PENGARUH SIKAP DAN NORMA SUBYEKTIF PADA PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
ABSTRACT: This research
investigates decisions to disclose the CSR at the level of individual decision
maker (i.e. Chief Financial Officer/Finance Manager) by applying the theory of
reasoned action. In accordance with the theory, research on public companies
managers in industrial sectors such as Miscellaneous Industry, Consumer Goods,
Basic and Chemical Industry, Mining, and Agricultural Industry, found that
managers’ attitudes towards the CSR disclosure and managers’ subjective norms
on CSR disclosure displayed a positive influence on their intention to disclose
CSR. Further-more, managers’ intentions to disclose CSR also exhibited a
positive influence on the CSR disclosure.
Keywords: corporate social
responsibility disclosure, behavioral intention, attitude towards the behavior,
subjective norms, behavioral beliefs, normative beliefs
Penulis: Nurofik
Kode Jurnal: jpmanajemendd130526
Pesan jurnal yang anda butuhkan disini.... >>> KLIK DISINI <<<
