IDEAS home Printed from https://ideas.repec.org/a/uii/jaaife/v17y2013i1p75-85id3772.html
   My bibliography  Save this article

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

Author

Listed:
  • Tarmizi Achmad
  • Faisal Faisal

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).Kata kunci: community contributions, kepemilikan, industri, stakeholder, legitimasi, Indonesia

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.
    • Handle: RePEc:uii:jaaife:v:17:y:2013:i:1:p:75-85:id:3772
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JAAI/article/view/3772/3352
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jaaife:v:17:y:2013:i:1:p:75-85:id:3772. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JAAI/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.