Interactive Performance Measurement Systems, Corporate Social Responsibility and Their Impact on Environmental and Social Performance

Abstract

The purpose of this articles is to evaluate the effect of interactive performance measurement systems (IPMS) on environmental and social performance through corporate sustainablity. In this study,  we distribute a questionaire to  managers in state-owned enterprises – one of leading cement industries in Indonesia, Semen Indonesia . According to 39 usable data, we analyse it using smartPLS. The study found that interactive performance measurements systems has a direct effect on social performance not on environment performance. In addition, we do not find indirect effect between IPMS and performances exist in this study. This study implies that when state-owned entrepresise implement IPMS it enable to enhance social performance.

Keywords: Interactive performance measurement systems, Corporate Responsibility Social,  Environment performance, Social performance, state-owned entrepresise

DOI: 10.7176/RJFA/10-10-17

Publication date:May 31^st 2019

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