Board Meeting, Loss, and Corporate Social Responsibility Disclosure

Journal of Security and Sustainability Issues, Vol. 9, 2020

18 Pages Posted: 21 Apr 2020

See all articles by Iman Harymawan

Iman Harymawan

Universitas Airlangga

Dian Agustia

affiliation not provided to SSRN

Pudyas Aprilia Dwi

Airlangga University

Melinda Cahyaning Ratri

Airlangga University

Date Written: 2020

Abstract

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.

Keywords: Board Meeting, Loss, Corporate Social Responsibility Disclosure

JEL Classification: M14, M41

Suggested Citation

Harymawan, Iman and Agustia, Dian and Dwi, Pudyas Aprilia and Ratri, Melinda Cahyaning, Board Meeting, Loss, and Corporate Social Responsibility Disclosure (2020). Journal of Security and Sustainability Issues, Vol. 9, 2020, Available at SSRN: https://ssrn.com/abstract=3562006

Iman Harymawan (Contact Author)

Universitas Airlangga ( email )

JL. Airlangga no 4
Surabaya, East Java 60286
Indonesia

HOME PAGE: http://www.feb.unair.ac.id

Dian Agustia

affiliation not provided to SSRN

Pudyas Aprilia Dwi

Airlangga University ( email )

Jl. Darmawangsa Dalam 2
Surabaya, 60286
Indonesia

Melinda Cahyaning Ratri

Airlangga University ( email )

Jl. Darmawangsa Dalam 2
Surabaya, 60286
Indonesia

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