Non-Audit Services, Business Performance And Corporate Social Responsibility: The Case Of Small And Medium Manufacturing Companies In Malaysia
| dc.contributor.author | Ganesan, Yuvaraj | |
| dc.date.accessioned | 2017-01-26T02:10:56Z | |
| dc.date.available | 2017-01-26T02:10:56Z | |
| dc.date.issued | 2016-03 | |
| dc.description.abstract | Realising the benefits that could be brought from Corporate Social Responsibility (CSR) practice among businesses to the nation, the Malaysian government implemented many policies, regulations and invested a significant amount of money to encourage companies to practice CSR. However, past literature showed that the level of CSR practice amongst Malaysian companies was still not at a satisfactory level, mainly in the manufacturing sector. Furthermore, there was a lack of CSR research in the context of Small and Medium Enterprises (SMEs), which make up a significant portion of companies’ establishments around the world and plays an important role on economy, society and environment. Therefore, this study was undertaken to shed some light on the issue from SME’s perspective. The objectives of this study were to (i) investigate the relationship between utilisation of non-audit services (NAS) and business performance. (ii) investigate the relationship between business performance and CSR practice. (iii) examine whether business performance mediated the relationship between NAS and CSR practice, and (iv) examining whether ownership moderated the relationship between business performance and CSR practice. To achieve the research objectives, 600 questionnaires were sent to SME manufacturing companies. A total of 126 useable responses were used in the analysis. The research findings indicated that non-audit services have a significant effect on business performance and business performance has a significant effect on CSR. It was also found that business performance mediates the relationship between NAS and CSR. Unfortunately, ownership does not have moderate role in the relationship business performance and CSR. The finding depicts that the external accountant able to add value to SMEs thought the NAS, meanwhile SMEs in the manufacturing sector were found to be more focused on business-related CSR dimensions, such as customers, employees, shareholders and suppliers. In addition, this study found that there were no differences between family and non-family firms in practicing CSR. The finding will be able to contribute to the knowledge of academic in the form of empirical evidence and theoretical testing. Moreover, this study helps the relevant authorities to understand CSR practices and usage of NAS among SMEs in manufacturing sector. It will help the responsible agencies to plan CSR programs accordingly for SMEs and promoting NAS to SMEs. | en_US |
| dc.identifier.uri | http://hdl.handle.net/123456789/3592 | |
| dc.language.iso | en | en_US |
| dc.publisher | Universiti Sains Malaysia | en_US |
| dc.subject | Corporate Social Responsibility (CSR) | en_US |
| dc.title | Non-Audit Services, Business Performance And Corporate Social Responsibility: The Case Of Small And Medium Manufacturing Companies In Malaysia | en_US |
| dc.type | Thesis | en_US |
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