Board characteristics, state ownership, and corporate social responsibility: Evidence from Indonesian Islamic banks

被引：0

作者：

Mai, Muhamad Umar ^{[1
]}

Sudradjat ^{[1
]}

Sembiring, Etti Ernita ^{[1
]}

机构：

[1] Politekn Negeri Bandung, Accounting, Bandung, Indonesia

来源：

COGENT ECONOMICS & FINANCE | 2023年 / 11卷 / 02期

关键词：

board characteristics; state ownership; Indonesian Islamic bank's CSR disclosure performance; FEMALE DIRECTORS; CSR DISCLOSURE; RISK-TAKING; GOVERNANCE; PERFORMANCE; FIRM; DIVERSITY; FRAMEWORK; IMPACT; WOMEN;

D O I：

10.1080/23322039.2023.2266323

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study examines the effect of the characteristics of the board of directors (BOD), the characteristics of the sharia supervisory board (SSB), and state ownership on CSR disclosure (CSRD) of Islamic commercial banks (ICBs) in Indonesia for the 2008-2021 period. The estimation results for the Generalized Least Squares model show that the presence of women in the BOD and SSB as well as the frequency of the two boards' meetings play an important role in increasing CSRD. In addition, the interaction variables between age and tenure of the chairman of the SSB and state ownership have a positive effect on CSRD. This study contributes to the development of the corporate governance and Islamic corporate governance literature. In addition, it provides insight for practitioners regarding the main factors that influence the CSRD of ICBs in Indonesia.

引用

页数：19

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