Comprehensive Board of Commissioner Diversity and Corporate Social Responsibility Disclosure in Indonesia

Joni, Joni and Natalia, Maria and En, Tan Kwang and Leliana, Leliana (2024) Comprehensive Board of Commissioner Diversity and Corporate Social Responsibility Disclosure in Indonesia. Organization and Human Capital Development, 3 (1). pp. 43-54. ISSN 2829-758X

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Abstract

This study examines the effect of comprehensive board of commissioner diversity (BOC_DIV) and corporate responsibility (CSR) disclosure for listed companies in Indonesia from 2019 – 2020. The implementation of CSR is growing in emerging markets, including Indonesia. In the context of the dual board system in Indonesia, the role of the board of commissioner is vital to address the growing CSR issue through their monitoring and supervising functions. We based our study on Indonesian-listed firms across industries. However, we exclude the financial sector due to different policies. Multiple Regression is employed to investigate the relationship, and the Generalized Method of Moment (GMM) model is executed to identify whether our model falls into the endogeneity problem. The results showed that several Board of Commissioner characteristics (such as size, independence, and gender) are positively associated with CSR disclosure. After testing for the endogeneity problem, the findings remain similar. We examine several dimensions of the board of commissioner diversity on non-financial outcomes, especially CSR disclosure, in the context of developing countries where a dual board system is implemented.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Email Author Joni, Joni UNSPECIFIED UNSPECIFIED Author Natalia, Maria UNSPECIFIED UNSPECIFIED Author En, Tan Kwang UNSPECIFIED UNSPECIFIED Author Leliana, Leliana UNSPECIFIED UNSPECIFIED
Uncontrolled Keywords:	Board of Commissioner Diversity, Dual Board System, Corporate Social Responsibility, Developing Country
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	Perpustakaan Maranatha
Date Deposited:	24 Apr 2025 04:22
Last Modified:	24 Apr 2025 04:22
URI:	http://repository.maranatha.edu/id/eprint/34505

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