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The effect of contextual variables in the relationship between CSR and CFP: Evidence from Indonesian companies


Fauzi, Hasan and Md. Idris, Kamil (2010) The effect of contextual variables in the relationship between CSR and CFP: Evidence from Indonesian companies. Issues in Social and Environmental Accounting, 4 (1). ISSN 1978-0591

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Abstract

The objectives of this study is to investigate whether business environment, business strategy, formalization, decentralization, reliance on combination of belief & boundary system, reliance on combination of diagnostic & interactive control system, reliance on interactive control system moderate the relationship between CSR and CFP under the slack resource and good management theories. 220 respondents from manufacturing companies listed on the Jakarta Stock Exchange were selected and two regression models were developed to examine the relationship between the related variables. The findings show that business environment has moderated the CSR-CFP link under good management theory, decentralization has moderated the CSR-CFP link under slack resource theory, and reliance on combination of diagnostic and interactive control system has moderated the CSR and CFP link based on slack resource theory.

Item Type: Article
Uncontrolled Keywords: CSR, Slack Resource Theory, Good Management Theory, Contextual Variables, Financial Performance, Business Environment, Business Strategy, Decentralization, Formalization, Specialization, Belief System, Boundary System, Diagnostic Control System, Interactive Control System, Indonesia
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Prof. Dr. Kamil Md Idris
Date Deposited: 29 Nov 2010 07:09
Last Modified: 25 Apr 2016 00:24
URI: http://repo.uum.edu.my/id/eprint/1604

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