CEO Education from Reputable University and ESG Disclosure: Evidence from Indonesia
This study aims to examine the influence of CEO educational background, specifically MBA and engineering degrees gained from reputable universities, on environmental, social, and governance disclosure. The sample used in this study consists of 332 companies out of the total population of 407 listed...
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| Format: | Article |
| Language: | English |
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Universitas Syiah Kuala
2024-02-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
| Subjects: | |
| Online Access: | https://jurnal.usk.ac.id/JDAB/article/view/33305 |
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| _version_ | 1841560670496096256 |
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| author | Kukuh Shafira Ulinnuha Iman Harymawan Siti Nur Aini |
| author_facet | Kukuh Shafira Ulinnuha Iman Harymawan Siti Nur Aini |
| author_sort | Kukuh Shafira Ulinnuha |
| collection | DOAJ |
| description | This study aims to examine the influence of CEO educational background, specifically MBA and engineering degrees gained from reputable universities, on environmental, social, and governance disclosure. The sample used in this study consists of 332 companies out of the total population of 407 listed companies on the Indonesia Stock Exchange that disclosed sustainability reports during the period from 2016 to 2020. The analysis was conducted using multiple linear regression. The findings of this study reveal that CEOs with MBA and engineering degrees gained 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 findings highlight the importance of considering the educational background of the CEO in the selection and training process, as well as its potential implications for ESG disclosure regulations. |
| format | Article |
| id | doaj-art-e93feb3571734332ac6f093b58195a22 |
| institution | Kabale University |
| issn | 2355-9462 2528-1143 |
| language | English |
| publishDate | 2024-02-01 |
| publisher | Universitas Syiah Kuala |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi dan Bisnis |
| spelling | doaj-art-e93feb3571734332ac6f093b58195a222025-01-03T22:17:42ZengUniversitas Syiah KualaJurnal Dinamika Akuntansi dan Bisnis2355-94622528-11432024-02-0111111410.24815/jdab.v11i1.3330517702CEO Education from Reputable University and ESG Disclosure: Evidence from IndonesiaKukuh Shafira Ulinnuha0Iman Harymawan1Siti Nur Aini2Universitas AirlanggaUniversitas AirlanggaUniversitas AirlanggaThis study aims to examine the influence of CEO educational background, specifically MBA and engineering degrees gained from reputable universities, on environmental, social, and governance disclosure. The sample used in this study consists of 332 companies out of the total population of 407 listed companies on the Indonesia Stock Exchange that disclosed sustainability reports during the period from 2016 to 2020. The analysis was conducted using multiple linear regression. The findings of this study reveal that CEOs with MBA and engineering degrees gained 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 findings highlight the importance of considering the educational background of the CEO in the selection and training process, as well as its potential implications for ESG disclosure regulations.https://jurnal.usk.ac.id/JDAB/article/view/33305ceo characteristicceo engineeringceo mbaesg disclosuregovernance |
| spellingShingle | Kukuh Shafira Ulinnuha Iman Harymawan Siti Nur Aini CEO Education from Reputable University and ESG Disclosure: Evidence from Indonesia Jurnal Dinamika Akuntansi dan Bisnis ceo characteristic ceo engineering ceo mba esg disclosure governance |
| title | CEO Education from Reputable University and ESG Disclosure: Evidence from Indonesia |
| title_full | CEO Education from Reputable University and ESG Disclosure: Evidence from Indonesia |
| title_fullStr | CEO Education from Reputable University and ESG Disclosure: Evidence from Indonesia |
| title_full_unstemmed | CEO Education from Reputable University and ESG Disclosure: Evidence from Indonesia |
| title_short | CEO Education from Reputable University and ESG Disclosure: Evidence from Indonesia |
| title_sort | ceo education from reputable university and esg disclosure evidence from indonesia |
| topic | ceo characteristic ceo engineering ceo mba esg disclosure governance |
| url | https://jurnal.usk.ac.id/JDAB/article/view/33305 |
| work_keys_str_mv | AT kukuhshafiraulinnuha ceoeducationfromreputableuniversityandesgdisclosureevidencefromindonesia AT imanharymawan ceoeducationfromreputableuniversityandesgdisclosureevidencefromindonesia AT sitinuraini ceoeducationfromreputableuniversityandesgdisclosureevidencefromindonesia |