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

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 m...

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Main Authors: Fauzi, Hasan, Md. Idris, Kamil
Format: Article
Language:English
Published: Indonesian Center for Social and Environmental Research and Development 2010
Subjects:
HD28 Management. Industrial Management
Online Access:http://repo.uum.edu.my/1604/1/Kamil_Md._Idris%2C.pdf
http://repo.uum.edu.my/1604/
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1708519
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id my.uum.repo.1604
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spelling my.uum.repo.16042016-04-25T00:24:45Z http://repo.uum.edu.my/1604/ The effect of contextual variables in the relationship between CSR and CFP: Evidence from Indonesian companies Fauzi, Hasan Md. Idris, Kamil HD28 Management. Industrial Management 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. Indonesian Center for Social and Environmental Research and Development 2010 Article PeerReviewed application/pdf en http://repo.uum.edu.my/1604/1/Kamil_Md._Idris%2C.pdf 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 http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1708519
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 HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Fauzi, Hasan
Md. Idris, Kamil
The effect of contextual variables in the relationship between CSR and CFP: Evidence from Indonesian companies
description 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.
format Article
author Fauzi, Hasan
Md. Idris, Kamil
author_facet Fauzi, Hasan
Md. Idris, Kamil
author_sort Fauzi, Hasan
title The effect of contextual variables in the relationship between CSR and CFP: Evidence from Indonesian companies
title_short The effect of contextual variables in the relationship between CSR and CFP: Evidence from Indonesian companies
title_full The effect of contextual variables in the relationship between CSR and CFP: Evidence from Indonesian companies
title_fullStr The effect of contextual variables in the relationship between CSR and CFP: Evidence from Indonesian companies
title_full_unstemmed The effect of contextual variables in the relationship between CSR and CFP: Evidence from Indonesian companies
title_sort effect of contextual variables in the relationship between csr and cfp: evidence from indonesian companies
publisher Indonesian Center for Social and Environmental Research and Development
publishDate 2010
url http://repo.uum.edu.my/1604/1/Kamil_Md._Idris%2C.pdf
http://repo.uum.edu.my/1604/
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1708519
_version_ 1644278019590717440
score 13.211869

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