THE DETERMINANTS OF CORPORATE COMMUNITY CONTRIBUTIONS: SOME INSIGHTS FROM INDONESIAN FIRMS

FAISAL, Faisal (2013) THE DETERMINANTS OF CORPORATE COMMUNITY CONTRIBUTIONS: SOME INSIGHTS FROM INDONESIAN FIRMS. Jurnal Akuntansi & Auditing Indonesia, 17 (1). pp. 75-85. ISSN 2528-6528

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Abstract

Using multi lens theoretical framework, this paper investigates the determinants of corporate community contributions in the Indonesian companies setting. Based on a sample of 41 public companies and using data pooled from 2008 through 2011(143 observations), the study finds that corporate community contributions are positively associated with variables relating to ownership and industry type. Further, the results indicate that high profile industries and state-owned enterprises (SOEs) have higher propensity to involve in community contributions. This paper contributes to provide a better understanding related to factors influencing community contributions. This paper is the first of its kind to investigate community contributions in Indonesia.

Item Type:Article
Additional Information:community contributions, ownership, industry, stakeholder, legitimacy, Indonesia
Uncontrolled Keywords:community contributions, ownership, industry, stakeholder, legitimacy, Indonesia
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:64392
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:06 Sep 2018 13:56
Last Modified:06 Sep 2018 13:56

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