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The determinants of corporate community contributions: some insights from Indonesian firms
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.
Ketersediaan
JAAI 06 2013 | JAAI 06 2013 | Perpustakaan STIE Y.A.I | Tersedia namun tidak untuk dipinjamkan - Tidak Dipinjamkan |
Informasi Detil
Judul Seri |
Jurnal Akuntansi & Auditing Indonesia, Vol. 17 No. 1 Juni 2013, hlm. 75-85
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No. Panggil |
JAAI 06 2013
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Penerbit | Departemen Akuntansi Fakultas Ekonomi Universitas Islam Indonesia : Yogyakarta., 2013 |
Deskripsi Fisik |
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Bahasa |
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ISBN/ISSN |
1410-2420
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Tipe Media |
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Tipe Pembawa |
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Edisi |
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Info Detil Spesifik |
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Pernyataan Tanggungjawab |
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Versi lain/terkait
Tidak tersedia versi lain