Military experienced board and corporate social responsibility disclosure: an empirical evidence from Indonesia

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 2345-0282

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Official URL: http://jssidoi.org/jesi/article/387

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 firm’s 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 Heckman’s two stage regression.

Item Type: Article
Uncontrolled Keywords: corporate social responsibility disclosure, military connection board, politically connected board
Subjects: H Social Sciences
H Social Sciences > HD Industries. Land use. Labor > HD58.7-58.95 Organizational behavior, change and effectiveness. Corporate culture
H Social Sciences > HM Sociology > HM(1)-1281 Sociology > HM1001-1281 Social psychology > HM1041-1101 Social perception. Social cognition Including perception of the self and others, prejudices, stereotype
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsNIM
Mohammad Nasih, -NIDN0006086503
Iman Harymawan, -NIDN0020048403
Fajar Kristanto Gautama Putra, -NIM041411331020
Rizka Qotrunnada, -NIM041310113051
Depositing User: Tn Sugeng Riyanto
Date Deposited: 11 Oct 2020 14:31
Last Modified: 16 Jun 2023 04:24
URI: http://repository.unair.ac.id/id/eprint/99881
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