Influence of family ownership, board and top management characteristics on the quality of website corporate social responsibility disclosure in Indonesia
DOI:
https://doi.org/10.24200/jonus.vol8iss3pp351-381Abstract
Background and Purpose: This study aims to investigate the effect of family ownership, board characteristics (board foreign experience and board accounting expertise), and top management characteristics (management education level) on the quality of website Corporate Social Responsibility (CSR) disclosure via corporate website among the top companies listed in the Indonesia Stock Exchange (IDX). This study adds to the body of literature by examining the moderating effect of family ownership towards the relationship between board characteristics and website CSR disclosure, which is useful for investors who might have concerns about the level of CSR disclosure as a gauge of firm ethics, particularly in respect to family-owned firms.
Methodology: The sample of this study consisted of 100 non-financial companies listed in the Indonesia Stock Exchange (IDX) for the year 2019. Multiple linear regression analysis was applied to test the study’s hypothesis.
Findings: Empirical results from this study have shown that family ownership is negatively related to the quality of website CSR disclosure. Board foreign experience has a positive effect on CSR disclosure practices on their respective corporate websites. Meanwhile, top management education level was found to have a negative and statistically significant relationship with the quality of voluntary website CSR disclosure. Lastly, this study demonstrated that family ownership moderates the relationship between board accounting expertise and the quality of CSR disclosure on corporate websites.
Contributions: This study contributes to the literature on CSR disclosure by introducing a set of indexes measuring the quality of voluntary website CSR disclosure, which captures not only the variety but also the richness of CSR information. The moderating role of family ownership in such relationships, which is rarely investigated in the context of developing countries, was also explored by this study.
Keywords: CSR disclosure, voluntary disclosure, family ownership, board characteristics, top management.
References
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Ali, A., Chen, T. Y., & Radhakrishnan, S. (2007). Corporate disclosures by family firms. Journal of Accounting and Economics, 44(1–2), 238–286.
Alshirah, M. H., Abdul Rahman, A., & Mustapa, I. R. (2020). Board of directors’ characteristics and corporate risk disclosure: The moderating role of family ownership. EuroMed Journal of Business, 15(2), 219-252.
Bansal, S., Lopez-Perez, M., & Rodriguez-Ariza, L. (2018). Board independence and corporate social responsibility disclosure: The mediating role of the presence of family ownership. Administrative Sciences, 8(3), 33-54.
Basuony, M. A. K., Mohamed, E. K. A., & Samaha, K. (2018). Board structure and corporate disclosure via social media: An empirical study in the UK. Online Information Review, 42(5), 595–614.
Biswas, P. K., Roberts, H., & Whiting, R. H. (2019). The impact of family vs non-family governance contingencies on CSR reporting in Bangladesh. Management Decision, 57(10), 2758–2781.
Bolourian, S., Angus, A., & Alinaghian, L. (2021). The impact of corporate governance on corporate social responsibility at the board-level: A critical assessment. Journal of Cleaner Production, 291(1), 1-21.
Boubaker, S., Lakhal, F., & Nekhili, M. (2011). The determinants of web-based corporate reporting in France. Managerial Auditing Journal, 27(2), 126–155.
Bouten, L., Everaert, P., Van Liedekerke, L., De Moor, L., & Christiaens, J. (2011). Corporate social responsibility reporting: A comprehensive picture? Accounting Forum, 35(3), 187–204.
Chen, C. J. P., & Jaggi, B. (2000). Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and Public Policy, 19(4–5), 285–310.
Chen, H. L., Ho, M. H. C., & Hsu, W. T. (2013). Does board social capital influence chief executive officers’ investment decisions in research and development? R and D Management, 43(4), 381–393.
Chen, S., Chen, X., & Cheng, Q. (2008). Do family firms provide more or less voluntary disclosure? Journal of Accounting Research, 46(3), 499–536.
Chong, S., Ali, I., & Lodhia, S. K. (2016). A model for gauging the prominence of web-based CSR disclosure. Pacific Accounting Review, 28(4), 431–445.
Chong, S., & Rahman, A. (2020). Web-based impression management? Salient features for CSR disclosure prominence. Sustainability Accounting, Management and Policy Journal, 11(1), 99–136.
Chowdhury, R. H., Fu, C., Huang, Q., & Lin, N. (2021). CSR disclosure of foreign versus U.S. firms: Evidence from ADRs. Journal of International Financial Markets, Institutions and Money, 70(1), 1–18.
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Cuadrado-Ballesteros, B., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2015). The role of independent directors at family firms in relation to corporate social responsibility disclosures. International Business Review, 24(5), 890–901.
Darmadi, S. (2013). Board members’ education and firm performance: Evidence from a developing economy. International Journal of Commerce and Management, 23(2), 113–135.
Djajadikerta, H. G., & Trireksani, T. (2012). Corporate social and environmental disclosure by Indonesian listed companies on their corporate web sites. Journal of Applied Accounting Research, 13(1), 21–36.
El Ghoul, S., Guedhami, O., Wang, H., & Kwok, C. C. Y. (2016). Family control and corporate social responsibility. Journal of Banking and Finance, 73(1), 131–146.
Elgammal, M. M., Hussainey, K., & Ahmed, F. (2018). Corporate governance and voluntary risk and forward-looking disclosures. Journal of Applied Accounting Research, 19(4), 592–607.
Everaert, P., Bouten, L., & Baele, A. (2019). CSR website disclosure: The influence of the upper echelons. Accounting, Auditing and Accountability Journal, 32(2), 421–455.
Garanina, T., & Aray, Y. (2021). Enhancing CSR disclosure through foreign ownership, foreign board members, and cross-listing: Does it work in Russian context? Emerging Markets Review, 46(1), 1-35.
Guo, J., Kim, S., Yu, Y., & Kim, J. Y. (2021). Does CFO accounting expertise matter to corporate social responsibility disclosure in 10-Ks? Journal of Applied Accounting Research, 22(5), 800–822.
Hail, L. (2002). The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. European Accounting Review, 11(4), 741–773.
Hajawiyah, A., Adhariani, D., & Djakman, C. (2019). The sequential effect of CSR and COE: Family ownership moderation. Social Responsibility Journal, 15(7), 939–954.
Hermawan, A., & Gunardi, A. (2019). Motivation for disclosure of corporate social responsibility: Evidence from banking industry in Indonesia. Entrepreneurship and Sustainability Issues, 6(3), 1297–1306.
Hillman, A. J., Withers, M. C., & Collins, B. J. (2009). Resource dependence theory: A review. Journal of Management, 35(6), 1404–1427.
Huafang, X., & Jianguo, Y. (2007). Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China. Managerial Auditing Journal, 22(6), 604–619.
Huang, H., Lee, E., Lyu, C., & Zhu, Z. (2016). The effect of accounting academics in the boardroom on the value relevance of financial reporting information. International Review of Financial Analysis, 45(1), 18–30.
Jaggi, B., Leung, S., & Gul, F. (2009). Family control, board independence and earnings management: Evidence based on Hong Kong firms. Journal of Accounting and Public Policy, 28(4), 281–300.
Kiliç, M. (2016). Online corporate social responsibility (CSR) disclosure in the banking industry: Evidence from Turkey. International Journal of Bank Marketing, 34(4), 550–569.
Kim, J., Fairclough, S., & Dibrell, C. (2017). Attention, action, and greenwash in family-influenced firms? Evidence from polluting industries. Organization and Environment, 30(4), 304–323.
Kumala, R., & Siregar, S. V. (2020). Corporate social responsibility, family ownership and earnings management: The case of Indonesia. Social Responsibility Journal, 17(1), 69–86.
Lau, C. M., Lu, Y., & Liang, Q. (2016). Corporate social responsibility in China: A corporate governance approach. Journal of Business Ethics, 136(1), 73–87.
Li, C., Tseng, Y., & Chen, T. K. (2016). Top management team expertise and corporate real earnings management activities. Advances in Accounting, 34(1), 117–132.
Li, D., Lin, A., & Zhang, L. (2019). Relationship between Chief Executive Officer characteristics and corporate environmental information disclosure in Thailand. Frontiers of Engineering Management, 6(4), 564–574.
Liu, Y., Gulzar, M. A., Zhang, Z., & Yang, Q. (2018). Do interaction and education moderate top management team age heterogeneity and corporate social responsibility? Social Behavior and Personality, 46(12), 2063–2079.
Malik, F., Wang, F., Naseem, M. A., Ikram, A., & Ali, S. (2020). Determinants of corporate social responsibility related to CEO attributes: An empirical study. SAGE Open, 10(1), 1-12.
Marston, C. L., & Shrives, P. J. (1991). The use of disclosure indices in accounting research: A review article. The British Accounting Review, 23(3), 195–210.
Martínez-Ferrero, J., Rodríguez-Ariza, L., García-Sánchez, I. M., & Cuadrado-Ballesteros, B. (2018). Corporate social responsibility disclosure and information asymmetry: The role of family ownership. Review of Managerial Science, 12(4), 885–916.
Matuszak, Ł., & Różańska, E. (2019). Online corporate social responsibility (CSR) disclosure in the banking industry: Evidence from Poland. Social Responsibility Journal, 16(8), 1191–1214.
Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical Perspectives on Accounting, 33(1), 59–78.
Morck, R., & Yeung, B. (2004). Family control and the rent-seeking society. Entrepreneurship Theory and Practice, 28(4), 391–409.
Naheed, R., AlHares, A., Shahab, Y., & Naheed, R. (2021). Board’s financial expertise and corporate social responsibility disclosure in China. Corporate Governance (Bingley), 21(4), 716–736.
Nel, G., & Baard, R. (2019). Minimum corporate website disclosure levels and information asymmetry: Evidence from Johannesburg Stock Exchange small-cap companies. South African Journal of Accounting Research, 33(3), 187–204.
Oxelheim, L., Gregorič, A., Randøy, T., & Thomsen, S. (2013). On the internationalization of corporate boards: The case of Nordic firms. Journal of International Business Studies, 44(3), 173-194.
Pfeffer, J., & Salancik, G. R. (1978). The external control of organizations. Harper & Row.
Prabowo, M. A., Iswaningtyas, A., Syofyan, E., Idris, I., Mulazid, A. S., & Habbe, A. H. (2017). Board of directors and CSR disclosure in Indonesian banking industry: Does education matter. International Journal of Trade and Global Markets, 10(4), 322–
338.
Ramadhini, A., Adhariani, D., & Djakman, C. D. (2020). The effects of external stakeholder pressure on CSR disclosure: Evidence from Indonesia. DLSU Business and Economics Review, 29(2), 29–39.
Rudyanto, A., & Siregar, S. V. (2018). The effect of stakeholder pressure and corporate governance on the sustainability report quality. International Journal of Ethics and Systems, 34(2), 233–249.
Samaha, K., Dahawy, K., Abdel-Meguid, A., & Abdallah, S. (2012). Propensity and comprehensiveness of corporate internet reporting in Egypt: Do board composition and ownership structure matter? International Journal of Accounting and
Information Management, 20(2), 142–170.
Sandhu, A., & Singh, B. (2019). Board composition and corporate reporting on internet: Indian evidence. Journal of Financial Reporting and Accounting, 17(2), 292–319.
Sekaran, U., & Bougie, R. (2016). Research method for business textbook: A skill building approach. John Wiley & Sons Ltd.
Sun, li., & Rakhman, F. (2013). CFO financial expertise and corporate social responsibility: Evidence from S&P 500 companies. International Journal of Law and Management, 55(3), 161–172.
Wen, W., Cui, H., & Ke, Y. (2020). Directors with foreign experience and corporate tax avoidance. Journal of Corporate Finance, 62(1), 101624.
Wuryan Andayani, E. G. A. E. S. (2018). Quality of disclosure and corporate social responsibility reporting practices in Indonesia. Jurnal Akuntansi, 22(3), 581-601.
Yu, W., & Zheng, Y. (2020). Does CSR reporting matter to foreign institutional investors in China? Journal of International Accounting, Auditing and Taxation, 40(1), 100322.
Abdi, H., Kacem, H., & Omri, M. A. B. (2018). Determinants of web-based disclosure in the Middle East. Journal of Financial Reporting and Accounting, 16(3), 464–489.
Adityawarman, A., & Khudri, T. B. Y. (2018). The impact of internet financial reporting practices on the company’s market value: A study of listed manufacturing companies in Indonesia. Advances in Economics, Business and Management Research,
55(1), 48–53.
Ahmed, A. H., Mardini, G. H., Burton, B. M., & Dunne, T. M. (2018). Is internet reporting useful? Evidence from Egypt. Journal of Applied Accounting Research, 19(4), 574–591.
Akhtaruddin, M., Hossain, M., Hossain, M., & Yao, L. (2009). Corporate governance and voluntary disclosure in corporate annual reports of Malaysian listed firms. Journal of Applied Management Accounting Research, 7(1), 1-20.
Al-Akra, M., & Hutchinson, P. (2013). Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan. Research in Accounting Regulation, 25(1), 101–107.
Al-Mamun, A., & Seamer, M. (2020). Board of director attributes and CSR engagement in emerging economy firms: Evidence from across Asia. Emerging Markets Review, 46(1), 1-52.
Ali, A., Chen, T. Y., & Radhakrishnan, S. (2007). Corporate disclosures by family firms. Journal of Accounting and Economics, 44(1–2), 238–286.
Alshirah, M. H., Abdul Rahman, A., & Mustapa, I. R. (2020). Board of directors’ characteristics and corporate risk disclosure: The moderating role of family ownership. EuroMed Journal of Business, 15(2), 219-252.
Bansal, S., Lopez-Perez, M., & Rodriguez-Ariza, L. (2018). Board independence and corporate social responsibility disclosure: The mediating role of the presence of family ownership. Administrative Sciences, 8(3), 33-54.
Basuony, M. A. K., Mohamed, E. K. A., & Samaha, K. (2018). Board structure and corporate disclosure via social media: An empirical study in the UK. Online Information Review, 42(5), 595–614.
Biswas, P. K., Roberts, H., & Whiting, R. H. (2019). The impact of family vs non-family governance contingencies on CSR reporting in Bangladesh. Management Decision, 57(10), 2758–2781.
Bolourian, S., Angus, A., & Alinaghian, L. (2021). The impact of corporate governance on corporate social responsibility at the board-level: A critical assessment. Journal of Cleaner Production, 291(1), 1-21.
Boubaker, S., Lakhal, F., & Nekhili, M. (2011). The determinants of web-based corporate reporting in France. Managerial Auditing Journal, 27(2), 126–155.
Bouten, L., Everaert, P., Van Liedekerke, L., De Moor, L., & Christiaens, J. (2011). Corporate social responsibility reporting: A comprehensive picture? Accounting Forum, 35(3), 187–204.
Chen, C. J. P., & Jaggi, B. (2000). Association between independent non-executive directors, family control and financial disclosures in Hong Kong. Journal of Accounting and Public Policy, 19(4–5), 285–310.
Chen, H. L., Ho, M. H. C., & Hsu, W. T. (2013). Does board social capital influence chief executive officers’ investment decisions in research and development? R and D Management, 43(4), 381–393.
Chen, S., Chen, X., & Cheng, Q. (2008). Do family firms provide more or less voluntary disclosure? Journal of Accounting Research, 46(3), 499–536.
Chong, S., Ali, I., & Lodhia, S. K. (2016). A model for gauging the prominence of web-based CSR disclosure. Pacific Accounting Review, 28(4), 431–445.
Chong, S., & Rahman, A. (2020). Web-based impression management? Salient features for CSR disclosure prominence. Sustainability Accounting, Management and Policy Journal, 11(1), 99–136.
Chowdhury, R. H., Fu, C., Huang, Q., & Lin, N. (2021). CSR disclosure of foreign versus U.S. firms: Evidence from ADRs. Journal of International Financial Markets, Institutions and Money, 70(1), 1–18.
Claessens, S., Djankov, S., & Lang, L. H. P. (2000). East Asian corporations. Heroes or villains? World Bank.
Cuadrado-Ballesteros, B., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2015). The role of independent directors at family firms in relation to corporate social responsibility disclosures. International Business Review, 24(5), 890–901.
Darmadi, S. (2013). Board members’ education and firm performance: Evidence from a developing economy. International Journal of Commerce and Management, 23(2), 113–135.
Djajadikerta, H. G., & Trireksani, T. (2012). Corporate social and environmental disclosure by Indonesian listed companies on their corporate web sites. Journal of Applied Accounting Research, 13(1), 21–36.
El Ghoul, S., Guedhami, O., Wang, H., & Kwok, C. C. Y. (2016). Family control and corporate social responsibility. Journal of Banking and Finance, 73(1), 131–146.
Elgammal, M. M., Hussainey, K., & Ahmed, F. (2018). Corporate governance and voluntary risk and forward-looking disclosures. Journal of Applied Accounting Research, 19(4), 592–607.
Everaert, P., Bouten, L., & Baele, A. (2019). CSR website disclosure: The influence of the upper echelons. Accounting, Auditing and Accountability Journal, 32(2), 421–455.
Garanina, T., & Aray, Y. (2021). Enhancing CSR disclosure through foreign ownership, foreign board members, and cross-listing: Does it work in Russian context? Emerging Markets Review, 46(1), 1-35.
Guo, J., Kim, S., Yu, Y., & Kim, J. Y. (2021). Does CFO accounting expertise matter to corporate social responsibility disclosure in 10-Ks? Journal of Applied Accounting Research, 22(5), 800–822.
Hail, L. (2002). The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms. European Accounting Review, 11(4), 741–773.
Hajawiyah, A., Adhariani, D., & Djakman, C. (2019). The sequential effect of CSR and COE: Family ownership moderation. Social Responsibility Journal, 15(7), 939–954.
Hermawan, A., & Gunardi, A. (2019). Motivation for disclosure of corporate social responsibility: Evidence from banking industry in Indonesia. Entrepreneurship and Sustainability Issues, 6(3), 1297–1306.
Hillman, A. J., Withers, M. C., & Collins, B. J. (2009). Resource dependence theory: A review. Journal of Management, 35(6), 1404–1427.
Huafang, X., & Jianguo, Y. (2007). Ownership structure, board composition and corporate voluntary disclosure: Evidence from listed companies in China. Managerial Auditing Journal, 22(6), 604–619.
Huang, H., Lee, E., Lyu, C., & Zhu, Z. (2016). The effect of accounting academics in the boardroom on the value relevance of financial reporting information. International Review of Financial Analysis, 45(1), 18–30.
Jaggi, B., Leung, S., & Gul, F. (2009). Family control, board independence and earnings management: Evidence based on Hong Kong firms. Journal of Accounting and Public Policy, 28(4), 281–300.
Kiliç, M. (2016). Online corporate social responsibility (CSR) disclosure in the banking industry: Evidence from Turkey. International Journal of Bank Marketing, 34(4), 550–569.
Kim, J., Fairclough, S., & Dibrell, C. (2017). Attention, action, and greenwash in family-influenced firms? Evidence from polluting industries. Organization and Environment, 30(4), 304–323.
Kumala, R., & Siregar, S. V. (2020). Corporate social responsibility, family ownership and earnings management: The case of Indonesia. Social Responsibility Journal, 17(1), 69–86.
Lau, C. M., Lu, Y., & Liang, Q. (2016). Corporate social responsibility in China: A corporate governance approach. Journal of Business Ethics, 136(1), 73–87.
Li, C., Tseng, Y., & Chen, T. K. (2016). Top management team expertise and corporate real earnings management activities. Advances in Accounting, 34(1), 117–132.
Li, D., Lin, A., & Zhang, L. (2019). Relationship between Chief Executive Officer characteristics and corporate environmental information disclosure in Thailand. Frontiers of Engineering Management, 6(4), 564–574.
Liu, Y., Gulzar, M. A., Zhang, Z., & Yang, Q. (2018). Do interaction and education moderate top management team age heterogeneity and corporate social responsibility? Social Behavior and Personality, 46(12), 2063–2079.
Malik, F., Wang, F., Naseem, M. A., Ikram, A., & Ali, S. (2020). Determinants of corporate social responsibility related to CEO attributes: An empirical study. SAGE Open, 10(1), 1-12.
Marston, C. L., & Shrives, P. J. (1991). The use of disclosure indices in accounting research: A review article. The British Accounting Review, 23(3), 195–210.
Martínez-Ferrero, J., Rodríguez-Ariza, L., García-Sánchez, I. M., & Cuadrado-Ballesteros, B. (2018). Corporate social responsibility disclosure and information asymmetry: The role of family ownership. Review of Managerial Science, 12(4), 885–916.
Matuszak, Ł., & Różańska, E. (2019). Online corporate social responsibility (CSR) disclosure in the banking industry: Evidence from Poland. Social Responsibility Journal, 16(8), 1191–1214.
Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical Perspectives on Accounting, 33(1), 59–78.
Morck, R., & Yeung, B. (2004). Family control and the rent-seeking society. Entrepreneurship Theory and Practice, 28(4), 391–409.
Naheed, R., AlHares, A., Shahab, Y., & Naheed, R. (2021). Board’s financial expertise and corporate social responsibility disclosure in China. Corporate Governance (Bingley), 21(4), 716–736.
Nel, G., & Baard, R. (2019). Minimum corporate website disclosure levels and information asymmetry: Evidence from Johannesburg Stock Exchange small-cap companies. South African Journal of Accounting Research, 33(3), 187–204.
Oxelheim, L., Gregorič, A., Randøy, T., & Thomsen, S. (2013). On the internationalization of corporate boards: The case of Nordic firms. Journal of International Business Studies, 44(3), 173-194.
Pfeffer, J., & Salancik, G. R. (1978). The external control of organizations. Harper & Row.
Prabowo, M. A., Iswaningtyas, A., Syofyan, E., Idris, I., Mulazid, A. S., & Habbe, A. H. (2017). Board of directors and CSR disclosure in Indonesian banking industry: Does education matter. International Journal of Trade and Global Markets, 10(4), 322–
338.
Ramadhini, A., Adhariani, D., & Djakman, C. D. (2020). The effects of external stakeholder pressure on CSR disclosure: Evidence from Indonesia. DLSU Business and Economics Review, 29(2), 29–39.
Rudyanto, A., & Siregar, S. V. (2018). The effect of stakeholder pressure and corporate governance on the sustainability report quality. International Journal of Ethics and Systems, 34(2), 233–249.
Samaha, K., Dahawy, K., Abdel-Meguid, A., & Abdallah, S. (2012). Propensity and comprehensiveness of corporate internet reporting in Egypt: Do board composition and ownership structure matter? International Journal of Accounting and
Information Management, 20(2), 142–170.
Sandhu, A., & Singh, B. (2019). Board composition and corporate reporting on internet: Indian evidence. Journal of Financial Reporting and Accounting, 17(2), 292–319.
Sekaran, U., & Bougie, R. (2016). Research method for business textbook: A skill building approach. John Wiley & Sons Ltd.
Sun, li., & Rakhman, F. (2013). CFO financial expertise and corporate social responsibility: Evidence from S&P 500 companies. International Journal of Law and Management, 55(3), 161–172.
Wen, W., Cui, H., & Ke, Y. (2020). Directors with foreign experience and corporate tax avoidance. Journal of Corporate Finance, 62(1), 101624.
Wuryan Andayani, E. G. A. E. S. (2018). Quality of disclosure and corporate social responsibility reporting practices in Indonesia. Jurnal Akuntansi, 22(3), 581-601.
Yu, W., & Zheng, Y. (2020). Does CSR reporting matter to foreign institutional investors in China? Journal of International Accounting, Auditing and Taxation, 40(1), 100322.
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2023-09-30
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Influence of family ownership, board and top management characteristics on the quality of website corporate social responsibility disclosure in Indonesia. (2023). Journal of Nusantara Studies (JONUS), 8(3), 351-381. https://doi.org/10.24200/jonus.vol8iss3pp351-381
