Mohammad Nasih and Iman Harymawan and Fajar Kristanto Gautama Putra and Rizka Qotrunnada (2019) Military experienced board and corporate social responsibility disclosure: An empirical evidence from indonesia. Entrepreneurship and Sustainability Issues, 7 (1). pp. 553-573. ISSN 23450282

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Abstract

This study examines the impact of military connection and politically connection on Corporate Social Responsibility Disclosure. Using 110 firm year observations of Indonesia listed firms, we predict that the presence of military or politically connection in firms board will increase the Corporate Social Responsibility Disclosure level on its Sustainability Report. We found that military connected boards increase the Corporate Social Responsibility Disclosure while politically connection does not show any correlation. Our further analysis on specific type of each connection shows that military career position, army military origin, marine military origin, People's Consultative Assembly politically affiliation and House of Representation politically affiliation increase the level of Corporate Social Responsibility Disclosure level. Our result is robust due to various research model and Heckmana's two stage regression. © 2019 by author(s) and VsI Entrepreneurship and Sustainability Center.

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