had a negative relationshipwith a company's CSR disclosure level. In addition, CEO duality and CSR disclosure also has a negative relationship, where CEO duality will reduce the CEO's responsibility to stakeholders, which can weaken CSR performance in a company. This analysis explains that the relationship between CEO Power in implementing CSR is limited to manufacturing and mining companies and is rarely discussed regarding non-financial companies.

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Journal Info

Abbrev

JAI

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Financial Accounting Managerial Accounting Sharia Accounting Public Sector Accounting Behavioral Accounting Capital Market and Investment Auditing Taxation Accounting Education Accounting and Managerial Information System Non-Positivism Accounting ...