TY - JOUR
T1 - Board meeting, loss, and corporate social responsibility disclosure
AU - Harymawan, Iman
AU - Agustia, Dian
AU - Aprilia, Pudyas
AU - Ratri, Melinda Cahyaning
N1 - Publisher Copyright:
© General Jonas Zemaitis Military Academy of Lithuania.
PY - 2020/1
Y1 - 2020/1
N2 - The purpose of this study is to analyze how the meeting of the board of commissioners and board of directors affect the level of corporate social responsibility disclosure. This study uses 251 observations from 71 companies listed on the Indonesia Stock Exchange (IDX) in the period 2010-2017. This study finds that the board of commissioners meeting does not affect corporate social responsibility disclosure (CSRD), but the board of directors meeting has a negative and significant effect on CSRD. Furthermore, this study finds that loss suffered by company does not affect CSRD. However, the loss suffered by company can mitigate the negative relationship between the board of directors meeting and CSRD. For companies, managers, and shareholders, this study can show how to manage the frequency of board meeting effectively, especially when the company is experiencing loss. This research shows that the frequency of board meeting becomes effective when the company suffers loss.
AB - The purpose of this study is to analyze how the meeting of the board of commissioners and board of directors affect the level of corporate social responsibility disclosure. This study uses 251 observations from 71 companies listed on the Indonesia Stock Exchange (IDX) in the period 2010-2017. This study finds that the board of commissioners meeting does not affect corporate social responsibility disclosure (CSRD), but the board of directors meeting has a negative and significant effect on CSRD. Furthermore, this study finds that loss suffered by company does not affect CSRD. However, the loss suffered by company can mitigate the negative relationship between the board of directors meeting and CSRD. For companies, managers, and shareholders, this study can show how to manage the frequency of board meeting effectively, especially when the company is experiencing loss. This research shows that the frequency of board meeting becomes effective when the company suffers loss.
KW - Board meeting
KW - Coporate social responsibility disclosure
KW - Loss
UR - http://www.scopus.com/inward/record.url?scp=85079165571&partnerID=8YFLogxK
U2 - 10.9770/jssi.2020.9.J(11)
DO - 10.9770/jssi.2020.9.J(11)
M3 - Article
AN - SCOPUS:85079165571
SN - 2029-7017
VL - 9
SP - 133
EP - 150
JO - Journal of Security and Sustainability Issues
JF - Journal of Security and Sustainability Issues
IS - J
ER -