The Influence of CEO Characteristics and Gender Diversity on The Disclosure Tone of Annual Reports in Indonesian State-Owned ‎Enterprises

  • Authors

    • Anies Lastiati Universitas Trilogi, Jakarta, Indonesia
    • Nadiah Mustafida Zaenal Arifin Universitas Trilogi, Jakarta, Indonesia
    https://doi.org/10.14419/kvzrbq73

    Received date: June 10, 2025

    Accepted date: August 2, 2025

    Published date: August 18, 2025

  • CEO Characteristics; Disclosure Tone; Diversity of the Board of Directors

  • Abstract

    This study aims to determine the quality of the annual reports produced and published by State ‎Owned Enterprises (SOEs) in Indonesia by examining the influence of the Chief Executive ‎Officer (CEO) characteristics and gender diversity in the Directors’ composition on the ‎disclosure tone in the annual reports of the companies. This study finds that CEO’s age and ‎CEO’s narcissism do not affect tone in the company's annual report. In contrast, the CEO's ‎financial expertise hurts the tone of use in the report. Moreover, women on the board ‎of directors increase the disclosure tone in the company's annual report‎.

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  • How to Cite

    Lastiati, A. ., & Arifin, N. M. Z. . (2025). The Influence of CEO Characteristics and Gender Diversity on The Disclosure Tone of Annual Reports in Indonesian State-Owned ‎Enterprises. International Journal of Accounting and Economics Studies, 12(4), 467-472. https://doi.org/10.14419/kvzrbq73