Ethical Values, Social Identity and Ethical Ideology with Emphasis on Corporate Social Responsibility

Compliance of ethical principles and social responsibility of companies with respect to rules can lead to increasing company value and more desirable financial performance. The aim of this study is to investigate the effect of ethical values, social identity and ethical ideology on corporate social responsibility.

The present study is descriptive - survey and it is applicable in terms of the research method. The research community includes accountants, auditors and financial managers in 2020. By using standard questionnaires and releasing them, the data were collected that 150 people participated in this study and answered the questionnaires. To evaluate the validity of the questionnaires, alpha Cronbach criterion and composite reliability were used and, finally, data analysis was used in four hypotheses using SEM structural equation modeling and smart PLS software.

The findings showed that ethical values have a positive influence on social responsibility. The results show the positive effect of social identity on social responsibility. Finally, hypotheses test the positive effect of idealism and the negative impact of relativism on social responsibility.

The results of the study indicate that individual and collective identity (organizational) is composed of the values and beliefs of individuals, as well as the ethical orientation of the firm's ethical values, in addition to strengthening the sense of satisfaction and professional commitment, to strengthen the responsibility of individuals to stakeholders