Pengarang
Agus Ismaya Hasanudin, Yuliansyah Yuliansyah, Jamaliah Said, Christin Susilowati
Tanggal terbit
2019
Jurnal
Entrepreneurship and Sustainability Issues
Jilid
6
Terbitan
3
Halaman
1354-1368
Penerbit
VsI Entrepreneurship and Sustainability Center
Deskripsi
The aim of this study is to examine, through corporate reputation and double-loop learning, how Management Control System (MCS) in the form of a diagnostic and interactive system positively and significantly affects corporate social responsibility (CSR) and the firm performance (FP). This study uses a sample of 163 respondents who are middle to top level managers of manufacturing companies in Banten Province. We test hypotheses by using structural equation modelling, especially SmartPLS. We find that the effect of MCS on CSR does not directly affect the corporate firm performance, and that reputation and Double-Loop Learning (DLL) do mediate better firm performance. The study implies that MCS can help the company to support the process of CSR application more effectively when it matches performance to the expectation of stakeholders. In addition, manufacturers must maintain their reputation and increase their double-loop learning to seize opportunities as a result of their socially responsible activity, and to achieve optimal corporate firm performance.
Total kutipan
Artikel Scholar
AI Hasanudin, Y Yuliansyah, J Said, C Susilowati - Entrepreneurship and Sustainability Issues, 2019
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