Kurumsal sosyal sorumluluğun firma performansına etkisi: Türkiye örneği
Loading...
Files
Date
2018-01-31
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Uludağ Üniversitesi
Abstract
Bu çalışmanın amacı gelişmekte olan bir ülke konumundaki Türkiye’de, 2007-2015 yılları arasında BIST Kurumsal Yönetim Endeksi’nde işlem gören firmaların finansal performansları ile kurumsal sosyal sorumluluk düzeyleri arasındaki ilişkiyi analiz etmektir. Çalışmada, Türkiye’de yapılan diğer çalışmalardan farklı olarak dinamik bir metot olan Sistem Genelleştirilmiş Momentler Metodu (sistem GMM) kullanılmıştır. Çalışmada bağımlı değişken olarak muhasebe temelli ROA ve piyasa temelli Tobin’s Q olmak üzere iki oran, bağımsız değişken firmaların kurumsal sosyal sorumluluk notları kullanılmıştır. Ayrıca finansal kaldıraç ve firma büyüklüğü kullanılan araç değişkenlerdir. Analiz sonucunda, firmaların KSS düzeyleri ile iki performans göstergesi arasında da istatistiksel olarak pozitif ve anlamlı bir ilişki olduğu sonucuna ulaşılmıştır.
The objective of this study is to examine whether there is a relationship between the performances and corporate social responsibility levels of companies traded in BIST Corporate Governance Index between 2007 and 2015 in Turkey, which is an emerging market. Different from the previous studies conducted in Turkey, the analysis is conducted with a dynamic method, the System Generalized Moments Method (system GMM). Dependent variable in the study is the company performance and as company performance indicator accounting-based ROA and market-based Tobin’s Q ratios, as the independent variable corporate social responsibility scores are utilized. Control variables, are determined as company size and financial leverage. Analysis results demonstrated that there is a positive and statistically significant relationship between corporate social responsibility scores and accounting-based ROA and market-based Tobin’s Q ratios.
The objective of this study is to examine whether there is a relationship between the performances and corporate social responsibility levels of companies traded in BIST Corporate Governance Index between 2007 and 2015 in Turkey, which is an emerging market. Different from the previous studies conducted in Turkey, the analysis is conducted with a dynamic method, the System Generalized Moments Method (system GMM). Dependent variable in the study is the company performance and as company performance indicator accounting-based ROA and market-based Tobin’s Q ratios, as the independent variable corporate social responsibility scores are utilized. Control variables, are determined as company size and financial leverage. Analysis results demonstrated that there is a positive and statistically significant relationship between corporate social responsibility scores and accounting-based ROA and market-based Tobin’s Q ratios.
Description
Keywords
Kurumsal sosyal sorumluluk, Firma performansı, Kurumsal sosyal sorumluluk endeksi, Dinamik panel veri analizi, Sistem GMM, Corporate social responsibility, Firm performance, Corporate social responsibility index, Dynamic panel data analysis, System GMM
Citation
Alper, D. ve Aydoğan E. (2018). “Kurumsal sosyal sorumluluğun firma performansına etkisi: Türkiye örneği”. Uludağ Üniversitesi Fen-Edebiyat Fakültesi Sosyal Bilimler Dergisi, 19(34), 185-214.