• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.209-216
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• 2021

This study aim is to examine 1) the impact of corporate social responsibility disclosure and tax aggressiveness on firm value, 2) the impact of tax aggressiveness on firm value, and 3) the impact of corporate social responsibility on firm value. The sample of this study is 29 manufacturing companies listed on the Indonesia Stock Exchange. The period of research spans three years, from 2017 to 2019. The data is gathered from the annual report of the companies or website of companies and also the website from Indonesia Stock Exchange (IDX). This study uses Structural Equation Model with Partial Least Square. The research findings show that corporate social responsibility and tax aggressiveness have a negative and significant impact on firm value. The tax aggressiveness and firm value have a negative and significant impact. Corporate social responsibility has a positive and significant impact on firm value. This study uses the manufacturing sector, so that the findings of this study cannot be generalized to other sectors. Future research should explore other sectors such as mining, banking, etc. This study uses Effective Tax Rate (ETR) to measure tax aggressiveness. Further research should use another measurement, for instance, Current Effective Tax Rate (CETR).

• 한국프랜차이즈경영연구
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• 제8권2호
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• pp.5-16
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• 2017

Purpose - This study empirically analyzes the effects of social responsibility activities (legal, charitable, environmental, ethical) of franchised chain hotels on customer value and SNS citizenship behavior. Furthermore, this study examines mediating role of customer value on SNS citizenship behavior. Design, data, and methodology - A survey was conducted on customers residing in Korea who had visited the franchised chain hotels in Seoul, Gyeonggi, and other regions, over a period of three months (from October 1, 2016 to December 31, 2016). There were a total of 426 valid samples, and the hypotheses were tested through hierarchical analysis. Results - First, among the social responsibility activities of franchised chain hotels, all four factors of legal, charitable, environmental, and ethical responsibilities had a statistically significant positive effect on customer value. Second, among the social responsibility activities of franchised chain hotels, all four factors had a statistically significant positive effect on SNS citizenship behavior. Third, customer value had a statistically significant positive effect on SNS citizenship behavior. Conclusions - Since social responsibility activities are utilized as a means of direct marketing, for creating and selling images of products and services of franchised chain hotels, it is necessary to become a fixed form of corporate culture.

• International journal of advanced smart convergence
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• 제11권1호
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• pp.117-126
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• 2022

Corporate social responsibility (CSR) is the basic strategy for enterprises to obtain competitive advantages, and reflects the most basic value orientation and development concept of enterprises. The purpose of this study is to explore the relationship between corporate culture, innovation ability and core competitiveness of enterprises from the perspective of corporate social responsibility, and to establish a model and analyze the survey data of 32 agricultural science and technology enterprises in Tianjin by using SPSS23.0. As a result of the study, we found that corporate social responsibility (Ethical responsibility, Philanthropic responsibility) has a significant positive impact on corporate culture and innovation ability, corporate culture has a significant positive impact on innovation ability and corporate core competitiveness, and innovation ability has a significant positive impact on corporate core competitiveness. Therefore, it is suggested that agricultural science and technology enterprises should fulfill their social responsibilities, form a unique corporate culture, serve agriculture with science and technology, and constantly improve the ability of agricultural science and technology innovation, so as to enhance the core competitiveness of enterprises.

• 문화기술의 융합
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• 제5권3호
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• pp.71-78
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• 2019

기업의 지속가능한 성장을 위해 윤리경영이나 사회공헌활동 등 사회적 책임의 중요성이 더욱 강조되고 있다. 이러한 사회적 관심과 기대의 증가로 기업의 사회적 책임에 대한 연구가 많았음에도 불구하고 대부분 일반 제조업을 대상으로 한 연구에 국한되었다. 본 연구는 금융업을 대상으로 사회적 책임활동이 재무성과에 미치는 영향을 분석하고자 함이 목적이다. 또한 경제정의연구소가 발표한 사회적 책임활동 우수기업과 그렇지 않은 기업의 재무성과에 대한 차별성을 분석하고자 한다. 분석기간은 2011년부터 2016년까지이며, 자기상관과 이분산 문제를 해결하는데 상대적으로 효과적인 Robust Regression 방법론을 이용하여 분석하고자 한다. 분석결과, 사회적 책임활동(KEJI 지수)가 높을수록 재무성과에 긍정적인 영향을 미친다는 사실을 검증하였다. 또한 사회적 책임활동 우수기업과 그렇지 기업의 재무성과에 유의한 차이가 있음을 확인하였다. 이러한 결과는 기업의 재무전략수립에 중요한 시사점을 가질 것이며, 지속가능한 경영을 위해 노력하고 있는 금융업계에 유용한 정보로 작용할 것이다.

• 사회복지연구
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• 제42권4호
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• pp.329-363
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• 2011

본 연구는 사회복지관의 사회복지사를 대상으로 기관의 조직풍토에 대한 지각 정도를 측정하고, 사회복지사가 지각한 조직풍토 수준이 전문성에 미치는 영향을 알아보는 것이다. 이를 위해서 사회복지관 사회복지사 570명의 자료를 위계적 회귀분석 등을 통해 분석하였다. 사회복지관의 조직풍토가 사회복지사의 전문성에 영향을 주고 있다고 나타난 연구결과는 복지관의 풍토(분위기)를 어떻게 조성하고 관리하느냐에 따라 사회복지사의 전문성이 향상되기도 하며, 혹은 그렇지 못하기도 한다는 것이다. 이러한 조직풍토는 궁극적으로는 클라이언트에게 제공되는 서비스의 질과도 연관된 중요한 요소이기도 하다. 따라서 사회복지관 실정에 맞는 긍정적인 조직풍토를 조성하고 관리하도록 사회복지사와 운영자 모두의 노력이 필요하다.

• International Journal of Advanced Culture Technology
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• 제12권2호
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• pp.43-50
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• 2024

Foreign scholars pointed out that the root of the Korean economic crash was A Study on Corporate Social Responsibility and Moral Management due to the government's excessive regulations, the harmful effects of government finance, and the high-cost political structure. Despite the need to ease the rigidity of governmental finance and various regulations and operate the financial system through autonomous market mechanisms, it was argued that various bribes, express fees, and collusive lobbying funds were inevitably generated due to discretionary acts of bureaucrats with licenses and permits, complicated administrative procedures and systems, and regulatory changes in government policies. In fact, in developing countries, corruption was a necessary evil for economic development and was seen as a lubricant in economic management. The purpose of this study is to study the social responsibility and corporate ethics of chaebol. First: consider the problems of large corporations. Second, We will consider the direction and policy of corporate ethics. This paper sheds light on the ethical management of the Korean chaebol, considering that corporate ethics and transparency for the social responsibility of chaebols are important

• The Journal of Asian Finance, Economics and Business
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• 제6권1호
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• pp.21-31
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• 2019

This paper examines how corporate social responsibility is related to the degree of asymmetric information in the Korean financial market. Recent theory argues that there is a negative relationship between a firm's corporate social responsibility and its information asymmetry. To test this hypothesis, we use the environment, social and governance (ESG) score, published by the Korean Corporate Governance Service, to proxy a firm's management practices toward socially responsible activities. In the entire sample of the Korean firms, we find contrasting results; the ESG score shows negative relationships with the price impact measure but statistically insignificant relationships with the dispersion of analyst forecasts. However, the ESG score shows negative relationships with both measures when we exclude chaebol affiliates from the sample. These findings are robust when we examine environmental, social and corporate governance scores separately. This set of results argues for the extant theory, expecting a negative relationship between a firm's engagement in corporate social responsibility and asymmetric information. It further argues for the importance of firm characteristics in determining the influence of socially responsible activities.

• 한국지역사회생활과학회지
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• 제21권2호
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• pp.227-242
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• 2010

The purpose of this study is to explore cultural factors that affect food consumption patterns by comparing them for college students in Korea and China. This study includes seeking pleasure, seeking satiety, and seeking well-being. Food consumption patterns, social responsibility, the value of life, faith in God, traditional moral fundamentalism and cultural taste are the cultural factors. To achieve the purpose, SPSS Win.(12.0) and LISREL(8.72) are applied. From the results of this study, first, among food consumption patterns, Koreans and Chinese both are found to put a higher value on seeking pleasure than other consumption patterns, and Chinese are found to put a higher value on seeking satiety. Second, for Koreans, the value of traditional moral fundamentalism and social responsibility are found to significantly influence seeking satiety and seeking well-being. If they had a higher degree of traditional moral fundamentalism, they would like to seek more satiety from food. And if they had a higher degree of social responsibility, they would like to seek more well-being from food. However, for Chinese, seeking pleasure is found to be significantly influenced by social responsibility and a faith in God, and seeking satiety is found to be significantly influenced by social responsibility and the value of a good life while seeking well-being is found to be significantly influenced by social responsibility and a faith in God. Compared with Koreans, cultural factors such as social responsibility, a faith in God, the value of a good life for the Chinese might influence significantly all three types of food consumption patterns. Thus, this study might provide more useful information about finding cultural differences of values and food consumption patterns between Koreans and Chinese.

• 디지털융복합연구
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• 제20권1호
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• pp.437-443
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• 2022

본 연구의 목적은 간호대학생의 간호전문직과 사회적 책임의 관계에서 자기조절의 매개효과를 확인하는 것이다. 연구대상은 경기도 S대학교 간호학과에 재학 중인 179명의 학생이었다. 자료는 구조화된 설문지를 이용하여 2020년 11월 30일부터 12월 4일까지 수집하였다. 자료의 분석은 SPSS WIN 25.0 program으로 실시하였다. 연구결과 간호전문직관과 자기조절, 사회적 책임은 모두 유의한 양의 상관관계가 있었다. 또 간호전문직관은 사회적 책임에 영향을 미치며, 간호전문직관과 사회적 책임의 관계에서 자기조절이 부분 매개 하는 것을 확인하였다. 본 연구결과를 기반으로 대학에서는 사회적 책임감을 가진 간호사를 배출하기 위하여 간호전문직관과 자기조절을 향상시키기 위한 다양한 프로그램을 개발하여 학생들에게 적용하기를 권고한다.

• 디지털융복합연구
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• 제16권11호
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• pp.393-400
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• 2018

본 연구는 간호대학생의 메타인지와 셀프리더십이 사회적 책임에 미치는 영향과 메타인지와 사회적 책임의 관계에서 셀프리더십의 매개효과를 확인하는데 목적이 있다. 연구대상은 Y시 S대학교 간호학과에 재학 중인 학생 131명이었다. 자료는 2017년 11월 20일부터 12월 1일까지 자기기입식 설문지를 통하여 수집하였으며, SPSS WIN 23.0 program을 이용하여 분석하였다. 연구결과 메타인지와 셀프리더십, 사회적 책임은 모두 유의한 상관관계가 있는 것으로 나타났으며, 메타인지와 셀프리더십은 모두 사회적 책임에 긍정적인 영향을 주고 있는 것으로 확인되었다. 또 메타인지가 사회적 책임에 영향을 주는 과정에서 셀프리더십이 부분 매개를 하고 있는 것으로 나타났다. 본 연구결과를 통하여 간호대학생의 사회적 책임을 강화하기 위해서는 메타인지를 높이고 셀프리더십을 향상시켜야 하며 이를 위한 중재 프로그램을 개발하여 적용해야 함을 알 수 있었다.