REKAP ISI
JURNAL ILMIAH
UNTUK KAJIAN PENELITIAN YANG RELEVAN
NamaPengutip:
Rinny Viany Hari/Tgl
Pengarsipan: 20 November 2014
No
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ASPEK JURNAL
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SUBSTANSI/ ISI JURNAL DIKUTIP
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1
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Judul /title:
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Does Corporate
Social Responsibility Lead to Improve in Firm
Financial
Performance? Ev idence from Malaysia
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Nama penulis :
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By Wan Suhazeli Wan
Ahamed, Mahmoud Khalid Almsafir & Arkan
Walid Al-Smadi
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Nama, edisi, halaman jurnal :
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International Journal of Economics a
nd Finance; Vol. 6, No. 3; 2014 ISSN 1916-971X E-ISSN 1916-9728
Published by Canadian Center of
Science and Education
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Sumber/bentuk
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www.ccsenet.org/ijef
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Setting penelitian
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A. Tempat penelitian :
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Graduate
Business School, College of Graduate
Studies, Tenaga National University, Malaysia
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B. Waktu penelitian :
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-
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C.
Subyek penelitian :
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corporate annual report for three firms
listed in Bursa Malaysia for the period from 2007 to 2011.
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Kerangkapikir :
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This
research will be develop on two model of theoretical framework, first model
the will be analysis on relationship between CSR and CFP without using
control variable meanwhile second model will utilize control variable in term
of firm size (number of employee within the firm) and firm sales (total
revenue for the firm). Regression analysis will used to test the relationship
between CSR and CFP. CSRD that consists of environment dimension, community
dimension, workplace dimension and marketplace dimension was the independent
variable while firm financial performance represent by ROE and ROA as
dependent variable.
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Metodologi penelitian
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A. Jenis/ pendekatan :
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Quantitative
study
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B. Metode sampling :
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Purposive sampling
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C. Metode pengumpulan data
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the study had adopted
the use of corporate annual reports of listed firms as our main source data
of data..
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D. Metode analisis data :
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The Statistical Package for Social
Sciences (SPSS)
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Teori yang digunakan :
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According
to Mishra and Suar (2010), The history of CSR was stretches back to the late
50’s and 60’s which in United States, it was a period of new legislation
regard ing equal opportunities, consumer rights, occupational safety and
environmental protection in which organisations responsible to the society.
Today, there is an increased pressure on organisations to act ethically
and socially responsible and there is
increased pressure on many organizations to acknowledge their responsibility
to society (Sun, 2012).
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CSR
concept emphasizes and proposes that a firm has responsibilities to society
that extend beyond making a profit (Mwangi & Jerotich, 2013). This
concept outline it is the obligation of the firm’s decision makers to make
decisions and act in ways that recognize the relationship between business
and society, therefore it’s important for business to continue its commitment
to behave ethically and contribute to economic development while improving
the quality of life of the workforce and
the surrounding community (Sun, 2012)
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The
classical view of financial performance is maximizing the wealth of agents
who ar e shareholders (Dkhili & Ansi, 2012). Based on markets efficiency
that ensures the best allocation of resources and rejects any idea of
corporate responsibility other than making profit for its shareholders.
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Azlan
and Susela (2008) assert that the pressure of the government is a dominant
factor motivating for the involvement of the Malaysia companies into CSR. As
the market is getting highly competitive, firms should take
initiative and action to
improve their involvement in CSR activities as part of their business
strategy to maintain
firm sustainability.
Furthermore, the involvement in CSR would add advantage to the companies if
they were
planning to go global in
which consumer in global market
usually concerned with CSR issues. In addition, the
owners of capital in global
markets, particularly socially
responsible investor are look ing forward at CSR as their
key criteria in their
investment decision.
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Hasil/temuan penelitian :
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CSR has direct relationship
with both ROA and ROE for this model. This result indicate, for ROA, every
unit increase in CSR, firm ROA will increase by 0.14 units, meanwhile for
ROE, every unit increase in CSR, firm ROE will increase by 0.19 units. This
result support the correlation test indicates there is strong and positive
relationship between CSR with ROA and ROA.
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For ROA, Correlation
coefficient of 0.804 indicates a strong positive correlation between the
dependent and independent variables. On the other hand, coefficient of
determination (R) of 0.804 shows that 80.4% of the variation in the firm
performance (ROA) explained by the changes in CSR, leaving only 19.6%
unexplained.
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Proceeding analysis for ROE,
the value 0.878 indicate a strong positive relationship between the ROE as
dependent variable with CSR as independent variables. 87.8% indicates only
12.2% unexplained. The P-Value of 0.004 shows there is a significant
relationship
between ROE and CSR in this model thus accept our H2 hypothesis.
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The result show CSR has
inversed relationship with ROA when Firm Size use as control variable and
direct relationship when Firm Revenue use as control variable. In other
words, decreasing level of CSR by 0.002 units and increasing level of Firm
Size by 0.001 units will result increasing level of ROA of the firm by one
unit. Meanwhile by increasing level of CSR by 0.14 units and decreasing the
level of Firm Revenue by 6.95 units resulting increase level of ROA of the
firm by one unit.
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Diskusi :
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10
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Saran
& rekomendasi
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A. Saran :
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·
Another limitation of this
paper was the timeframe and the number of firms use in this study. Relatively
low number of the company and short span timeframe used may not
comprehensively justify the relation.
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B. Rekomendasi :
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