Universitas Indonesia Conferences, The 4th International Conference of Vocational Higher Education

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Corporate Culture, Corporate Social Responsibilty Disclosure and Firm Performance in the era Industry 4.0
Marsdenia Marsdenia

Last modified: 2019-07-01


Abstract. This paper aimed to examine the role of Corporate Culture disclosure on the effect of Corporate Social Responsibility (CSR) disclosure to Firm Performance in the era Industry 4.0.  This paper achieved above objective by using structural equation modelling on a data set of 450 indonesian listed company in the period of the 2012 to  2017, its done by assessing the  relationship CSR disclosure with coporate culture and firm performance in a single integrative model. The results support a partial mediating effect of corporate culture on the relationship between CSR disclosure and firm performance It indicates CSR disclosure contributes to give deeply understanding of its driver mechanism to elevate firm performance. The theorytical implications that this result support previous research on the mediating and moderating association of CSR to Firm performance. The limitation of this research of its generalization conclusion since the sample only covered one country, Indonesia. It will give opportunity for future researsch to extend the sample such as, south east asia countries, or asia pacific countries. Other limitations by using another methods of research to answer the reason of partial effect of corporate culture on association of CSR and Firm performance. Its also the probability of  omit variable in the research design, so in the future may be input external factor on the nation level such as governance indexed, Law inforcemen indexed, economic growth, corruption indexed, and many others.

Keywords: Structural Equation Model, Indonesia, Firm Value, Integrated Report, Sustainability report (JEL format)