Meutia, Inten and Mukhtaruddin, Mukhtaruddin and Saftiana, Yulia (2017) CEO’S EXPERIENCE, FOREIGN OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY: A CASE OF MANUFACTURING COMPANIES. Corporate Ownership & Control, 14 (3). pp. 377-392. ISSN 1810-3057
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Abstract
Corporate Social Responsibility (CSR) is a commitment of the company or the business world to participate in the development of sustainable economy. It concerns companies' social responsibilities as well as stresses the balance of economic, social,and environmental aspects. This research aims to analyze the influence of CEO’s international work experiences, foreign ownership and controlled variables of profitability and firm size on CSR disclosure. The sample of this research is represented by 134 manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2014. It analyzes the companies' annual reports using content analysis method based on the GRI G4. The data panel is analyzed using multiple linear regression. The results of this research show that the CEO’s international work experience has a positive and significant effect on CSR disclosure. Profitability and firm size, taken as control variables, also have a significant positive effect on CSR disclosure.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | Dr Inten Meutia |
| Date Deposited: | 17 Jul 2022 13:46 |
| Last Modified: | 17 Jul 2022 13:46 |
| URI: | http://repository.unsri.ac.id/id/eprint/73493 |
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