CEOs Accounting Background and ESG Disclosure: Empirical Evidence of Indonesian Listed Companies
The main objective of this study is to provide empirical evidence that educational background and accounting experience of CEOs have a relationship with environmental, social, and governance (ESG) disclosure. Data was gathered from all listed companies on the Indonesia Stock Exchange from 2010 to 20...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universitas Syiah Kuala
2023-02-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://jurnal.usk.ac.id/JDAB/article/view/28558 |
| _version_ | 1797835556101554176 |
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| author | Muhammad Sabrian Oehoedoe Adib Minanurohman Nurul Fitriani |
| author_facet | Muhammad Sabrian Oehoedoe Adib Minanurohman Nurul Fitriani |
| author_sort | Muhammad Sabrian Oehoedoe |
| collection | DOAJ |
| description | The main objective of this study is to provide empirical evidence that educational background and accounting experience of CEOs have a relationship with environmental, social, and governance (ESG) disclosure. Data was gathered from all listed companies on the Indonesia Stock Exchange from 2010 to 2020. 533 firms that published sustainability reports were selected as the sample for the research. The results indicate that CEOs with an educational background in accounting and work experience in accounting field, especially those who have worked at BIG4 accounting firms, have a significantly positive relationship with ESG disclosure. This means that CEOs who are well-versed in accounting are more sensitive to environmental issues and therefore, more likely to disclose more information about ESG. The findings suggest that CEOs with an accounting background are more environmentally conscious and can play a crucial role in expanding ESG disclosure. |
| first_indexed | 2024-04-09T14:54:27Z |
| format | Article |
| id | doaj.art-9b9518c7d8ba421d84b997e49a5aa65c |
| institution | Directory Open Access Journal |
| issn | 2355-9462 2528-1143 |
| language | English |
| last_indexed | 2024-04-09T14:54:27Z |
| publishDate | 2023-02-01 |
| publisher | Universitas Syiah Kuala |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi dan Bisnis |
| spelling | doaj.art-9b9518c7d8ba421d84b997e49a5aa65c2023-05-02T07:50:38ZengUniversitas Syiah KualaJurnal Dinamika Akuntansi dan Bisnis2355-94622528-11432023-02-01101819810.24815/jdab.v10i1.2855815623CEOs Accounting Background and ESG Disclosure: Empirical Evidence of Indonesian Listed CompaniesMuhammad Sabrian Oehoedoe0Adib Minanurohman1Nurul Fitriani2Universitas AirlanggaUniversitas AirlanggaUniversitas AirlanggaThe main objective of this study is to provide empirical evidence that educational background and accounting experience of CEOs have a relationship with environmental, social, and governance (ESG) disclosure. Data was gathered from all listed companies on the Indonesia Stock Exchange from 2010 to 2020. 533 firms that published sustainability reports were selected as the sample for the research. The results indicate that CEOs with an educational background in accounting and work experience in accounting field, especially those who have worked at BIG4 accounting firms, have a significantly positive relationship with ESG disclosure. This means that CEOs who are well-versed in accounting are more sensitive to environmental issues and therefore, more likely to disclose more information about ESG. The findings suggest that CEOs with an accounting background are more environmentally conscious and can play a crucial role in expanding ESG disclosure.https://jurnal.usk.ac.id/JDAB/article/view/28558accounting backgroundbig 4ceo backgroundcorporate sustainabilityesg disclosure |
| spellingShingle | Muhammad Sabrian Oehoedoe Adib Minanurohman Nurul Fitriani CEOs Accounting Background and ESG Disclosure: Empirical Evidence of Indonesian Listed Companies Jurnal Dinamika Akuntansi dan Bisnis accounting background big 4 ceo background corporate sustainability esg disclosure |
| title | CEOs Accounting Background and ESG Disclosure: Empirical Evidence of Indonesian Listed Companies |
| title_full | CEOs Accounting Background and ESG Disclosure: Empirical Evidence of Indonesian Listed Companies |
| title_fullStr | CEOs Accounting Background and ESG Disclosure: Empirical Evidence of Indonesian Listed Companies |
| title_full_unstemmed | CEOs Accounting Background and ESG Disclosure: Empirical Evidence of Indonesian Listed Companies |
| title_short | CEOs Accounting Background and ESG Disclosure: Empirical Evidence of Indonesian Listed Companies |
| title_sort | ceos accounting background and esg disclosure empirical evidence of indonesian listed companies |
| topic | accounting background big 4 ceo background corporate sustainability esg disclosure |
| url | https://jurnal.usk.ac.id/JDAB/article/view/28558 |
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