Corporate Social Responsibility Disclosure and Company Performance: The Moderating Role of CEO Characteristics and Institutional Ownership

Authors

DOI:

https://doi.org/10.26905/afr.v7i2.12800

Keywords:

CEO characteristics, Company performance, Corporate social responsibility disclosure, Institutional ownership

Abstract

This study aims to examine the effect of corporate social responsibility disclosure (CSRD) on company performance with CEO characteristics and institutional ownership as moderating variables. This research is quantitative research using a sample of LQ45 index companies listed on the Indonesia Stock Exchange. This research data collection method uses secondary data sourced from company Annual Reports obtained from the Indonesia Stock Exchange (BEI). This model answers the objectives of this research based on a selected sample of 112 observations from 28 companies between 2019-2022. The research results show that corporate social responsibility disclosure (CSRD) influences company performance, while profitability influences company value. This research also shows that corporate social responsibility disclosure (CSRD) on company performance cannot be moderated by CEO tenure, while corporate social responsibility disclosure (CSRD) on company performance can be moderated by institutional ownership.

DOI: https://doi.org/10.26905/afr.v7i2.12800

 

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Published

2024-06-20

How to Cite

Qushoyyi, M. A. A., & Trinugroho, I. (2024). Corporate Social Responsibility Disclosure and Company Performance: The Moderating Role of CEO Characteristics and Institutional Ownership. AFRE (Accounting and Financial Review), 7(2), 131–142. https://doi.org/10.26905/afr.v7i2.12800

Issue

Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024

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