CSR activities in SMEs: The impact of TPB’s factors to firm’s performance and firm size as moderator

Athirah Mohd Tan; Jo Ann Ho; Syazwani Yahaya; Muhammad Shahid Khan

doi:10.21834/e-bpj.v8i26.5148

Authors

Athirah Mohd Tan School of Business, Asia Pacific University, Kuala Lumpur, Malaysia
Jo Ann Ho Faculty of Business, Universiti Putra Malaysia Selangor, Malaysia
Syazwani Yahaya School of Business, Asia Pacific University, Kuala Lumpur, Malaysia
Muhammad Shahid Khan Business School, Suan Sunandha Rajabhat University, Thailand

DOI:

https://doi.org/10.21834/e-bpj.v8i26.5148

Keywords:

Theory of Planned Behaviour, Corporate Social Responsibility, Firm Performance , Firm Size

Abstract

This study employed the TPB to examine factors, intention, behaviour, firm performance and sample size in SMEs to engage in CSR. PLS-SEM was used to analyse the respondents. The findings confirmed to have a significant impact for every factor and the intention, intention and the owner's or manager's behaviour which reflected in the firm's performance. While for CSR activities and corporate performance has been found to be moderate by firm size. The result of this study is one of the few to empirically examine each of the TPB variables in CSR participation, supporting the paradigm proposed by Azjen.

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