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

This study investigates state ownership on risk-taking behaviour in Malaysia’s banking industry. Using the panel of Malaysian commercial banks, this paper examines whether banks’ risk-taking is affected by Malaysian government ownership through the five largest investment arms of Malaysia (GLICs). The findings show that state-owned banks exhibit higher risk-taking behaviour compared to the private-owned banks in terms of loans. There is evidence that a higher degree of state ownership has a more significant impact on banks’ risk-taking behaviour. We also investigate the relationship with corporate governance mechanisms. The findings suggest that the composition of board of directors somehow plays a significant role in the governance of banks.

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MODEL HUBUNGAN ANTARA KEBERAGAMAN GENDER, PENDIDIKAN DAN NATIONALITY DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Jurnal Benefita ◽

10.22216/jbe.v3i2.3432 ◽

2018 ◽

Vol 3 (2) ◽

pp. 149

Author(s):

Rizka Hadya ◽

Romi Susanto

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Board Of Directors ◽

Stock Exchange ◽

Panel Data Analysis ◽

Sample Selection ◽

High Educational Level ◽

Purposive Sampling ◽

Csr Disclosure ◽

Corporate Social

<em>This research aims to examine the relationship between the diversity of gender, nationality and education commissioner toward disclosure of corporate social responsibility </em><em>(CSR) is done on all companies listed on the Indonesia stock exchange from 2012 to 2016. Using the data panel and sample selection technique of purposive sampling then samples as much as 260 companies. The model used for this panel data analysis technique is regression model panel. Based on the results from testing the hypothesis found that 1) Board of Directors Gender effect positively and significantly to the disclosure of CSR. 2) Education Board of Directors effect positively and significantly to the disclosure of CSR, 3) there is no effect of Nationality toward the disclosureCSR. The results of this study are consistent with the literature previous that the gender and diversity education is determinants in CSR disclosure on the company's high profile on Indonesia stock exchange. The presence of women as directors of companies can contribute in increasing amount of disclosure of CSR as well as when the company led by individuals who have a high educational level, especially relating with the economy and businesses will also encourage an increase in the number of disclosures of CSR</em><div><em><br /></em></div><div><em><br /></em><p>Penelitian ini bertujuan untuk menguji hubungan antarakeberagaman gender, pendidikan dan nationality dewan komisaris terhadap pengungkapan corporate social responsibility (CSR) yang dilakukan pada seluruh perusahaanyang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai2016. Dengan menggunakan data panel dan teknik pemilihan sampel purposive sampling maka diperoleh sampel sebanyak 260 perusahaan. Model yang digunakan untuk teknik analisis data panel ini yaitu model regresi panel. Berdasarkan hasil dari pengujian hipotesis ditemukan bahwa 1) Gender dewan direksi berpengaruh positif dan signifikan terhadap Pengungkapan CSR. 2) Pendidikan dewan direksi berpengaruh positif dan signifikan terhadap Pengungkapan CSR, 3) Nationality tidak berpengaruhterhadap Pengungkapan CSR.Hasil penelitian ini konsisten dengan literatur yang menyatakan bahwa keberagaman genderdan pendidikan merupakan faktor-faktor penentu dalam pengungkapan CSR pada perusahaan high profil di Bursa Efek Indonesia. Keberadaan perempuan sebagai direksi perusahaan dapat memberikan kontribusi nyata dalam meningkatkan jumlah pengungkapan CSR serta ketika perusahaan yang dipimpin oleh para individu yang memiliki level pendidikan yang tinggi khususnya yang berhubungan dengan ekonomi dan bisnis juga akan mendorong peningkatan jumlah pengungkapan CSR.</p></div>

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Antecedents of CSR disclosure in an emerging economy: evidence from the banking industry

Journal of Accounting in Emerging Economies ◽

10.1108/jaee-10-2020-0257 ◽

2021 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Kleber Vasconcellos de Oliveira ◽

Paulo Roberto B. Lustosa ◽

Fatima de Souza Freire ◽

Frederico A. de Carvalho

Keyword(s):

Latin American ◽

Banking Industry ◽

Negative Relationship ◽

Emerging Economy ◽

Global Reporting Initiative ◽

Regulatory Capital ◽

Content Type ◽

Csr Reporting ◽

The One ◽

Csr Disclosure

PurposeThis study examines the factors which affect the adoption of corporate social responsibility (CSR) disclosure practices in line with Global Reporting Initiative (GRI) guidelines in Brazil's banking industry.Design/methodology/approachThe analysis comprised the deposits (demand and savings), fee income, employee expenses, regulatory capital (Basel ratio) and ownership structure of all Brazilian banks from 2006 to 2017. The sample totalled 1,613 firm-year observations. The authors used three binary regression models (logit, probit and complementary log-log) in order to choose the one that best fits the model proposed. The authors controlled for size, profitability, leverage and liquidity.FindingsThe main results show positive relationships between CSR reporting and both savings deposits and fee income. The authors also found that state-owned (foreign private-owned) banks have a positive (negative) relationship with probability of CSR disclosure. A negative relationship was found between CSR disclosure and regulatory capital, indicating that banks are more likely to publish GRI reports as they approach the minimum levels of the Basel ratio.Research limitations/implicationsSome banks may disclose CSR reports which do not adhere to the GRI guidelines; these were not captured in this study.Practical implicationsThe estimated model aids understanding of factors influencing CSR disclosure in the banking industry in an emerging economy, which may help bank regulators to adopt new approaches in their supervisory and regulatory roles.Originality/valueThis work is the first to document that both fee income and banks' regulatory capital are related to CSR disclosure. Furthermore, this study investigates the entire banking industry of a Latin American country over the longest and most up-to-date period the authors are aware of.

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Pengaruh Kualitas Pengungkapan Corporate Social Responsibility, Dewan Direksi Wanita Dan Dewan Komisaris Wanita Terhadap Tax Aggressive

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.261 ◽

2020 ◽

Vol 2 (3) ◽

pp. 2942-2955

Author(s):

Beni Rahman ◽

Charoline Cheisviyanny

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Board Of Directors ◽

Stock Exchange ◽

Analysis Technique ◽

Negative Effect ◽

Sustainability Reports ◽

Csr Disclosure ◽

Corporate Social

The objective of this study is to examine the effect of quality of corporate social responsibility disclosures, female board of directors and female board of commissionerss on tax aggressive. The analysis technique used multiple regression analysis methods. The sample for this study consisted of 19 companies listed on the Indonesia stock exchange (BEI) and reported sustainability reports for 2015-2018, so that 76 observations were obtained. The results found that quality of CSR disclosure has no effect on tax aggressive, the female board of directors has no effect on tax aggressive. While the female board of commissioners has negative effect on tax aggressive. Future researches are sugested to focus on each company to get better results.

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MODEL HUBUNGAN ANTARA KEBERAGAMAN GENDER, PENDIDIKAN DAN NATIONALITY DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

Jurnal Benefita ◽

10.22216/benefita.v3i2.3432 ◽

2018 ◽

Vol 3 (2) ◽

pp. 149

Author(s):

Rizka Hadya ◽

Romi Susanto

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Board Of Directors ◽

Stock Exchange ◽

Panel Data Analysis ◽

Sample Selection ◽

High Educational Level ◽

Purposive Sampling ◽

Csr Disclosure ◽

Corporate Social

<em>This research aims to examine the relationship between the diversity of gender, nationality and education commissioner toward disclosure of corporate social responsibility </em><em>(CSR) is done on all companies listed on the Indonesia stock exchange from 2012 to 2016. Using the data panel and sample selection technique of purposive sampling then samples as much as 260 companies. The model used for this panel data analysis technique is regression model panel. Based on the results from testing the hypothesis found that 1) Board of Directors Gender effect positively and significantly to the disclosure of CSR. 2) Education Board of Directors effect positively and significantly to the disclosure of CSR, 3) there is no effect of Nationality toward the disclosureCSR. The results of this study are consistent with the literature previous that the gender and diversity education is determinants in CSR disclosure on the company's high profile on Indonesia stock exchange. The presence of women as directors of companies can contribute in increasing amount of disclosure of CSR as well as when the company led by individuals who have a high educational level, especially relating with the economy and businesses will also encourage an increase in the number of disclosures of CSR</em><div><em><br /></em></div><div><em><br /></em><p>Penelitian ini bertujuan untuk menguji hubungan antarakeberagaman gender, pendidikan dan nationality dewan komisaris terhadap pengungkapan corporate social responsibility (CSR) yang dilakukan pada seluruh perusahaanyang terdaftar di Bursa Efek Indonesia dari tahun 2012 sampai2016. Dengan menggunakan data panel dan teknik pemilihan sampel purposive sampling maka diperoleh sampel sebanyak 260 perusahaan. Model yang digunakan untuk teknik analisis data panel ini yaitu model regresi panel. Berdasarkan hasil dari pengujian hipotesis ditemukan bahwa 1) Gender dewan direksi berpengaruh positif dan signifikan terhadap Pengungkapan CSR. 2) Pendidikan dewan direksi berpengaruh positif dan signifikan terhadap Pengungkapan CSR, 3) Nationality tidak berpengaruhterhadap Pengungkapan CSR.Hasil penelitian ini konsisten dengan literatur yang menyatakan bahwa keberagaman genderdan pendidikan merupakan faktor-faktor penentu dalam pengungkapan CSR pada perusahaan high profil di Bursa Efek Indonesia. Keberadaan perempuan sebagai direksi perusahaan dapat memberikan kontribusi nyata dalam meningkatkan jumlah pengungkapan CSR serta ketika perusahaan yang dipimpin oleh para individu yang memiliki level pendidikan yang tinggi khususnya yang berhubungan dengan ekonomi dan bisnis juga akan mendorong peningkatan jumlah pengungkapan CSR.</p></div>

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Bank performance and board of directors attributes by Islamic banks

International Journal of Islamic and Middle Eastern Finance and Management ◽

10.1108/imefm-10-2013-0111 ◽

2015 ◽

Vol 8 (3) ◽

pp. 291-309 ◽

Cited By ~ 20

Author(s):

Abdullah Awadh Bukair ◽

Azhar Abdul Rahman

Keyword(s):

Sample Size ◽

Board Of Directors ◽

Banking Industry ◽

Future Research ◽

Bank Performance ◽

Islamic Banking ◽

Islamic Banks ◽

Content Type ◽

Negative Effect ◽

Conventional Banks

Purpose – The purpose of this paper is to examine the relationship between board structure (consisting of board size, board composition, CEO role duality and chairman composition), investment account holders (IAHs) and social contribution and the bank performance in one of the fastest-growing industries, Islamic banking. Design/methodology/approach – A generalized least square (GLS) regression model was used to investigate such relationship applying data from a sample of 40 Islamic banks operating in Gulf Cooperation Council (GCC) countries over the period of 2008 until 2011. Findings – The results show that both size and composition of the board have a negative effect on bank performance. On the other hand, the separation of CEO and chairman roles and the IAHs have no effect, while the chairman independence has a positive impact. As for the control variables, bank size positively influences bank performance whereas leverage has a negative effect. Zakah and gross domestic product produce no significant effect on bank performance. Research limitations/implications – Even though the model has explained the significant part of the variation in performance, there are other factors considered as noise in the model which are unexplained due to the lack of data. As such, other mechanisms of corporate governance (CG) comprising attributes of the remuneration and nominating committees and ownership structure may be used in future research. The sample size is also limited; thus, in future research, the sample size could be increased by including Islamic banks operating in all Middle East countries. Practical implications – The results suggest that to yield a better bank performance, Islamic banks should enhance the effectiveness of CG through the board of directors (BODs), whereby any decisions made by the BODs would lead to greater investors’ confidence in the market. The results suggest that policymakers should impose new mechanisms that could impact the effectiveness and compliance of BODs on the code of CG and guidelines of micro-finance, in general, and among Islamic banks, in particular. The community also has the right to know up to what extent are the Islamic banks are in compliance with Shariah principles and rules and the impact of their transactions on the society’s welfare. Originality/value – BODs’ failures are the primary reason for the recent financial collapses, and Islamic banks are not spared from these events. Even though many studies have examined the influence of BODs effectiveness on the performance of conventional banking industry over time, studies on the Islamic financial institutions are quite scarce. In addition, the results obtained by the studies on conventional banks may not be applicable to Islamic banks. This is because the BODs of Islamic banks discharge their responsibilities and duties along with the existence of the Shariah supervisory board (a multi-layer structure), which is quite different from the CG structure in conventional banks that is dependent on the BODs (a single-layer). Therefore, this research attempts to fill the gap in the literature by addressing this issue in the Islamic banking industry by using a stakeholder theory based on Islamic perspective which has not been used yet in previous studies.

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Can Board Gender Diversity Better Control Earnings Manipulation: Evidence from Banking Industry

Asian Social Science ◽

10.5539/ass.v17n7p29 ◽

2021 ◽

Vol 17 (7) ◽

pp. 29

Author(s):

Amina Zgarni ◽

Hassouna Fedhila

Keyword(s):

Empirical Study ◽

Board Of Directors ◽

Banking Industry ◽

Gender Diversity ◽

Standard Errors ◽

Board Independence ◽

Earnings Manipulation ◽

Considerable Contribution ◽

The Board Of Directors ◽

Board Gender Diversity

The purpose of this paper is to examine the contribution of the board's gender diversity compared to its other characteristics in limitation earnings manipulation in the banks. The empirical study carried out on Tunisian banks over a period extending from 2001 to 2019, using the Panel-Corrected Standard Errors, allowed us to show that board gender diversity, turns out in this study of a considerable contribution to the board of directors composition since it has moderated accounting manipulation to avoid losses. As for the board independence, it has reduced earnings manipulation measured by the abnormal provisions. However, it turns out that board size and board duality does not have a significant effect on earnings manipulation.

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Board Of Directors’ Diversity And Effect On Strategy. A Study Of The Lebanese Banking Industry

European Scientific Journal ESJ ◽

10.19044/esj.2016.v12n13p257 ◽

2016 ◽

Vol 12 (13) ◽

pp. 257

Author(s):

Jacques L. Hendieh

Keyword(s):

Logistic Regression ◽

Regression Analysis ◽

Strategic Management ◽

Board Of Directors ◽

Logistic Regression Analysis ◽

Boards Of Directors ◽

Banking Industry ◽

Annual Reports ◽

Future Research ◽

Board Diversity

The purpose of this study was to examine the effect of the functional background diversity of boards of directors on banks’ strategy. This relationship is examined using the annual reports between 2005 and 2014 for 16 Lebanese banks. Logistic regression analysis indicates that board diversity is positively associated with the strategies adopted by banks. Implications for both strategic management and future research are discussed.

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