A study of inverted U-shape relationship between firm size and corporate social responsibility - the case of Indonesia

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2017-07-19 DOI:10.1504/IJAAPE.2017.10005541

P. G. Karyawati, Katon Angesty, P. Joshi

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引用次数: 4

Abstract

The aim of this study is to investigate Udayasankar's hypothesis regarding the relationship between firm size and corporate social responsibility (CSR) participation in Indonesia. Udayasankar (2008) proposed the U-shape relationship of firm size and CSR participation. Since at the country level, factors such as economic development, and social, political, and cultural factors play a significant role in determining CSR participation, the relationship shape needs to be examined per country basis. Therefore, this research has applied content analysis to measure CSR participation index for 433 Indonesian companies listed on Indonesian Stock Exchange for 2012. Resource access, operation scale and visibility are used as indicators of firm size. Our findings reveal an inverted U-shape relationship between firm size and CSR participation. This study reports a positive relationship between size and CSR participation for small companies, and a negative relationship between size and CSR participation for large companies. The study contributes that the country level factors play an important role toward CSR practices.

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企业规模与企业社会责任的倒U型关系研究——以印度尼西亚为例

本研究的目的是调查Udayasankar关于印度尼西亚企业规模与企业社会责任（CSR）参与之间关系的假设。Udayasankar（2008）提出了企业规模与企业社会责任参与的U型关系。由于在国家一级，经济发展、社会、政治和文化因素等因素在决定企业社会责任参与方面发挥着重要作用，因此需要根据每个国家的情况来考察关系形态。因此，本研究采用内容分析法来衡量2012年在印尼证券交易所上市的433家印尼公司的企业社会责任参与指数。资源获取、运营规模和可见性被用作企业规模的指标。我们的研究结果揭示了企业规模与企业社会责任参与之间的倒U型关系。本研究报告了小公司的规模与企业社会责任参与之间的正相关关系，大公司的规模和企业社会责任的参与之间的负相关关系。研究表明，国家层面的因素对企业社会责任实践起着重要作用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.