Drs. Hasan Fauzi,MBA., Ak.,Ph.D.
NIP 196207011988031001Sebagai Staf Pengajar pada Fakultas Ekonomi Lahir 1 Juli 1962
Riwayat Pendidikan:
S-1. Universitas Gadjah Mada. 1987. Bidang Ilmu: Akuntansi
S-2. Master Of Business Administration. Cleveland Stateuniversity. 1993.
Bidang Ilmu: Bisnis dan Akuntansi
S-3.
Universiti Utara Malaysia . 2010.Bidang Ilmu:
Akuntansi Sosial dan LingkunganJudul Disertasi:
CORPORATE SOCIAL PERFORMANCE AND FINANCIAL PERFORMANCE OF INDONESIAN FIRMS
KINERJA SOSIAL DAN KEUANGAN TERHADAP PERUSAHAAN-PERUSAHAAN DI INDONESIA Financial Performance) under the slack resource and good management theory, (ii) to investigate whether business environment, business strategy, formalization, decentralization, reliance on combination of belief & boundary system, reliance on combination of diagnostic & interactive control system, reliance on interactive control system moderate the relationship between CSP and CFP under the two theories, and CFP under the slack resource and good management theories, (2) business
Tujuan studi ini adalah (i) untuik menginvestigasi apakah ada hubungan positif antara CSP (Corporate Social Performance) dan CFP (Corporate Financial Performance) berdasarkan teori Slack Resource dan Good Management, (ii) menginvestigasi apakah variabel lingkungan bisnis, strategy bisnis, formalisasi, desentralisasi, penggunaan kombinasi sistem Belief dan Boundary, penggunaan sistem Diagnistic dan Interactive, dan penggunaan sistem Interactive memoderasi hubungan CSP dan CFP berdasarkan teori Slack Resource dan Good Management, dan (iii) menganalisis persepsi manajer perusahaan BUMN dan non BUMN hubungan variabel variabel-variable terkait. Hasil pengujian menunjukkan bahwa: (1) ada hubungan positif antara CSP dan CFP berdasarkan teori Slack Resource dan Good Management, (2) hanya variabel lingkungan bisnis memoderasi hubungan CSP dan CFP berdasarkan teori Good Management, (3) berdasarkan teori Slack Resource hanya
environment has moderated the CSP-CFP link under good management theory, (3) decentralization has moderated the CSP-CFP link under slack resource theory, and (4) reliance on combination of diagnostic and interactive control system has moderated the CSP and CFP link based on slack resource theory. Moreover, there is no difference in perception regarding CSP between managers working in SOC and POC. The ranking of CSP dimensions (from highest to lowest) as perceived by the managers is as follows: (1) corporate governance, (2) customer, (3) employment, (4) community and society, (5) environment, (6) human rights, and (7) controversial business.
