The Small and Medium Enterprises (SMEs) reputation is believed to be supported by the Corporate Social Responsibility (CSR) programs. It is believed that CSR activities are able to increase various advantages for SMEs. However, most of SMEs owners tend to reject CSR activities as well as their perceptions of the load of financial responsibility. They are likely argued that their business has various limitations of resources which are needed to apply CSR programs. Accordingly, it is believed that different SMEs owners ethical sensitivity may bring over the effect of the CSRs intentions on the SMEs reputation. However, few studies explore the effect of CSRs intentions on the SMEs reputation based on various SME owners ethical sensitivity. This study, investigates the mediation and moderation effect of owners ethical sensitivity on the effect of CSR on SMEs. The result shows that ethical sensitivity partially mediates and moderates the effect of CSR on SMEs reputation. Managerial implication and suggestion for future research are discussed.
Setyabudi Indartono and Ratna Candra Sari. Moderating and Mediating Ethical Sensitivity on the Effect of Corporate
Social Responsibility on Indonesia SMEs Reputation.
DOI: https://doi.org/10.36478/ibm.2017.1437.1448
URL: https://www.makhillpublications.co/view-article/1993-5250/ibm.2017.1437.1448