Title : CEO Education from Reputable University and ESG Disclosure: Evidence from Indonesia
Authors :
- Strong Shafira Ulinnuha
- Harymawan Faith
- Siti Nur Aini
Department : Accounting
Journal Name : Journal of Dynamics of Accounting and Business
Kinds of Journal : Sinta 2
Keywords : Characteristic CEO, CEO Engineering, MBA CEO, ESG Disclosure, Governance
ABSTRACT
This study aims to examine the influence of Educational Background CEO, Specifically Mba and Engineering Degrees Ganed from Reputable Universities, On Environmental, Social, and Governance Disclosure. The sample used in this study consists of 332 compans out of the total population of 407 listed compans on the Indonesia stock exchange that disclosed sustainability reports during the period from 2020. The analysis was conducted using multiple linear regression. The Findings of this Study Reveal that Ceos with Mba and Engineering Degrees Ganed from Reputable Universities, Based on the QS World University Ranking, Significantly and Positively Influence ESG Disclosure. This research contributes to the literature on CEO characteristics, particularly their educational background with specific degrees like mba and engineering, and their impact on ESG disclosure. For policymakers, these highlights the importance of the considering the educational background of the CEO in the selection and training process, as well as its potential implications for ESG disclosure regulations.
For details
https://pdfs.semanticscholar.org/23d5/95ee4dd21c4d6816B3EC936801DCF1CC6377.pdf