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

Mohammad Nasih (), Iman Harymawan (), Fajar Kristanto Gautama Putra () and Rizka Qotrunnada ()
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Mohammad Nasih: Airlangga University, Indonesia
Iman Harymawan: Airlangga University, Indonesia
Fajar Kristanto Gautama Putra: Airlangga University, Indonesia
Rizka Qotrunnada: Airlangga University, Indonesia

Entrepreneurship and Sustainability Issues, 2019, vol. 7, issue 1, 553-573

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 (search for similar items in EconPapers)
JEL-codes: M50 Q56 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ssi:jouesi:v:7:y:2019:i:1:p:553-573

DOI: 10.9770/jesi.2019.7.1(39)

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