Abstract

This study examined the influence of CEO narcissism on the corporate social responsibility disclosure. The research sample used in the study is mining companies listed on the Indonesia Stock Exchange for the 2015-2018 periods, with a total of 30 companies. Quantitative methods with multiple linear regression data analysis techniques were used in this study. The results of this study supported the research hypothesis that CEO narcissism has positive effects on the corporate social responsibility disclosure. CEO's tenure at the company, CEO ownership of company shares, debt to asset ratio and company size also affect the corporate social responsibility disclosure. The results of the study are consistent with the upper echelon theory that the organization is a reflection of its top management and the characteristics of top management influence the results of the organization. The results of this study contribute to the upper echelon research and corporate social responsibility disclosure.

Highlights

  • Corporate social responsibility (CSR) is a form of corporate responsibility in repairing environmental damage and social inequalities caused by company operational activities (Dewi and Suputra, 2019)

  • Uper has a correlation value of 0.372 and a significant value of 0.000. These results indicated that the variables UCEO, LCEO, KCEO, ROA, Debt to Asset Ratio (DAR), and Uper have a strong correlation with CSRD

  • The involvement of a narcissistic Chief Executive Officer (CEO) in higher corporate social responsibility will strengthen his positive self-image in the Public (Petrenko et al, 2016; Tang et al, 2018)

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Summary

Introduction

Corporate social responsibility (CSR) is a form of corporate responsibility in repairing environmental damage and social inequalities caused by company operational activities (Dewi and Suputra, 2019). Law number 40 of 2007, article 74 paragraph 1 which states that companies that carry out their business activities in the fields and / or related to natural resources are required to carry out social and environmental responsibilities. Government laws and regulations on corporate social responsibility imply that the company's business operations must be aligned with the interests of stakeholders. Even though it has been regulated by law, corporate social responsibility disclosure is inseparable from the decision of the company's top management. This is because the company's top management is the main organ in the company's strategic decision making. The upper echelon theory states that organizations are a reflection of top management, and the characteristics of top management influence organizational outcomes (Hambrick & Mason, 1984)

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