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Hasan Fauzi
Faculty of Economics, Sebelas Maret University
Economics, Econometrics & Finance

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Corporate Social and Environmental Performance: A Comparative Study Between Indonesian Companies and Multinational Companies (MNCS) Operating in Indonesia Hasan Fauzi
Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v6i1.40

Abstract

This study addresses the following research questions: Are there any significant social and environmental performance differences between Indonesian companies and MNCs operating in Indonesia? Do the levels of social and environmental performances have positive association with financial performance? This study uses the approach to measurement of corporate social and environmental performance (CSEP) and applies each component of the CSR to determine the index of CSEP disclosure contained in the CARs. This variable includes the following components: human resource, community involvement, and environmental performance. The findings of the study are that in terms of social variable, the performance of Indonesian companies and MNCs is the same, while in terms of environmental perspective, performance of MNCs is better than the one of Indonesia companies. In Indonesian companies, the relation of corporate social and environmental performance does not exist, while in MNCs the relation is partially supported for social perspective and mostly supported for environmental perspective.
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