Jurnal Ilmiah Akuntansi dan Bisnis
Vol 17 No 1 (2022)

The Motivation Behind CSR Manager Role in Indonesian Mining Companies

Rabin Ibnu Zainal (Universitas Sumatera Selatan)
Fitriya Fitriya (RMIT University)
Teguh Iman Santoso (Universitas Sumatera Selatan)



Article Info

Publish Date
22 Jan 2022

Abstract

The goal of this research is to investigate the underlying motivations for the role of the CSR manager. The study used smart PLS analysis to identify three motivations behind the role of CSR managers in mining companies, namely economic, legal and ethical domains. The study includes 114 managers or representatives from CSR-implementing mining companies in South Sumatera, Indonesia. The manager of mining companies in this region is mandated to implement CSR based on the rules of legislation. The study found that following Indonesian CSR legislation is not a significant motivation for CSR managers. Instead, CSR managers' decisions are influenced by economic motivation. Furthermore, analysis results revealed that CSR managers' motivation for economic and legal domains influenced their role in CSR. Keywords: CSR, mining companies, motivation, role.

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Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...