Laila Jahidatul Falah, Aria Farah Mita


This study aims to empirically examine the effect of the nature of CEO narcissism on ESG disclosures conducted by the company. CEO narcissism was measured using unobtrusive indicators by Chatterjee and Hambrick (2007) and ESG disclosures were measured by the ESG score of the Thomson Reuters database. Tests were carried out on 77 samples of non-financial companies in ASEAN Five countries which were obtained through purposive sampling technique with the 2014-2017 research period (308 firm-year observations). The results showed that the nature of CEO narcissism had a positive effect on ESG disclosure.

Abstrak. Penelitian ini bertujuan untuk menguji secara empiris pengaruh sifat narsisme CEO terhadap pengungkapan ESG yang dilakukan perusahaan. Narsisme CEO diukur menggunakan unobtrusive indicator oleh Chatterjee dan Hambrick (2007) dan pengungkapan ESG diukur dengan skor ESG dari Thomson Reuters database. Pengujian dilakukan pada 77 sampel perusahaan non-keuangan di Negara ASEAN Five yang diperoleh melalui teknik purposive sampling dengan periode penelitian 2014-2017. Titik observasi dalam penelitian ini berjumlah 308 tahun perusahaan. Hasil penelitian menunjukan bahwa sifat narsisme CEO berpengaruh positif terhadap pengungkapan ESG.


Narsisme CEO; Pengungkapan ESG; Unobtrusive Indicator

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