Corporate governance and corporate social responsibility disclosure in Indonesia: The moderating effect of foreign ownership

The trend of research on corporate social responsibility disclosure (CSRD) shows a growing concern on the information content and its trustworthiness, creating apprehension about the whole practice in corporate social reporting. The objective of this study is to examine the extent of CSRD in Indones...

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Main Author:	Pratama, Ikbar
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HD2709-2930.7 Corporations
Online Access:	https://etd.uum.edu.my/10660/1/permission%20to%20deposit-grant%20the%20permission-s901317.pdf https://etd.uum.edu.my/10660/2/s901317_01.pdf
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id	my-uum-etd.10660
record_format	uketd_dc
spelling	my-uum-etd.106602023-10-09T00:54:36Z Corporate governance and corporate social responsibility disclosure in Indonesia: The moderating effect of foreign ownership 2023 Pratama, Ikbar Che Adam, Noriah Kamardin, Hasnah College of Business (COB) College of Business HD2709-2930.7 Corporations The trend of research on corporate social responsibility disclosure (CSRD) shows a growing concern on the information content and its trustworthiness, creating apprehension about the whole practice in corporate social reporting. The objective of this study is to examine the extent of CSRD in Indonesian public listed companies (PLC), the relationship of CSRD with corporate governance attributes, and the moderating effect of foreign ownership on the relationship between corporate governance attributes and CSRD using the legitimacy theory, agency theory, and stakeholder theory. The measurement for CSRD is based on quantity (number of pages) and quality (index). Further, the measurement of CSRD quality (index) is based on 25 items according to the practices in Indonesia. Data collection was based on the environment and social items disclosed in annual reports and the sample of the study consists of 353 companies listed in the Indonesia stock exchange (IDX) in the year 2017. Descriptive analysis and a hierarchical multiple regression model are applied to analyse the data. No evidence has been found to suggest the role of corporate governance on CSR disclosure. However, results from the hierarchical regression analysis showed that foreign ownership moderates the relationship between the women on the board director and CSRD quality. The results of this study may provide some insight into how foreign ownership could play their role to ensure better corporate social disclosure. Companies should create more opportunities for foreigners to invest in their companies, in line with the current government’s expectations to increase the percentage of foreign ownership in Indonesian companies. Immediate action could also be taken by the government to revise the existing code of corporate governance, by considering higher percentage of women on the board of directors. 2023 Thesis https://etd.uum.edu.my/10660/ https://etd.uum.edu.my/10660/1/permission%20to%20deposit-grant%20the%20permission-s901317.pdf text eng staffonly https://etd.uum.edu.my/10660/2/s901317_01.pdf text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Che Adam, Noriah Kamardin, Hasnah
topic	HD2709-2930.7 Corporations
spellingShingle	HD2709-2930.7 Corporations Pratama, Ikbar Corporate governance and corporate social responsibility disclosure in Indonesia: The moderating effect of foreign ownership
description	The trend of research on corporate social responsibility disclosure (CSRD) shows a growing concern on the information content and its trustworthiness, creating apprehension about the whole practice in corporate social reporting. The objective of this study is to examine the extent of CSRD in Indonesian public listed companies (PLC), the relationship of CSRD with corporate governance attributes, and the moderating effect of foreign ownership on the relationship between corporate governance attributes and CSRD using the legitimacy theory, agency theory, and stakeholder theory. The measurement for CSRD is based on quantity (number of pages) and quality (index). Further, the measurement of CSRD quality (index) is based on 25 items according to the practices in Indonesia. Data collection was based on the environment and social items disclosed in annual reports and the sample of the study consists of 353 companies listed in the Indonesia stock exchange (IDX) in the year 2017. Descriptive analysis and a hierarchical multiple regression model are applied to analyse the data. No evidence has been found to suggest the role of corporate governance on CSR disclosure. However, results from the hierarchical regression analysis showed that foreign ownership moderates the relationship between the women on the board director and CSRD quality. The results of this study may provide some insight into how foreign ownership could play their role to ensure better corporate social disclosure. Companies should create more opportunities for foreigners to invest in their companies, in line with the current government’s expectations to increase the percentage of foreign ownership in Indonesian companies. Immediate action could also be taken by the government to revise the existing code of corporate governance, by considering higher percentage of women on the board of directors.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Pratama, Ikbar
author_facet	Pratama, Ikbar
author_sort	Pratama, Ikbar
title	Corporate governance and corporate social responsibility disclosure in Indonesia: The moderating effect of foreign ownership
title_short	Corporate governance and corporate social responsibility disclosure in Indonesia: The moderating effect of foreign ownership
title_full	Corporate governance and corporate social responsibility disclosure in Indonesia: The moderating effect of foreign ownership
title_fullStr	Corporate governance and corporate social responsibility disclosure in Indonesia: The moderating effect of foreign ownership
title_full_unstemmed	Corporate governance and corporate social responsibility disclosure in Indonesia: The moderating effect of foreign ownership
title_sort	corporate governance and corporate social responsibility disclosure in indonesia: the moderating effect of foreign ownership
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/10660/1/permission%20to%20deposit-grant%20the%20permission-s901317.pdf https://etd.uum.edu.my/10660/2/s901317_01.pdf
_version_	1783729396764377088

Corporate governance and corporate social responsibility disclosure in Indonesia: The moderating effect of foreign ownership

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