AJAR (Asian Journal of Accounting Research) (e-Journal)
Volume 6 Issue 3

Drivers of social responsibility disclosure: the moderation of the president director's busyness and political connections

Ceicilia Bintang Hari Yudhanti (Akuntansi, Universitas Airlangga, Surabaya, Indonesia)
Bambang Tjahjadi (Akuntansi, Universitas Airlangga, Surabaya, Indonesia)



Article Info

Publish Date
29 Mar 2021

Abstract

This study aims to examine the effect of company size on social responsibility disclosure. In addition, this study examines the president director's busyness and political connections in moderating the association between company size and disclosure of corporate social responsibility.The data used in this study were secondary data which included 1,165 observations (company-year). The analysis technique used was multiple regression method and the analysis was carried out by employing STATA software.Researchers found that company size has a positive effect on social responsibility disclosure. The busyness of the president directors and companies connected to politics significantly weakens the association between company size and disclosure of social responsibility.This study uses only one measure of the driving force of social responsibility disclosureThis study contributes to the social responsibility literature by examining the effect of company size on social responsibility. Information on social responsibility disclosure has been carried out by companies in Indonesia; however, it is indicated that only large companies provide sufficient information on social responsibility.Stakeholders can find out information on social responsibility carried out by the company.Companies with busy CEOs and politically connected firms weaken the association between company size and disclosure of social responsibility.

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Journal Info

Abbrev

AJAR

Publisher

Subject

Description

The Asian Journal of Accounting Research (AJAR) provides a forum for international researchers to publish original articles of high-quality research findings which contribute to academic literature and practice. AJAR welcomes a wide range of methodologies in all aspects of accounting and finance in ...