Do Political Connection and Corporate Governance Mechanism Increase Corporate Social Responsibility Disclosure?

Nugrahanti, Yeterina Widi

doi:10.35313/ijabr.v3i2.147

Cited by 6 publications

(12 citation statements)

References 56 publications

(115 reference statements)

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“…The results also refer that family ownership contributes in mitigating the negative effect of the political connection on the level of corporate risk [45]. Nugrahanti, in a study show that political connection and board of commissioner size have a positive impact on Corporate Social Responsibility disclosures while independent board of commissioner and institutional ownership do not [46].…”

Section: Political Connection Management Ability and Investment Opportunitiesmentioning

confidence: 81%

The relationship between management ability and investment opportunities with an emphasis on the role of political connection

Nouri

2021

IJIMES

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With the expansion of the quality level of activity as well as the widespread development of economic affairs, financial and investment decisions are among the most complex issues that arise in order to obtain the best return and desirability in the best conditions. In this regard, financial managers, given the primary responsibility for these decisions, seek to establish relationships between the factors of the firms in the firm, including investment opportunities. The purpose of this paper is to examine the relationship between management ability and political connection with investment opportunities. The QT ratio and market to book ratio (MTB) are used to measure corporate investment opportunities. Methodology: Corporate political connection is defined by Fasio's political cost variables and the use of the TOPSIS multi-criteria decision-making models and the Shannon entropy weighting method. In order to test the hypotheses, 116 companies listed in Tehran Stock Exchange during the period 2014-2019 were selected for the sample. Findings: The results of the analysis using the generalized least squares hybrid regression (GLS) method indicate that there is a significant and positive relationship between management ability and investment opportunities in Tehran Stock Exchange companies. There is a negative and significant relationship between political connection and investment opportunities. The political connection also does not affect the relationship between management ability and investment opportunities. Originality/Value: The purpose of this paper is to examine the relationship between management ability and political connection with investment opportunities. The QT ratio and market to book ratio (MTB) are used to measure corporate investment opportunities.

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Section: Political Connection Management Ability and Investment Opportunitiesmentioning

confidence: 81%

The relationship between management ability and investment opportunities with an emphasis on the role of political connection

Nouri

2021

IJIMES

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“…Isu tentang corporate social responsibility (CSR) semakin berkembang dalam empat dekade terakhir, seiring dengan tumbuhnya kesadaran masyarakat terhadap peran perusahaan dalam aspek lingkungan dan sosial (Y. W. Nugrahanti, 2021). Banyak perusahaan besar yang mendapat kritik karena telah menimbulkan beberapa permasalahan sosial dan lingkungan (Nugrahanti & Maharani, 2013).…”

Section: Pendahuluanunclassified

“…Untuk memperoleh keuntungan tersebut, perusahaan berupaya menjaga hubungan baik dengan pemerintah dengan menaati kebijakan pemerintah termasuk dalam hal regulasi terkait pengungkapan CSR. Dengan demikian, pengaturan negara yang berbeda dapat menyebabkan perbedaan hasil penelitian terkait hubungan antara koneksi politik dengan pengungkapan CSR (Bianchi et al, 2019;Huang & Zhao, 2016;Muttakin et al, 2018;Y. W. Nugrahanti, 2021).…”

Section: Pendahuluanunclassified

“…Penelitian ini berbeda dari penelitian sebelumnya (Bianchi et al, 2019;Huang & Zhao, 2016;Muttakin et al, 2018;Y. W. Nugrahanti, 2021), yang menyelidiki hubungan antara koneksi politik dengan pengungkapan CSR menggunakan studi empiris.…”

Section: Pendahuluanunclassified

“…Teori ketergantungan sumber daya (dependence theory resource) menyatakan bahwa jika suatu perusahaan merupakan sistem terbuka dan seluruh sumber dayanya tidak dapat dipenuhi secara internal, maka perusahaan harus memperolehnya dari pihak eksternal. Semakin langka dan penting sumber daya yang diperlukan, semakin besar ketergantungan perusahaan terhadap penyedia sumber daya (Nugrahanti, 2021). Pemerintah adalah salah satu pemasok sumber daya yang langka bagi perusahaan (Huang & Zhao, 2016).…”

Section: Studi Literatur Landasan Teoriunclassified

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Koneksi Politik dan Pengungkapan Corporate Social Responsibility: Tinjauan Literatur dari Berbagai Negara

Mardiana,

Suprayoga,

Pratiwi

2024

Owner

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This research explains the relationship between political connections and CSR disclosure using a library research approach. Through the exploration and integration of findings from previous empirical research, this study aims to present a more comprehensive understanding of the relationship between political connections and CSR disclosure in various countries. The results of the study indicate that the connection between political connections and CSR disclosure is influenced by the institutional factors of the country where the company operates. Furthermore, the research also shows that political connections provide benefits to companies in developing, advanced, and transforming economies, but these benefits are more significant in developing countries. This study contributes to expanding the literature on political connections and CSR disclosure by presenting empirical results from various countries.

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Does corporate governance and profitability effect on corporate social responsibility disclosure?

Suryandari,

Susandya

2023

JEM

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Trust has a role in establishing successful business relationships, companies must be able to meet the needs of stakeholders. So that corporate governance mechanisms are needed. The CSR disclosure is a form of corporate responsibility to the community and the environmental aspect. Corporate governance in this study is examined in four separate variables, namely the tenure of directors, board size, independent commissioners, and managerial ownership. This study also analyzes the effect the profitability in increasing CSR disclosure level. The sample is 54 observation collected from companies listed on the IDX using the purposive sampling method. Multiple linear regression analysis is used. The results prove that board size, independent commissioners and profitability are able to increase the company's motivation to disclose CSR. While the tenure of directors and managerial ownership are not able to motivate in disclosing CSR. For further research, is expected to examine the characteristics of audit committees, institutional ownership and the number of audit committee meetings.

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Do Political Connection and Corporate Governance Mechanism Increase Corporate Social Responsibility Disclosure?

Cited by 6 publications

References 56 publications

The relationship between management ability and investment opportunities with an emphasis on the role of political connection

The relationship between management ability and investment opportunities with an emphasis on the role of political connection

Koneksi Politik dan Pengungkapan Corporate Social Responsibility: Tinjauan Literatur dari Berbagai Negara

Does corporate governance and profitability effect on corporate social responsibility disclosure?

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