Board characteristics, state ownership, and corporate social responsibility: Evidence from Indonesian Islamic banks
AbstractThis study examines the effect of the characteristics of the board of directors (BOD), the characteristics of the sharia supervisory board (SSB), and state ownership on CSR disclosure (CSRD) of Islamic commercial banks (ICBs) in Indonesia for the 2008–2021 period. The estimation results for...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2023-10-01
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| Series: | Cogent Economics & Finance |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23322039.2023.2266323 |
| _version_ | 1797661196455772160 |
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| author | Muhamad Umar Mai Sudradjat Etti Ernita Sembiring |
| author_facet | Muhamad Umar Mai Sudradjat Etti Ernita Sembiring |
| author_sort | Muhamad Umar Mai |
| collection | DOAJ |
| description | AbstractThis study examines the effect of the characteristics of the board of directors (BOD), the characteristics of the sharia supervisory board (SSB), and state ownership on CSR disclosure (CSRD) of Islamic commercial banks (ICBs) in Indonesia for the 2008–2021 period. The estimation results for the Generalized Least Squares model show that the presence of women in the BOD and SSB as well as the frequency of the two boards’ meetings play an important role in increasing CSRD. In addition, the interaction variables between age and tenure of the chairman of the SSB and state ownership have a positive effect on CSRD. This study contributes to the development of the corporate governance and Islamic corporate governance literature. In addition, it provides insight for practitioners regarding the main factors that influence the CSRD of ICBs in Indonesia. |
| first_indexed | 2024-03-11T18:41:50Z |
| format | Article |
| id | doaj.art-8e134deab377468b859642560938a884 |
| institution | Directory Open Access Journal |
| issn | 2332-2039 |
| language | English |
| last_indexed | 2024-03-11T18:41:50Z |
| publishDate | 2023-10-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Economics & Finance |
| spelling | doaj.art-8e134deab377468b859642560938a8842023-10-12T12:26:34ZengTaylor & Francis GroupCogent Economics & Finance2332-20392023-10-0111210.1080/23322039.2023.2266323Board characteristics, state ownership, and corporate social responsibility: Evidence from Indonesian Islamic banksMuhamad Umar Mai0Sudradjat1Etti Ernita Sembiring2Accounting, Politeknik Negeri Bandung, Bandung, IndonesiaAccounting, Politeknik Negeri Bandung, Bandung, IndonesiaAccounting, Politeknik Negeri Bandung, Bandung, IndonesiaAbstractThis study examines the effect of the characteristics of the board of directors (BOD), the characteristics of the sharia supervisory board (SSB), and state ownership on CSR disclosure (CSRD) of Islamic commercial banks (ICBs) in Indonesia for the 2008–2021 period. The estimation results for the Generalized Least Squares model show that the presence of women in the BOD and SSB as well as the frequency of the two boards’ meetings play an important role in increasing CSRD. In addition, the interaction variables between age and tenure of the chairman of the SSB and state ownership have a positive effect on CSRD. This study contributes to the development of the corporate governance and Islamic corporate governance literature. In addition, it provides insight for practitioners regarding the main factors that influence the CSRD of ICBs in Indonesia.https://www.tandfonline.com/doi/10.1080/23322039.2023.2266323board characteristicsstate ownershipIndonesian Islamic bank’s CSR disclosure performance |
| spellingShingle | Muhamad Umar Mai Sudradjat Etti Ernita Sembiring Board characteristics, state ownership, and corporate social responsibility: Evidence from Indonesian Islamic banks Cogent Economics & Finance board characteristics state ownership Indonesian Islamic bank’s CSR disclosure performance |
| title | Board characteristics, state ownership, and corporate social responsibility: Evidence from Indonesian Islamic banks |
| title_full | Board characteristics, state ownership, and corporate social responsibility: Evidence from Indonesian Islamic banks |
| title_fullStr | Board characteristics, state ownership, and corporate social responsibility: Evidence from Indonesian Islamic banks |
| title_full_unstemmed | Board characteristics, state ownership, and corporate social responsibility: Evidence from Indonesian Islamic banks |
| title_short | Board characteristics, state ownership, and corporate social responsibility: Evidence from Indonesian Islamic banks |
| title_sort | board characteristics state ownership and corporate social responsibility evidence from indonesian islamic banks |
| topic | board characteristics state ownership Indonesian Islamic bank’s CSR disclosure performance |
| url | https://www.tandfonline.com/doi/10.1080/23322039.2023.2266323 |
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