Board of directors and CSR disclosure in Indonesian banking industry: does education matter?

Prabowo, Muhammad Agung; Iswaningtyas, Andryan; Syofyan, Efrizal; Idris, N.A.; Mulazid, Ade Sofyan; Habbe, Abdul Hamid

doi:10.1504/ijtgm.2017.090280

Cited by 14 publications

(13 citation statements)

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“…The relationship between internal and external factors could be reciprocal in nature. Individual factors or personal values will influence the ethical decision of a person while the ethical decision in an organization will affect personal ethical behavior in decision making (Trevino, 1986;Ferrel andGresham, 1985, andPrabowo et al, 2017). Moreover, Hunt and Vitell (1986) suggested that the ability to understand and be sensitive to ethical problems in a professional Based on those views, it is thus justifiable to state that one's ethical orientation and sensitivity is affected by both internal factor and external exposure which interact with each other.…”

Section: Introductionmentioning

confidence: 99%

Cognitive Moral Development, Organizational Situation and Ethical Decision Making in Business and Accounting

Habbe

Kusumawati

Alimuddin

et al. 2020

IJFR

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This study examines the effect of the interaction between cognitive moral development (pragmatic, accommodating, and autonomous) and an organizational situation (agency and stewardship) in business ethical decision making (earnings management and expropriation). This research employed a laboratory experiment design of full factorial factor 3x2 between-within subjects.There were 97 postgraduate students of Hasanuddin University that acted as participants. Data were analyzed by ANOVA and t-test. The results showed that the level of cognitive moral development is positively related to the degree of ethical decisions in accounting and expropriation. The higher the level of cognitive moral development, the more managers act ethically in decisions relating to accounting and expropriation. Meanwhile, the agency and stewardship situation have no effect on the differences in ethical decision making both in accounting and expropriation. Similarly, the exposure to an organizational situation has no impact on the relationship between levels of cognitive moral development and ethical decision making.The assumption stating that cognitive moral development of each participant has been an anchor and not easily changed to the different or the opposite situations is empirically proven.

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Section: Introductionmentioning

confidence: 99%

Cognitive Moral Development, Organizational Situation and Ethical Decision Making in Business and Accounting

Habbe

Kusumawati

Alimuddin

et al. 2020

IJFR

Self Cite

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“…Setó‐Pamies and Papaoikonomou (2016) state that the inclusion of ethics, social responsibility, and sustainable development in university curricula helps to improve students' knowledge and attitudes to face the environment. Prabowo et al (2017) state that the educational background of the chairman of the board of directors of the Indonesian banking industry and CSR disclosure are positively correlated.…”

Section: Theoretical Analysis and Hypothesesmentioning

confidence: 99%

Greenwashing behavior and firm value – From the perspective of board characteristics

Chen

Dagestani

2023

Corp Soc Responsibility Env

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With increasing environmental pressures on companies, they are beginning to disclose corporate social responsibility reports actively. However, some studies point to greenwashing in corporate social reporting as a cause for concern. Our study aims to uncover the board's role in the relationship between greenwashing and firm value. Using a two‐way fixed effects model and a series of robustness tests, our findings suggest that greenwashing increases firm value. We introduce board diversity to answer the question of who is driving greenwashing behavior. Female directors, age diversity, educational background, and shareholder aggregation inhibit greenwashing behavior, while local directors and political connections promote this effect. Greenwashing increases firm value by improving the quality of disclosure, stakeholder concerns and alleviating financing constraints. Finally, greenwashing has greater economic performance for heavily polluting firms, firms audited by the Big 4 and firms with mandatory disclosure. This study provides rich empirical findings for boards and greenwashing behavior, offering novel theoretical insights to promote substantive CSR and board governance in developing countries such as China.

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“…Fifth, younger CEOs master the technologies and have a new insight into new and recent technology issues (Kang, 2016;Manner, 2010;Prabowo et al, 2017), which is important for implementing green innovation.…”

Section: The Moderating Effect Of Ceo Agementioning

confidence: 99%

“…Also, younger CEOs care more about corporate environmental performance and consequently, they are more eager to implement green innovation. Fifth , younger CEOs master the technologies and have a new insight into new and recent technology issues (Kang, 2016; Manner, 2010; Prabowo et al., 2017), which is important for implementing green innovation.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Watch me invest: Does CEO narcissism affect green innovation? CEO personality traits and eco‐innovation

Khanchel,

Lassoued,

Khiari

2023

Business Ethics Env & Resp

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This study explores an important yet understudied relationship between CEO narcissism and green innovation, both separately and when moderated by CEO demographic traits (international experience and age). We analyzed a sample of 206 U.S.‐listed firms on the S&P 500 over a 10‐year period. Our initial findings indicate a negative association between CEO narcissism and green innovation. However, further analysis reveals that this relationship is influenced by two CEO demographic traits. Specifically, CEOs' international experience and age mitigate the initially negative link between CEO narcissism and green innovation. These results align with insights from the upper echelon theory, shedding light on the dark side of narcissism. The implications of our findings extend to firms' team management, directors, policy‐makers, and regulators.

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Board of directors and CSR disclosure in Indonesian banking industry: does education matter?

Cited by 14 publications

References 0 publications

Cognitive Moral Development, Organizational Situation and Ethical Decision Making in Business and Accounting

Cognitive Moral Development, Organizational Situation and Ethical Decision Making in Business and Accounting

Greenwashing behavior and firm value – From the perspective of board characteristics

Watch me invest: Does CEO narcissism affect green innovation? CEO personality traits and eco‐innovation

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