Asymmetry and Governance of Corporate Social Responsible Disclosure in Indonesia

Adiasih, Priskila and LIANAWATI, VANIA (2018) Asymmetry and Governance of Corporate Social Responsible Disclosure in Indonesia. In: The 3rd International Conference on Economic, Education, Business and Accounting, 27-10-2018 - 27-10-2018, Bali - Indonesia.

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Abstract

The purpose of this research is to measure the influence of financial leverage, earnings management (modified Jones model), women on board (percentage) and size of the board on the environmental, social and governance (ESG) disclosure by corporations in Indonesia. The ESG disclosure data used in this research are from Bloomberg database covering the period of 5 years, from 2012 to 2016. The method analysis used in this study is multiple linear regression, while the data is processed using Gretl software. The results show that the financial leverage, earnings management and women on board (percentage) negatively influence the ESG disclosure practice, while the size of the board influences positively on ESG disclosure. The research limitations are the sample of companies in the Bloomberg ESG disclosure database. This research extends from previous studies conducted on the inclusion of ESG disclosure in Indonesia.

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