The Role of Corporate Governance in the Corporate Social and Environmental Responsibility Disclosure

• 발행기관: 한국유통과학회
• 저자명: Erlina DIAMASTUTI Muafi MUAFI Alfiana FITRI Nur Elisa FAIZATY
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 8 No.1, 187~198쪽, 전체 12쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2021.01.30

영문 초록

The objective of this study is to examine the direct and indirect influences of government’s role, organizational commitment, and media exposure on the corporate social and environmental responsibility disclosure (CSERD) of 42 Indonesian state-owned enterprises (SOEs) with good corporate governance as the mediator. This study uses a quantitative approach with path analysis to test the hypothesis. The sample in this study was directors of 42 state-owned enterprises in Indonesia. The data was collected using a questionnaire with items assessed on a five-point Likert scale. This study finds that 1) the government’s role, organizational commitment, and media exposure have direct influences on good corporate governance and corporate social responsibility disclosure; 2) the government’s role and organizational commitment have significant influences on corporate social and environmental responsibility disclosure with the mediation of good corporate governance, indicating that government’s role and the organizational commitment are factors affecting Indonesian state-owned enterprises; and 3) the media exposure through good corporate governance mediation does not have a significant effect on corporate social and environmental responsibility disclosure. This means that media exposure is only one of the tools for CSERD, while SOEs have no obligation to disclose CSER through website or printed media.

목차

1. Introduction

2. Literature Review and Hypotheses

3. Data and Methodology

4. Results and Discussion

5. Conclusions

References

키워드

Corporate Governance Corporate Social Responsibility Disclosure Government’s Role Organizational Commitment Media Exposure