EMPLOYEES’ PERCEPTION ON CORPORATE SOCIAL RESPONSIBILITY PRACTICES AND AFFECTIVE COMMITMENT

Journal Title: Journal of Accounting Research, Organization and Economics - Year 2019, Vol 2, Issue 1

Abstract

Abstract Objective – This research aims to study the employee’s perception on CSR practices and affective commitment in public listed companies in the area of Klang Valley, Malaysia. There were four dimensions on CSR practices that might affect the employee’s affective commitment in the organization which are economic responsibility, legal responsibility, ethical responsibility and philanthropic responsibility. Design/methodology – This study used Likert-Scale questions in order to answer both dependent and independent variables. A set of questionnaire was distributed to the employees who works in public listed companies in Klang Valley area regardless of their industry as population of this study. The data were analyzed by using Statistical Package for the Social Sciences (SPSS). Results – The findings from this study reveal that there is significant relationship of the employee’s perception on four dimensions of CSR practices and affective commitment. More than that, between all the four dimensions of CSR practices, economic responsibilities are found as the main element in influencing the employee’s affective commitment in work. The findings also show that role of gender does not moderate any relationship between dependent variables and independent variables. Research limitations/implications – This research adds the information on the level of affective commitment towards employees’ perceptions in the public listed companies in Malaysia as theoretical part that focused on the CSR dimensions based on the Carroll ‘s Model which are economic responsibility, legal responsibility, ethical responsibility and philanthropic responsibility with gender as the moderating variable in the study. The empirical part of this study has assessed that the economic, legal, ethical and philanthropic responsibility that can affect the level of affective commitment towards the employees’ perceptions in the public listed companies in the Klang Valley.

Authors and Affiliations

Nurulatika Ahmed, Nor Suziwana Tahir

Keywords

Related Articles

WHAT INFLUENCES CAPITAL ADEQUACY RATIO IN ISLAMIC COMMERCIAL BANKS? EVIDENCE FROM INDONESIA

Abstract Objective – This study aims to examine whether Return on Assets (ROA), Financing to Deposit Ratio (FDR), Size, Net Interest Margin (NIM), and Deposit (DEP) have any influence on Capital Adequacy Ratio (CAR) of...

Design and Development of Credit Scoring Model for Conventional Banks for Individual Borrowing Case Study on PT BPR Sungai Puar District Agam

Objective – This research is conducted to design and develop credit scoring model on the conventional bank in order to determine individual loan. The research takes place in PT BPR Sungai Puar, Kabupaten Agam. This model...

The Application of PSAK 24 on Employee Benefits in Banking Institutions Listed in Indonesia Stock Exchange

Objective – This study aims to examine the implementation and differentiation of PSAK 24 regarding employee benefits (Revision 2010) with PSAK 24 (Revision 2013) in the banking institutions listed on the Indonesia Stock...

EMPLOYEES’ PERCEPTION ON CORPORATE SOCIAL RESPONSIBILITY PRACTICES AND AFFECTIVE COMMITMENT

Abstract Objective – This research aims to study the employee’s perception on CSR practices and affective commitment in public listed companies in the area of Klang Valley, Malaysia. There were four dimensions on CSR pr...

ACCOUNTABILITY AND MANAGEMENT OF WAQF: AN ANALYSIS OF WAQF PRACTICE IN BANDA ACEH, INDONESIA

Abstract Objective – This research was conducted to analyze how management, regulation, recording, and reporting of waqf assets in Banda Aceh, Indonesia Design/methodology – This research is a qualitative-descriptive t...

Download PDF file
  • EP ID EP597977
  • DOI 10.24815/jaroe.v2i1.13274
  • Views 60
  • Downloads 0

How To Cite

Nurulatika Ahmed, Nor Suziwana Tahir (2019). EMPLOYEES’ PERCEPTION ON CORPORATE SOCIAL RESPONSIBILITY PRACTICES AND AFFECTIVE COMMITMENT. Journal of Accounting Research, Organization and Economics, 2(1), 41-53. https://europub.co.uk./articles/-A-597977