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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.


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JAAI 06 2013JAAI 06 2013Perpustakaan STIE Y.A.ITersedia namun tidak untuk dipinjamkan - Tidak Dipinjamkan

Informasi Detil

Judul Seri
Jurnal Akuntansi & Auditing Indonesia, Vol. 17 No. 1 Juni 2013, hlm. 75-85
No. Panggil
JAAI 06 2013
Penerbit Departemen Akuntansi Fakultas Ekonomi Universitas Islam Indonesia : Yogyakarta.,
Deskripsi Fisik
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Bahasa
Inggris
ISBN/ISSN
1410-2420
Klasifikasi
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Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subyek
Info Detil Spesifik
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Pernyataan Tanggungjawab

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