Firm Maturity and Corporate Social Responsibility: Using Slack Resources and Gender Composition as Moderating Variables

DOI

10.2991/apbec-18.2019.30How to use a DOI?

Keywords

Corporate social responsibility, firm maturity, slack resources, gender composition

Abstract

This study examines the effect of firm maturity on corporate social responsibility (CSR) using slack resources and gender composition as the moderating variables. Based on stakeholder theory and legitimacy theory, this study develops hypotheses. This study uses 53 Indonesian firms and finds that firm maturity has a positive and significant association with CSR disclosure, whereas slack resources and gender composition has not moderated the positive effect of firm maturity on CSR disclosure.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Rita Sugiarti Nida
AU  - Nadya Hasan
AU  - Elvia R. Shauki
AU  - Vera Diyanty
PY  - 2019/07
DA  - 2019/07
TI  - Firm Maturity and Corporate Social Responsibility: Using Slack Resources and Gender Composition as Moderating Variables
BT  - Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018)
PB  - Atlantis Press
SP  - 227
EP  - 234
SN  - 2352-5428
UR  - https://doi.org/10.2991/apbec-18.2019.30
DO  - 10.2991/apbec-18.2019.30
ID  - SugiartiNida2019/07
ER  -