The Effect of Contextual Variables in the Relationship between CSR and CFP: Evidence from Indonesian Companies | Zendy

Hasan Fauzi | Zendy; Kamil Idris | Zendy

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The Effect of Contextual Variables in the Relationship between CSR and CFP: Evidence from Indonesian Companies

Author(s) -

Hasan Fauzi,

Kamil Idris

Publication year - 2010

Publication title -

issues in social and environmental accounting

Language(s) - English

Resource type - Journals

eISSN - 2460-6081

pISSN - 1978-0591

DOI - 10.22164/isea.v4i1.46

Subject(s) - decentralization , indonesian , stock exchange , business , corporate social responsibility , regression analysis , control (management) , stock (firearms) , resource (disambiguation) , marketing , management , economics , computer science , finance , mathematics , statistics , public relations , engineering , mechanical engineering , computer network , linguistics , philosophy , political science , market economy

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.

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