The influence of firm charteristice on the level of CSR disclosure of the food processing companies in Malaysia - utilizing halal certification as moderating variable

There are previous studies examining the relationship between firm characteristics and the level of CSR disclosure, but the results are inconclusive. Limitations of the previous studies are: (i) they examine the level of total CSR disclosure instead of each type of CSR disclosure and (ii) they use g...

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主要作者:	Lestyo Sasono Wijito
格式:	Thesis
語言:	English English
出版:	2014
主題:	HD9000-9495 Agricultural industries
在線閱讀:	https://eprints.ums.edu.my/id/eprint/38905/1/24%20PAGES.pdf https://eprints.ums.edu.my/id/eprint/38905/2/FULLTEXT.pdf
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id	my-ums-ep.38905
record_format	uketd_dc
spelling	my-ums-ep.389052024-06-21T07:09:28Z The influence of firm charteristice on the level of CSR disclosure of the food processing companies in Malaysia - utilizing halal certification as moderating variable 2014 Lestyo Sasono Wijito HD9000-9495 Agricultural industries There are previous studies examining the relationship between firm characteristics and the level of CSR disclosure, but the results are inconclusive. Limitations of the previous studies are: (i) they examine the level of total CSR disclosure instead of each type of CSR disclosure and (ii) they use general reporting frameworks rather than those intended for specific industry. This study makes efforts to deal with the limitations of previous studies by (i) examining the influence of firm characteristics (firm size, firm age, leverage, audit firm and profitability) on the level of each type of CSR disclosure such as food processing sector disclosure (FPSD), environmental disclosure (ENVD), and social disclosures (SOCD) within specific food processing companies and (ii) applying a disclosure index which is derived from the Food processing Sector Supplement (FPSS) of the GRI guidelines. Further, Halal certification is utilized to moderate the influence of firm characteristics on the level of FPSD, ENVD, and SOCD. The population of this study is the 2011 annual reports of 43 food processing companies listed in Bursa Malaysia. Partial Least Square (PLS) is applied to carry out the regression analysis. The results of this study show that, on average, the percentage number of Halal certified companies providing FPSD, ENVD, and SOCD is lower than those of Not Halal certified companies. They also reveal that firm size positively influences the level of ENVD and SOCD; firm age positively influences the level of SOCD; and leverage positively influences the level of FPSD, ENVD and SOCD. However, Halal certification only appears to reduce the positive influence of leverage on the level of ENVD and SOCD. This study might be useful for managers of the food processing companies to choose their disclosure strategy as well as give insights towards the legitimizing effect of Halal certification. 2014 Thesis https://eprints.ums.edu.my/id/eprint/38905/ https://eprints.ums.edu.my/id/eprint/38905/1/24%20PAGES.pdf text en public https://eprints.ums.edu.my/id/eprint/38905/2/FULLTEXT.pdf text en validuser masters Universiti Malaysia Sabah Fakulti Perniagaan, Ekonomi dan Perakaunan
institution	Universiti Malaysia Sabah
collection	UMS Institutional Repository
language	English English
topic	HD9000-9495 Agricultural industries
spellingShingle	HD9000-9495 Agricultural industries Lestyo Sasono Wijito The influence of firm charteristice on the level of CSR disclosure of the food processing companies in Malaysia - utilizing halal certification as moderating variable
description	There are previous studies examining the relationship between firm characteristics and the level of CSR disclosure, but the results are inconclusive. Limitations of the previous studies are: (i) they examine the level of total CSR disclosure instead of each type of CSR disclosure and (ii) they use general reporting frameworks rather than those intended for specific industry. This study makes efforts to deal with the limitations of previous studies by (i) examining the influence of firm characteristics (firm size, firm age, leverage, audit firm and profitability) on the level of each type of CSR disclosure such as food processing sector disclosure (FPSD), environmental disclosure (ENVD), and social disclosures (SOCD) within specific food processing companies and (ii) applying a disclosure index which is derived from the Food processing Sector Supplement (FPSS) of the GRI guidelines. Further, Halal certification is utilized to moderate the influence of firm characteristics on the level of FPSD, ENVD, and SOCD. The population of this study is the 2011 annual reports of 43 food processing companies listed in Bursa Malaysia. Partial Least Square (PLS) is applied to carry out the regression analysis. The results of this study show that, on average, the percentage number of Halal certified companies providing FPSD, ENVD, and SOCD is lower than those of Not Halal certified companies. They also reveal that firm size positively influences the level of ENVD and SOCD; firm age positively influences the level of SOCD; and leverage positively influences the level of FPSD, ENVD and SOCD. However, Halal certification only appears to reduce the positive influence of leverage on the level of ENVD and SOCD. This study might be useful for managers of the food processing companies to choose their disclosure strategy as well as give insights towards the legitimizing effect of Halal certification.
format	Thesis
qualification_level	Master's degree
author	Lestyo Sasono Wijito
author_facet	Lestyo Sasono Wijito
author_sort	Lestyo Sasono Wijito
title	The influence of firm charteristice on the level of CSR disclosure of the food processing companies in Malaysia - utilizing halal certification as moderating variable
title_short	The influence of firm charteristice on the level of CSR disclosure of the food processing companies in Malaysia - utilizing halal certification as moderating variable
title_full	The influence of firm charteristice on the level of CSR disclosure of the food processing companies in Malaysia - utilizing halal certification as moderating variable
title_fullStr	The influence of firm charteristice on the level of CSR disclosure of the food processing companies in Malaysia - utilizing halal certification as moderating variable
title_full_unstemmed	The influence of firm charteristice on the level of CSR disclosure of the food processing companies in Malaysia - utilizing halal certification as moderating variable
title_sort	influence of firm charteristice on the level of csr disclosure of the food processing companies in malaysia - utilizing halal certification as moderating variable
granting_institution	Universiti Malaysia Sabah
granting_department	Fakulti Perniagaan, Ekonomi dan Perakaunan
publishDate	2014
url	https://eprints.ums.edu.my/id/eprint/38905/1/24%20PAGES.pdf https://eprints.ums.edu.my/id/eprint/38905/2/FULLTEXT.pdf
_version_	1804890348997050368

The influence of firm charteristice on the level of CSR disclosure of the food processing companies in Malaysia - utilizing halal certification as moderating variable

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