NARCISSM OF THE CHIEF COMMISSIONER AND PRESIDENT DIRECTOR REGARDING CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Title: NARCISSISM OF THE PRESIDENT COMMISSIONER AND PRESIDENT DIRECTOR REGARDING CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

Author: KADEK ERNAWAN

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

This research aims to prove the influence of the narcissism of the main commissioner and main director on disclosure of corporate social responsibility. The research sample is companies operating in high profile industries listed on the Indonesia Stock Exchange for the period 2015 to 2018. This research uses quantitative methods with multiple linear regression data analysis techniques. The results of this study do not support the research hypothesis. The main commissioner's narcissism has no effect on corporate social responsibility disclosure and the main director's narcissism has no effect on corporate social responsibility disclosure. Narcissistic main commissioners and main directors are more concerned with the company's financial performance than disclosing social responsibility to get public attention. This research also provides evidence that the main director's ownership of company shares, the main director's tenure in the company, and the gender of the main director influence corporate social responsibility disclosure.

Keywords: narcissism, main commissioner, main director, corporate social responsibility

Sources: http://repository.unair.ac.id/93204/