文章基本信息

标题：MANAGEMENT CONTROL SYSTEM,CORPORATE SOCIAL RESPONSIBILITY,AND FIRM PERFORMANCE
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作者：Agus Ismaya Hasanudin ; Yuliansyah Yuliansyah ; Jamaliah Said 等
期刊名称：Entrepreneurship and Sustainability Issues
电子版ISSN：2345-0282
出版年度：2019
卷号：6
期号：3
页码：1354-1368
DOI：10.9770/jesi.2019.6.3(21)
语种：English
出版社：Entrepreneurship and Sustainability Center
摘要：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.
关键词：Management control system (MCS);corporate social responsibility (CSR);reputation (Rep);double-loop learning (DLL);firm performance (FP)