The Accounting Students' Perceptions in the Implementation of Corporate Social Responsibility in Fast-Food Restaurants in Penang, Malaysia. (A Study Case on McDonald's and KFC)

Fitri, Permata Sari (2021) The Accounting Students' Perceptions in the Implementation of Corporate Social Responsibility in Fast-Food Restaurants in Penang, Malaysia. (A Study Case on McDonald's and KFC). Diploma thesis, Universitas Andalas.

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Abstract

This research examines the differences of the accounting students perceptions towards the implementation of Corporate Social Responsibility (CSR) in fast-food industries, especially fast-food industries in Penang, Malaysia. This study uses McDonald's and KFC as the most go- to fast-food restaurants and readily available to the students. Accounting students are chosen due to the deeper understanding as they took CSR subjects in their curricular and they understand better the relationship of stakeholder theory and CSR as a whole. This study tests seven variables: accounting students’ perceptions, accounting students’ perceptions based on gender, accounting students’ perceptions based on academic years, CSR to Customer (McDonald’s and KFC), CSR to Society (McDonald’s and KFC). This study uses primary data obtained by the distributed questionnaire from google form and secondary data is based on the previous researches. The total processed respondents were 100 respondents, and were processed by using Microsoft Excel and SPSS. From all the variables tested, accounting students’ perceptions based on gender towards CSR, does not show any differences while accounting students’ perceptions and accounting students’ perceptions based on academic years shows that there are differences on the implementations of CSR in fast-food industries. Keywords : Corporate Social Responsibility (CSR), Students’ Perceptions, Accounting students, Gender, Academic Years, Fast-food Industries

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