Board meeting, loss, and corporate social responsibility disclosure

Iman Harymawan and Dian Agustia and Pudyas Aprilia and Melinda Cahyaning Ratri (2020) Board meeting, loss, and corporate social responsibility disclosure. Journal of Security and Sustainability Issues, 9 (J). pp. 133-150. ISSN 22011323

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The purpose of this study is to analyze how the meeting of the board of commissioners and board of directors affect the level of corporate social responsibility disclosure. This study uses 251 observations from 71 companies listed on the Indonesia Stock Exchange (IDX) in the period 2010-2017. This study finds that the board of commissioners meeting does not affect corporate social responsibility disclosure (CSRD), but the board of directors meeting has a negative and significant effect on CSRD. Furthermore, this study finds that loss suffered by company does not affect CSRD. However, the loss suffered by company can mitigate the negative relationship between the board of directors meeting and CSRD. For companies, managers, and shareholders, this study can show how to manage the frequency of board meeting effectively, especially when the company is experiencing loss. This research shows that the frequency of board meeting becomes effective when the company suffers loss. © General Jonas Zemaitis Military Academy of Lithuania.

Item Type: Article
Uncontrolled Keywords: Board meeting, Coporate social responsibility disclosure, Loss
Subjects: H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
Divisions: Artikel Ilmiah > SCOPUS INDEXED JOURNAL
Iman HarymawanNIDN0020048403
Dian AgustiaNIDN0020086105
Pudyas ApriliaNIM041511333121
Melinda Cahyaning RatriNIM041411331034
Depositing User: PPJPI
Date Deposited: 06 Mar 2020 00:59
Last Modified: 06 Mar 2020 00:59
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