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CORPORATE SOCIAL RESPONSIBILITY, EXECUTIVE COMPENSATION, AND STATE OWN ENTERPRISE
Muhammad Madyan(a); Nugroho Sasikirono(a*); I Made Sudana(a); Harlina Meidiaswati(b); Dessy Penta(a)

(a) Faculty of Economics and Business, Universitas Airlangga. Jalan Airlangga 4, 60286 Surabaya, Indonesia.
(b) Faculty of Economics, Kartini University. Jalan Raya Nginden 19-23, 60118 Surabaya, Indonesia
(*) nugroho69[at]yahoo.com


Abstract

This study aims to determine the relationship between corporate social responsibility performance with compensation for the board of directors, and the role of state owned enterprise status in moderating this relationship. The research sample is with 108 companies listed on the Indonesia Stock Exchange in the period 2013-2014. OLS analysis shows that there is a positive relationship between CSR performance and compensation of directors. Moderated Regression Analysis shows that the relationship between CSR performance and director compensation is lower for state-owned companies. Further testing taking into account the issue of endogeneity shows the same results.

Keywords: Corporate social responsibility; Executive compensation; State Owned Enterprise

Topic: Green Business

Link: https://ifory.id/abstract/mZv8VqN3d6rK

Conference: The 2nd Mulawarman International Conference on Economics and Business (MICEB 2019)

Plain Format | Corresponding Author (Muhammad Madyan)

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