The effect of internal corporate governance mechanisms toward corporate social responsibility disclosures: evidence found in Indonesia listed mining industry
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 disclosu...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2023-04-01
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| Series: | APMBA (Asia Pacific Management and Business Application) |
| Subjects: | |
| Online Access: | https://apmba.ub.ac.id/index.php/apmba/article/view/621 |
| _version_ | 1827939019716034560 |
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| author | Josua Tarigan Jacky Antonius |
| author_facet | Josua Tarigan Jacky Antonius |
| author_sort | Josua Tarigan |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-13T08:46:16Z |
| format | Article |
| id | doaj.art-965bba61deb94145a1a1d177f11d0ab6 |
| institution | Directory Open Access Journal |
| issn | 2252-8997 |
| language | English |
| last_indexed | 2024-03-13T08:46:16Z |
| publishDate | 2023-04-01 |
| publisher | University of Brawijaya |
| record_format | Article |
| series | APMBA (Asia Pacific Management and Business Application) |
| spelling | doaj.art-965bba61deb94145a1a1d177f11d0ab62023-05-30T01:46:58ZengUniversity of BrawijayaAPMBA (Asia Pacific Management and Business Application)2252-89972023-04-0111330332210.21776/ub.apmba.2023.011.03.4297The effect of internal corporate governance mechanisms toward corporate social responsibility disclosures: evidence found in Indonesia listed mining industryJosua Tarigan0Jacky Antonius1Petra Christian UniversityPetra Christian UniversityThis 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.https://apmba.ub.ac.id/index.php/apmba/article/view/621managerial ownership, board independence, female directors on board, corporate social responsibility disclosure |
| spellingShingle | Josua Tarigan Jacky Antonius The effect of internal corporate governance mechanisms toward corporate social responsibility disclosures: evidence found in Indonesia listed mining industry APMBA (Asia Pacific Management and Business Application) managerial ownership, board independence, female directors on board, corporate social responsibility disclosure |
| title | The effect of internal corporate governance mechanisms toward corporate social responsibility disclosures: evidence found in Indonesia listed mining industry |
| title_full | The effect of internal corporate governance mechanisms toward corporate social responsibility disclosures: evidence found in Indonesia listed mining industry |
| title_fullStr | The effect of internal corporate governance mechanisms toward corporate social responsibility disclosures: evidence found in Indonesia listed mining industry |
| title_full_unstemmed | The effect of internal corporate governance mechanisms toward corporate social responsibility disclosures: evidence found in Indonesia listed mining industry |
| title_short | The effect of internal corporate governance mechanisms toward corporate social responsibility disclosures: evidence found in Indonesia listed mining industry |
| title_sort | effect of internal corporate governance mechanisms toward corporate social responsibility disclosures evidence found in indonesia listed mining industry |
| topic | managerial ownership, board independence, female directors on board, corporate social responsibility disclosure |
| url | https://apmba.ub.ac.id/index.php/apmba/article/view/621 |
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