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The Determinants Of Corporate Community Contributions: Some Insights From Indonesian Firms

Author

Listed:
  • Tarmizi Achmad
  • Faisal Faisal

    (Program Studi Akuntansi, Universitas Diponegoro
    Program Studi Akuntansi, Universitas Diponegoro)

Abstract

Penelitian ini menginvestigasi faktor-faktor yang mempengaruhi praktik filantropi (philantrophy/community contributions/giving) di Indonesia, dengan menggunakan dua perspektif teori, stakeholder dan legitimasi teori. 41 perusahaan publik yang pada periode tahun 2008-2011 digunakan sebagai sampel. Hasil penelitian ini menunjukkan bahwa tipe kepemilikan dan industri mempunyai pengaruh yang signifikan terhadap jumlah rupiah filantropi yang diberikan perusahaan. Lebih jauh, hasil ini menyatakan bahwa Badan Usaha Milik Negara (BUMN) dan perusahaan-perusahaan dalam sektor industri high-profile lebih banyak terlibat dalam aktivitas filantropi (community contributions). Hasil penelitian ini memberikan kontribusi yang signifikan terhadap literatur terkait determinan-determinan aktivitas filantropi (community contributions).

Suggested Citation

  • Tarmizi Achmad & Faisal Faisal, 2013. "The Determinants Of Corporate Community Contributions: Some Insights From Indonesian Firms," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 17(1), pages 75-85, Juni.
    • Handle: RePEc:uii:jaaife:v:17:y:2013:i:1:p:75-85
    DOI: http://dx.doi.org/10.20885/jaai.vol17.iss1.art6
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