Universitas Indonesia Conferences, Asia Pacific Business and Economics Conference

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Does Family Role (Ownership and Management) Utilize Organizational Slack Resources in Corporate Social Responsibility Disclosure?
Astrid Rudyanto, Vera Diyanti, Elvia Shauki

Last modified: 2017-12-22

Abstract


This study aims to analyze family role (ownership and management) in using organizational slack resources in corporate social responsibility disclosure. This study uses GRI G4 Guidelines to measure corporate social responsibility disclosure. This study uses panel regression random effect model in STATA 14. By stressing on manufacturing companies listed in Indonesian Stock Exchange from 2014-2016, this study finds that in family directed companies, family owner uses unabsorbed slack resources to make its corporate social responsibility disclosure lower than others and in nonfamily directed companies, family owner uses unabsorbed slack resources to make corporate social responsibility disclosure higher than others. This study shows that family director’s attitude towards social responsibility directs family owner to use unabsorbed slack resources on corporate social responsibility disclosure.


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