The Effect of Corporate Social Responsibility on Financial Performance with Real Manipulation as a Moderating Variable
Journal Title: International Journal of Management, Economics and Social Sciences - Year 2014, Vol 3, Issue 2
Abstract
This study aimed to obtain empirical evidence about the effect of real manipulation practices on Corporate Social Responsibility (CSR), and further examined the impact of real manipulation on relationship between CSR and the financial performance of companies in the future. 27 companies listed on Indonesian Stock Exchange during the years 2006-2008 were selected as sample for this study. Data were collected by purposive sampling method and statistical method used for analysis was ordinary least square regression. The study provided empirical evidence that companies engaged in the practice of real manipulation had no influence on CSR activities. The results showed that the higher level of real manipulation on operation cash flow leads to negative effect on the relationship between CSR and financial performance.
Authors and Affiliations
Rahmawati , Setyaningtyas Honggowati , Edy Supriyono
Keywords
Related Articles
- EP ID EP126531
- DOI -
- Views 131
- Downloads 0
Stock Market Efficiency of Ghana Stock Exchange: An Objective Analysis
There has been profuse development in the stock markets all over the world in the past decades. The 21st century has seen intriguing changes in the stock markets in both developed and emerging economies. This paper exami...
Assessment of the Impact of Oil and Gas Resource Exploration on the Environment of Selected Communities in Delta State, Nigeria
[u][/u]This Paper assessed the "Impact of Oil and Gas Resource Exploration on the Environment" of Delta State oil producing communities of Nigeria. It examined the problems associated with Oil exploration and its mitigat...
Market Promotion of Paid Socket: A Feasibility Analysis
This study analyzed an innovation product i.e. paid socket, not on the market yet, and aimed at the feasibility analysis of paid socket market. We used survey method to investigate the end users. Firstly, in view of the...
Organizational Citizenship Behavior Towards Sustainability
This article extends literature of Organizational Citizenship Behavior (OCB) in the context of corporate sustainability. The author presents the concept of Organizational Citizenship Behavior towards Sustainability...
Understanding Work-Related Social Media Use: An Extension of Theory of Planned Behavior
This study examines the motives of employees to engage in work related social media use - i.e. the use of personal social media accounts to communicate about work-related issues. The theory of planned behavior (TPB) was...