The Impact of Management on CSR

Issues in Social and Environmental Accounting, Vol. 4, No. 2, 2010

12 Pages Posted: 14 Nov 2010

See all articles by Hasan Fauzi

Hasan Fauzi

Sebelas Maret University

Kamil Idris

Universiti Utara Malaysia

Date Written: November 14, 2010

Abstract

The purpose of this study is to investigate the difference in the CSR perceived by the actors in the Indonesia economy represented by managers working in state-owned companies (BUMN) and non state-owned companies. The unit of analysis in this study is Indonesian managers. The population of this study is all Indonesian managers working in the Jakarta stock exchange’s listed companies and in state-owned companies. Based on the mean difference analysis, the result is that there is no difference of CSR perceived by managers working in SOC and POC. The rank of CSR dimensions perceived by managers is as follows: (1) corporate governance, (2) customer, (3) employment, (4) community and society, (5) environment, (6) human rights, and (7) controversial business.

Keywords: CSR, Management, Indonesia, Corporate Governance, Customer, Community and Society, Employment, Human Rights, Controversial business, BUMN

JEL Classification: M14, M40, M41, M49

Suggested Citation

Fauzi, Hasan and Idris, Kamil, The Impact of Management on CSR (November 14, 2010). Issues in Social and Environmental Accounting, Vol. 4, No. 2, 2010. Available at SSRN: https://ssrn.com/abstract=1708807

Hasan Fauzi (Contact Author)

Sebelas Maret University ( email )

Jl. Ir. Sutami 36A
Kentingan
Surakarta, Jawa Tengah 57126
Indonesia

Kamil Idris

Universiti Utara Malaysia ( email )

Sintok
COLGIS, UUM
Sintok, KY KEDAH DARUL 06010
Malaysia

HOME PAGE: http://cob.uum.edu.my

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