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The link between corporate social performance and financial performance: Evidence from Indonesian companies

This study examines the relationship of corporate social performance (CSP) to corporate financial performance (CFP) to determine if CSP is related to firm performance. Additionally, it examines whether firm size or industry affects the relationships between CSR and CSP. This study advances the lite...

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Main Authors: Fauzi, Hasan, Mahoney, Lois S., Abdul Rahman, Azhar
Format: Article
Language:English
Published: Indonesian Center for Social and Environmental Research and Development 2007
Subjects:
HG Finance
Online Access:http://repo.uum.edu.my/1601/1/Azhar_Abdul_Rahman%2C.pdf
http://repo.uum.edu.my/1601/
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1489181
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spelling my.uum.repo.16012010-11-29T06:08:11Z http://repo.uum.edu.my/1601/ The link between corporate social performance and financial performance: Evidence from Indonesian companies Fauzi, Hasan Mahoney, Lois S. Abdul Rahman, Azhar HG Finance This study examines the relationship of corporate social performance (CSP) to corporate financial performance (CFP) to determine if CSP is related to firm performance. Additionally, it examines whether firm size or industry affects the relationships between CSR and CSP. This study advances the literature as it examines this relationship for companies in a developing country, Indonesia, along with examining the impact of moderating variables on this relationship. Two models were developed: the first model was derived using slack resource theory and the second model was developed using the good management theory. Through the examination of 383 firms, the result of the study failed to find a significant relationship between CSP and CFP in either model. Further analysis, using the slack resource theory, did find that company size had a significant positive moderating effect on the relationship between CSP and CFP. Indonesian Center for Social and Environmental Research and Development 2007-06 Article PeerReviewed application/pdf en http://repo.uum.edu.my/1601/1/Azhar_Abdul_Rahman%2C.pdf Fauzi, Hasan and Mahoney, Lois S. and Abdul Rahman, Azhar (2007) The link between corporate social performance and financial performance: Evidence from Indonesian companies. Issues In Social and Environmental Accounting, 1 (1). pp. 149-159. ISSN 1978-0591 http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1489181
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HG Finance
spellingShingle HG Finance
Fauzi, Hasan
Mahoney, Lois S.
Abdul Rahman, Azhar
The link between corporate social performance and financial performance: Evidence from Indonesian companies
description This study examines the relationship of corporate social performance (CSP) to corporate financial performance (CFP) to determine if CSP is related to firm performance. Additionally, it examines whether firm size or industry affects the relationships between CSR and CSP. This study advances the literature as it examines this relationship for companies in a developing country, Indonesia, along with examining the impact of moderating variables on this relationship. Two models were developed: the first model was derived using slack resource theory and the second model was developed using the good management theory. Through the examination of 383 firms, the result of the study failed to find a significant relationship between CSP and CFP in either model. Further analysis, using the slack resource theory, did find that company size had a significant positive moderating effect on the relationship between CSP and CFP.
format Article
author Fauzi, Hasan
Mahoney, Lois S.
Abdul Rahman, Azhar
author_facet Fauzi, Hasan
Mahoney, Lois S.
Abdul Rahman, Azhar
author_sort Fauzi, Hasan
title The link between corporate social performance and financial performance: Evidence from Indonesian companies
title_short The link between corporate social performance and financial performance: Evidence from Indonesian companies
title_full The link between corporate social performance and financial performance: Evidence from Indonesian companies
title_fullStr The link between corporate social performance and financial performance: Evidence from Indonesian companies
title_full_unstemmed The link between corporate social performance and financial performance: Evidence from Indonesian companies
title_sort link between corporate social performance and financial performance: evidence from indonesian companies
publisher Indonesian Center for Social and Environmental Research and Development
publishDate 2007
url http://repo.uum.edu.my/1601/1/Azhar_Abdul_Rahman%2C.pdf
http://repo.uum.edu.my/1601/
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1489181
_version_ 1644278018716205056
score 13.211869

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