The effect of contextual variables in the relationship between CSR and CFP: Evidence from Indonesian companies

The objectives of this study is to investigate whether business environment, business strategy, formalization, decentralization, reliance on combination of belief & boundary system, reliance on combination of diagnostic & interactive control system, reliance on interactive control system moderate the relationship between CSR and CFP under the slack resource and good management theories. 220 respondents from manufacturing companies listed on the Jakarta Stock Exchange were selected and two regression models were developed to examine the relationship between the related variables. The findings show that business environment has moderated the CSR-CFP link under good management theory, decentralization has moderated the CSR-CFP link under slack resource theory, and reliance on combination of diagnostic and interactive control system has moderated the CSR and CFP link based on slack resource theory

The impact of management on CSR

The purpose of this study is to investigate the difference in the CSR perceived by the actors in the Indonesia economy represented by managers working in state-owned companies (BUMN) and non state-owned companies. The unit of analysis in this study is Indonesian managers. The population of this study is all Indonesian managers working in the Jakarta stock exchange’s listed companies and in state-owned companies. Based on the mean difference analysis, the result is that there is no difference of CSR perceived by managers working in SOC and POC. The rank of CSR dimensions perceived by managers is as follows: (1) corporate governance, (2) customer, (3) employment, (4) community and society, (5) environment, (6) human rights, and (7) controversial business

The relationship of CSR and financial performance: New evidence from Indonesian companies

The research objectives of the study are to investigate whether there are any positive relationships between CFP and CSR under the slack resource theory and to investigate whether there are any positive relationships between CSR and CFP under good management theory by integrating concept of strategic management into the definition of CSR as sustainable corporate performance including economy, social,and environment. To answer the research questions of this study, questionnaire-based survey research design was used. The questionnaires that include items representing variables in this study (corporate social performance, corporate financial performance, business environment, strategy, organization structure, and control system) were sent to the respondents who are managers of state-owned companies(BUMN) and private-owned companies using post and e-mail services. There is a positive relationship between CFP and CSP under the slack resource theory and under good management theory

Dietry and lifestyle changes of Malaysia breast cancer survivors: a qualitative study

Objective : This study was performed to determine changes in diet and lifestyle among breast cancer survivors in Malaysia. Methods : This was a qualitative study done on fifteen survivors (8 Malays and 7 non-Malays) obtained from the Oncology and Surgery Department, National University of Malaysia Hospital. The study was conducted using a semi-structured interview format. The data obtained were sorted into various categories via content analysis. Results : Majority of breast cancer survivors increased their fruit and vegetable intake following diagnosis. Some non-Malays changed to vegetarian whereas all the Malays remained on the same dietary pattern. As far as exercise was concerned, all Malays did not exercise before diagnosis, but did so after diagnosis, whereas most of non-Malays did not exercise either before or after diagnosis. Conclusion : Some changes were noticed in dietary and lifestyle behaviors after diagnosis among some survivors. The differences were due to their different cultural and religious backgrounds

Kesan persepsi undang-undang dan penguatkuasaan zakat terhadap gelagat kepatuhan zakat pendapatan gaji

Zakat law and enforcement are instruments used to ensure the collection of zakat.The collection of zakat depends on the obedient behavior amongst the Muslim community. However, there are no empirical explanations that show the situation and the impact of zakat law and its enforcement on the obedient behavior, especially the Muslim workers who are eligible to pay zakat on their salary income.Hence, this study aims at investigating the perception amongst the Muslim workers towards the zakat law and its enforcement. The study was focused in Kedah,a state that has for long gazetted zakat on salary income as compulsory (since 1986).Findings of this study showed that the community has negative perception towards the zakat law and its enforcement on salary income.However, the perception of the workers community influences the obedient behavior towards zakat.This shows that zakat law is an instrument that influences the obedience towards zakat, but if a large proportion of the community has negative perception towards the zakat law this would affect the performance of zakat collection

Gelagat Kepatuhan Zakat Pendapatan Gaji Di Kalangan Kakitangan Awam Persekutuan Negeri Kedah

Compliance level of zakah on employment income is very low, although such income has long been fatwa and gazetted as obligatory by many states in Peninsular Malaysia. However, there is no study done on the compliance behaviour of zakah on employment income. Thus, this study attempts to investigate factors that influence the compliance behaviour. The first objective of this study is to identify dimensions in attitude towards zakah on employment income. Besides influencing the compliance behaviour, attitude is believed to be a complex construct and therefore, it needs to be studied further in some detail. The second objective is to develop a compliance behaviour model of zakah on employment income. This is to gain understanding as to how the variables involved influence the compliance behaviour. Various variables from several disciplines are believed to have significant influence on compliance behaviour. The survey and questionnaire methods were used for collecting data. Principal component and multivariate logistic regression analyses were applied to data collected from 353 respondents, who were selected through systematic sampling. Principal component analysis shows that attitude towards zakah on employment income can be decomposed into five smaller components. Each component, together with other variables, was tested in the compliance behaviour model. Results from the logistic regression analysis show that seven variables are positively associated with the compliance behaviour. These variables are zakah laws; service quality; promotional exposure; three components of attitude; and knowledge. One variable, i.e., religiosity index, is found to be associated negatively. The above findings imply that zakah laws should be strengthened. Further, Baitulmal should try to improve the perception of the ummah concerning its service quality, and revamp its zakah promotion strategies. Since, attitude, religiosity, and knowledge on zakah are also important factors in the compliance behaviour, they need to be improved in order to increase the level of compliance. Except for religiosity, the results show that, the more positive the variables, the higher is the potential of zakah compliance. The negative result from the religiosity index suggests that many respondents still prefer to pay zakah unofficially, being under the influence of certain individuals who disagree with thefatwa of zakah on employment income. Attitude towards zakah on employment income was indeed a complex variable, which should be first decomposed, in order to conduct further study on it. By doing so, the goodness of fit of the zakah compliance model was improved and a more informative model was obtained

Characteristics of the American middle school

If we look back on the history of education in the United States, we find many patterns of school organization. Prior to the establishment of middle schools, the middle level of schooling was commonly known as junior high school. According to Van Til, et al., (1967), the first junior high school was established at Columbus, Ohio in 1909. Since then, both the 8-4 plan and 8-5 plan, the standard organizational patterns used for public schooling in the United States after the Civil War, have been gradually changed to the newer form--the 6-3-3 plan. The first prompting to establish a junior high school came in a report of a subcommittee of the Committee of Ten on Secondary School Studies

Individual taxpayer assessment performance under self- assessment system in Malaysia

The revert from the Official Assessment System (OAS) to the Self-Assessment System (SAS) in Malaysian tax system beginning year 2004 for individual taxpayers, forces taxpayers to perform the primary function of SAS i.e. income assessment task previously carried out by trained tax officers. The primary function is related to determining the correct amount of tax liability and getting the tax return accurate. Hence, the successful implementation of SAS relies heavily on the acceptance and cooperation of taxpayers. This study serves to evaluate the income assessment performance of taxpayers and its influential factors. Using Libby’s (1995) Antecedents and Consequences of Knowledge model as the underlying framework, this study examines the effect of factors such as knowledge in taxation, complexity of tax laws, attitude towards paying tax, probability of being detected, taxpayer assistance, general problem solving ability, experience and demographic variables on taxpayer assessment performance. Due to the nature of variables in this study which intends to elicit self ability and knowledge of a particular individual, a quasi-experimental design were chosen as the data collection method. In order to get the involvement from the real taxpayers, this study employs purposive sampling frame by choosing the UUM KL masters students. The results of this study provide empirical evidence that in order to perform their responsibilities well, taxpayers must possess knowledge in taxation. The relationship of knowledge and performance has been examined in the context of experts such as auditors and tax professionals. This study reveals that this relationship also exist in the context of novice, nevertheless the role of knowledge in the expert and novice model is slightly different due to the different nature of expert and novice knowledge

A confirmatory analysis of zakah compliance behavioural intention on employment income

A confirmatory test of Ajzen and Fishbein’s (1980) theory of reasoned action using structural equation modeling was carried out to study the impact of zakah compliance intention toward employment income. This study had two objectives: 1) to examine the reliability and validity of all variables in the theory of reasoned action using confirmatory factor analysis (CFA), and 2) to determine the relationship between each variable of attitude and subjective norm (obtained from CFA) with zakah compliance intention on employment income. Based on 264 respondents, we used CFA structural equation modeling as the measurement model in measuring attitude, subjective norm, and intention. This study used decomposition of variable in the theory of reasoned action to analyse zakah compliance intention of zakah on employment income. The results of the study indicated that the goodness of fit model comprising attitude, subjective norm, and intention is better when CFA was used. Three components of attitude and two components of subjective norm constructs were found to achieve unidimensionality, and convergent validity and discriminant validity. Thus, this study supported the argument that attitude and subjective norm in the model of zakah on employment income compose of several components and provide good reliability and validity if each component is tested with CFA. Additionally, this study also supported the relationship between attitude and subjective norm with zakah compliance behavioural intention. Recommendations for practice and limitations of the study are also discussed

Sikap, norma subjektif dan kawalan gelagat ditanggap terhadap niat gelagat kepatuhan zakat pendapatan gaji

Purpose – Previous zakah literatures have shown that many factors may influence the compliance behaviour of zakah on employment income. However, variable intention has not been taken as the focal point previously, although intention is said to be the immediate antecedent variable to one’s compliance behaviour. Thus, this study was conducted to determine factors that influence the variable intention to comply, with zakah payment among Muslim employees. Theory of planned behaviour, which was developed by Ajzen (1985), was applied as a basis for this study. This study used a diff erent approach than the usual one by decomposing the main factors (i.e. att itude and subjective norm) into several dimensions. Meanwhile, perceived behavioural control does not use this approach. Design/Methodology/Approach – This study is based on an extensive literature review and data were generated from a sample 250 Muslim individuals. A multiple regression analysis was used for statistical analysis. Findings – The results showed that att itude and subjective norm can be decomposed into six and three components, respectively. Bett er results were found when all the decomposed components were tested in multiple regression analysis. Three components of att itude, three components of subjective norm, and perceived behavioural control were found to be signifi cantly related to the intention to comply with zakah payment. Originality/Value – This study supports the contention that att itude and subjective norm in the model of zakat intention of compliance behaviour are respectively composed of several dimensions and provide good results if each dimension is treated as a separate variable