1,335
Views
1
CrossRef citations to date
0
Altmetric
Research Article

Investigating the determinants of partnership and community development programs: Indonesia perspectives

, & | (Reviewing editor)
Article: 1682764 | Received 04 Sep 2019, Accepted 14 Oct 2019, Published online: 30 Oct 2019

References

  • Achmad, T., & Faisal, F. (2013). The determinants of corporate community contributions: Some insights from Indonesian firms. Jurnal Akuntansi Dan Auditing Indonesia, 17, 75–11.
  • Ali, W., Alsayegh, M. F., Ahmad, Z., Mahmood, Z., & Iqbal, J. (2018). The relationship between social visibility and CSR disclosure. Sustainability, 10, 866. doi:10.3390/su10030866
  • Amato, L. H., & Amato, C. H. (2007). The effects of firm size and industry on corporate giving. Journal of Business Ethics, 72, 229–241. doi:10.1007/s10551-006-9167-5
  • Aprliyanti, I. D., & Randoy, T. (2018). Between politics and business: Boardroom decision-making in state- owned Indonesian Enterprises. Corporate Governance: An International Journal. doi:10.1111/corg.12270
  • Arli, D. I., & Cadeaux, J. (2014). Drivers of corporate community involvement and challenges in measuring its impact. Social Responsibility Journal, 10, 161–183. doi:10.1108/SRJ-10-2012-0116
  • Artiach, T., Lee, D., Nelson, D., & Walker, J. (2010). The determinants of corporate sustainability performance. Accounting & Finance, 50, 31–51. doi:10.1111/acfi.2010.50.issue-1
  • Belkaoui, A., & Karpik, P. G. (1989). Determinants of the corporate decision to disclose social information. Accounting, Auditing & Accountability Journal, 2, 36–51. doi:10.1108/09513578910132240
  • Blagov, Y., Lenssen, G., & Petrova‐Savchenko, A. (2012). Corporate philanthropy in Russia: Evidence from a national awards competition. Corporate Governance: the International Journal of Business in Society, 12, 534–547. doi:10.1108/14720701211267856
  • Brammer, S., & Millington, A. (2004). The development of corporate charitable contributions in the UK: A stakeholder analysis. Journal of Management Studies, 41, 1411–1434. doi:10.1111/joms.2004.41.issue-8
  • Brammer, S., & Millington, A. (2006). Firm size, organizational visibility and corporate philanthropy: An empirical analysis. Business Ethics: A European Review, 15, 6–18. doi:10.1111/beer.2006.15.issue-1
  • Branco, M. C., & Rodrigues, L. L. (2008). Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks. The British Accounting Review, 40, 161–181. doi:10.1016/j.bar.2008.02.004
  • Buchholtz, A. K., Amason, A. C., & Rutherford, M. A. (1999). Beyond resources: The mediating effect of top management discretion and values on corporate philanthropy. Business & Society, 38, 167–187. doi:10.1177/000765039903800203
  • Cahaya, F. R., Porter, S., Tower, G., & Brown, A. (2015). The Indonesian Government’s coercive pressure on labour disclosures. Sustainability Accounting, Management and Policy Journal, 6, 475–497. doi:10.1108/SAMPJ-09-2014-0051
  • Calza, F., Profumo, G., & Tutore, I. (2016). Corporate ownership and environmental proactivity. Business Strategy and the Environment, 25, 369–389. doi:10.1002/bse.v25.6
  • Chen, J. C., Patten, D. M., & Roberts, R. W. (2007). Corporate charitable contributions: A corporate social performance or legitimacy strategy? Journal of Business Ethics, 82, 131–144. doi:10.1007/s10551-007-9567-1
  • Chithambo, L., & Tauringana, V. (2014). Company specific determinants of greenhouse gases disclosures. Journal of Applied Accounting Research, 15, 323–338. doi:10.1108/JAAR-11-2013-0087
  • Cho, C. H., & Roberts, R. W. (2010). Environmental reporting on the internet by America’s Toxic 100: Legitimacy and self-presentation. International Journal of Accounting Information Systems, 11, 1–16. doi:10.1016/j.accinf.2009.12.003
  • Chu, C. I., Chatterjee, B., & Brown, A. (2012). The current status of greenhouse gas reporting by Chinese companies. Managerial Auditing Journal, 28, 114–139. doi:10.1108/02686901311284531
  • Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33, 303–327. doi:10.1016/j.aos.2007.05.003
  • Cormier, D., & Gordon, I. M. (2001). An examination of social and environmental reporting strategies. Accounting, Auditing & Accountability, 14, 587–617. doi:10.1108/EUM0000000006264
  • Cowen, S. S., Ferreri, L. B., & Parker, L. D. (1987). The impact of corporate characteristics on social responsibility disclosure: A typologi and frequency-based analysis. Accounting, Organizations and Society, 12, 111–122. doi:10.1016/0361-3682(87)90001-8
  • da Silva Monteiro, S. M., & Aibar-Guzmán, B. (2010). Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corporate Social Responsibility and Environmental Management, 17, 185–204. doi:10.1002/csr.v17:4
  • Dam, L., & Scholtens, B. (2012). Does ownership type matter for corporate social responsibility? Corporate Governance: An International Review, 20, 233–252. doi:10.1111/corg.2012.20.issue-3
  • Deegan, C., Rankin, M., & Voght, P. (2000). Firms’ disclosure reactions to major social incidents: Australian evidence. Accounting Forum, 24, 101–130. doi:10.1111/accf.2000.24.issue-1
  • Erhemjamts, O., Li, Q., & Venkateswaran, A. (2012). Corporate social responsibility and its impact on firms’ investment policy, organizational structure, and performance. Journal of Business Ethics, 118, 395–412. doi:10.1007/s10551-012-1594-x
  • Freeman, R. (1984). Strategic management: A stakeholder approach. Marshfield: Pitman.
  • Gao, Y., Wu, J., & Hafsi, T. (2017). The Inverted U-shaped relationship between corporate philanthropy and spending on research and development: A case of complementarity and competition moderated by firm size and visibility. Corporate Social Responsibility and Environmental Management, 24, 465–477. doi:10.1002/csr.v24.6
  • Ghazali, N. A. M. (2007). Ownership structure and corporate social responsibility disclosure: Some Malaysian evidence. Corporate Governance: the International Journal of Business in Society, 7, 251–266. doi:10.1108/14720700710756535
  • Giannarakis, G. (2014). Corporate governance and financial characteristic effects on the extent of corporate social responsibility disclosure. Social Responsibility Journal, 10, 569–590. doi:10.1108/SRJ-02-2013-0008
  • Gray, R. (2001). Thirty years of social accounting, reporting and auditing: What (if anything) have we learnt? Business Ethics: A European Review, 10, 9–15. doi:10.1111/beer.2001.10.issue-1
  • Gray, R., Javad, M., Power, D. M., & Sinclair, C. D. (2001). Social and environmental disclosure and corporate characteristics: A research note and extension. Journal of Business Finance & Accounting, 28, 327–356. doi:10.1111/1468-5957.00376
  • Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8, 47–77. doi:10.1108/09513579510146996
  • Hackston, D., & Milne, M. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal, 9, 77–108. doi:10.1108/09513579610109987
  • Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21. doi:10.1016/j.jclepro.2013.07.005
  • Haniffa, R. M., & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24, 391–430. doi:10.1016/j.jaccpubpol.2005.06.001
  • Hu, Y. Y., Zhu, Y., Tucker, J., & Hu, Y. (2018). Ownership influence and CSR disclosure in China. Accounting Research Journal, 31, 8–21. doi:10.1108/ARJ-01-2017-0011
  • Kuzey, C., & Uyar, A. (2017). Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey. Journal of Cleaner Production, 143, 27–39. doi:10.1016/j.jclepro.2016.12.153
  • Lazzarini, S. G., & Musacchio, A. (2018). State ownership reinvented? Explaining performance differences between state-owned and private firms. Corporate Governance: An International Review. doi:10.1111/corg.12239
  • Lopatta, K., Jaeschke, R., Canitz, F., & Kaspereit, T. (2017). International evidence on the relationship between insider and bank ownership and CSR performance. Corporate Governance: An International Review, 25, 41–57. doi:10.1111/corg.12174
  • Montgomery, S. (2014). How to increase your firm’s visibility and get more clients. Marketer, August, 21–23.
  • Othman, S., Darus, F., & Arshad, R. (2011). The influence of coercive isomorphism on corporate social responsibility reporting and reputation. Social Responsibility Journal, 7, 119–135. doi:10.1108/17471111111114585
  • Park, S. (2017). Corporate social responsibility, visibility, reputation and financial performance: Empirical analysis on the moderating and mediating variables from Korea. Social Responsibility Journal, 13, 856–871. doi:10.1108/SRJ-01-2017-0012
  • Parmar, B. L., Freeman, R. E., Harrison, J. S., Wicks, A. C., Purnell, L., & de Colle, S. (2010). Stakeholder theory: TheState of the art. The Academy of Management Annals, 4, 403–445. doi:10.5465/19416520.2010.495581
  • Prado-Lorenzo, J.-M., Gallego-Alvarez, I., & Garcia-Sanchez, I. M. (2009). Stakeholder engagement and corporate social responsibility reporting: The ownership structure effect. Corporate Social Responsibility and Environmental Management, 16, 94–107. doi:10.1002/csr.v16:2
  • Rees, W., & Rodionova, T. (2015). The influence of family ownership on corporate social responsibility: An international analysis of publicly listed companies. Corporate Governance: An International Review, 23, 184–202. doi:10.1111/corg.12086
  • Saleh, M., Zulkifli, N., & Muhamad, R. (2010). Corporate social responsibility disclosure and its relation on institutional ownership. Managerial Auditing Journal, 25, 591–613. doi:10.1108/02686901011054881
  • Silva-Gao, L. (2012). The disclosure of environmental capital expenditures: Evidence from the electric utility sector in the USA. Corporate Social Responsibility and Environmental Management, 19, 240–252. doi:10.1002/csr.v19.4
  • Syed, M. A., & Butt, S. A. (2017). Financial and non-financial determinants of corporate social responsibility: Empirical evidence from Pakistan. Social Responsibility Journal, 13, 780–797. doi:10.1108/SRJ-08-2016-0146
  • Tagesson, T., Blank, V., Broberg, P., & Collin, S. O. (2009). What explains the extent and content of social and environmental disclosures on corporate websites: A study of social and environmental reporting in Swedish listed corporations. Corporate Social Responsibility and Environmental Management, 16, 352–364. doi:10.1002/csr.194
  • Ullmann, A. A. (1985). Data in search of a theory: A critical examination of the relationships among social performance, social disclosure, and economic performance of U. S. firms. The Academy of Management Review, 10, 540–557.
  • Waagstein, P. R. (2010). The mandatory corporate social responsibility in Indonesia: Problems and implications. Journal of Business Ethics, 98, 455–466. doi:10.1007/s10551-010-0587-x
  • Williams, S. M. (1999). Voluntary environmental and social accounting disclosure practices in the Asia-Pacific Region: An international empirical test of political economy theory. The International Journal of Accounting, 34, 209–238. doi:10.1016/S0020-7063(99)00006-0
  • Xu, B., & Zeng, T. (2016). Profitability, state ownership, tax reporting and corporate social responsibility: Evidence from Chinese listed firms. Social Responsibility Journal, 12, 23–31. doi:10.1108/SRJ-06-2014-0076