Corporate Governance Characteristics and Corporate Social Responsibility

Mantiri, Meilani Dewinta Kristina and Eriandani, Rizky (2022) Corporate Governance Characteristics and Corporate Social Responsibility. Jurnal Akuntansi, 12 (2). pp. 78-89. ISSN 2303-0364

PDF Mantiri dan Eriandani_2022_Corporate governance and CSR.pdf - Published Version Download (230kB)

Abstract

This study aims to analyze the characteristics of corporate governance influencing CSR disclosure in banking. Implementing good corporate governance allows the company's stakeholders to receive accurate and transparent information about the company's internal conditions, one of which is through CSR disclosure. Thus, applying good corporate governance can affect the company's relationship with its stakeholders to maintain long-term sustainability. The research sample obtained was 180 companies from banking sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. A multiple linear regression test was used to test the research model. The study results found that foreign ownership, state ownership, size of the board of commissioners, and the proportion of women on the board of commissioners significantly positively affected CSR. Meanwhile, the proportion of foreign members on the board of commissioners is known to have a significant adverse effect on CSR. In addition, the results showed that diffusion ownership, the size of the board of directors, the proportion of women on the board of directors, chairman of the board of directors, chairman of the board of commissioners, and the proportion of foreign members on the board of directors did not affect CSR. However, there are differences in the level of information disclosed. Furthermore, it can be concluded that the characteristics of corporate governance used in this study do not fully affect CSR disclosure in banks. This research enriches the existing literature, considering that the banking sector is often excluded from CSR studies because of its specific legal regulations and perceived small environmental impact. In addition, in developing countries, very few studies still analyze the effect of board characteristics on bank CSR disclosures. Furthermore, this study emphasizes important implications for the banking sector, shareholders and regulatory bodies.

Item Type:	Article
Uncontrolled Keywords:	Corporate Social Responsibility, Corporate Social Responsibility Disclosure, Corporate Governance, Commercial Banks, Indonesia
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	RIZKY ERIANDANI M.Ak. - 209174
Date Deposited:	28 Jun 2022 01:58
Last Modified:	28 Jun 2022 01:58
URI:	http://repository.ubaya.ac.id/id/eprint/42008

Actions (login required)

View Item