The Influence of Corporate Social Performance, （企业社会绩效的影响,）.pdf

World Journal of Social Sciences Vol. 2. No. 7. November 2012 Issue. Pp. 48 – 63 The Influence of Corporate Social Performance, Budget Emphasis, Participative Budget on Job Related Tension Harry Suharman* This study examines to determine if corporate social performance (CSP), budget emphasis, and participative budget can reduce job related tension, by analyzing thirty seven Indonesian listed companies’ 2010 annual reports and published sustainability reporting. Path Analysis has been used to analyzed the collected data and evaluate the hypothesis testing. The analysis reveals that most companies in Indonesia do not supported the hypothesis. This suggest that the implementation of CSP, budget emphasis, and participative budget policies should not only fulfilling the standard setting requirements (normative) but it also have to concern with both employees and managers’ expectation in order to reduce job related tension. 1. Introduction Generally, the main objective of many practitioners build a business is to make a profit. Friedman (1970) also had stated that many company conduct business to fulfill self interest and only concern in achieving profit. Without profit one might not survive in performing business even though they are experiencing lack of concern in social responsibility and environmental motive. However, this condition may drive protest from many communities or stakeholders. Every effort that only concern with profit motive