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

Author

Listed:
  • Mohammad Nasih

    (Airlangga University, Indonesia)

  • Iman Harymawan

    (Airlangga University, Indonesia)

  • Fajar Kristanto Gautama Putra

    (Airlangga University, Indonesia)

  • Rizka Qotrunnada

    (Airlangga University, Indonesia)

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.

Suggested Citation

  • Mohammad Nasih & Iman Harymawan & Fajar Kristanto Gautama Putra & Rizka Qotrunnada, 2019. "Military experienced board and corporate social responsibility disclosure: an empirical evidence from Indonesia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(1), pages 553-573, September.
    • Handle: RePEc:ssi:jouesi:v:7:y:2019:i:1:p:553-573
    DOI: 10.9770/jesi.2019.7.1(39)
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    Cited by:

    1. Iman Harymawan & Fajar Kristanto Gautama Putra & Bayu Arie Fianto & Wan Adibah Wan Ismail, 2021. "Financially Distressed Firms: Environmental, Social, and Governance Reporting in Indonesia," Sustainability, MDPI, vol. 13(18), pages 1-18, September.

    More about this item

    Keywords

    corporate social responsibility disclosure; military connection board; politically connected board;
    All these keywords.

    JEL classification:

    • M50 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - General
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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