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Source: Journal Citation ReportsTM from ClarivateTM 2022

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2022) 1.7
Journal Citation IndicatorTM (2022) 0.42
Received: 2019-02-13  |  Accepted: 2019-07-20  |  Published: 2019-09-30

Title

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


Keywords

corporate social responsibility disclosure, military connection board, politically connected board


JEL classifications

M50 , Q56


URI

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


DOI


Pages

553-573


Funding

This research has received funding from the Tahir World Class Professorship

This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Nasih, Mohammad
Airlangga University, Surabaya, Indonesia http://www.unair.ac.id
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Harymawan, Iman
Airlangga University, Surabaya, Indonesia http://www.unair.ac.id
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Putra, Fajar Kristanto Gautama
Airlangga University, Surabaya, Indonesia http://www.unair.ac.id
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Qotrunnada, Rizka
Airlangga University, Surabaya, Indonesia http://www.unair.ac.id
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Journal title

Entrepreneurship and Sustainability Issues

Volume

7


Number

1


Issue date

September 2019


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

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References