The Impact of Management on CSR

Hasan Fauzi, Kamil M. Idris

Abstract


The purpose of this study is to investigate the difference in the CSR perceived by the actors inthe 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. Thepopulation of this study is all Indonesian managers working in the Jakarta stock exchange’slisted companies and in state-owned companies. Based on the mean difference analysis, theresult 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. Copyright © www.iiste.org

Full Text: PDF
Download the IISTE publication guideline!

To list your conference here. Please contact the administrator of this platform.

This work is licensed under a Creative Commons Attribution 3.0 License. Copyright © www.iiste.org

Issues In Social and Environmental Accounting (ISEA) - ISSN: 1978-0591