| Summary: | 碩士 === 國立彰化師範大學 === 財務金融技術學系 === 103 === In this paper, we using the data of Taiwan listed companies between 2009 and 2013, to discuss the company's political correlation degree and correlation between corporate social responsibility. There are two differences with existing literature. First, the measurement of political connection with all the newspaper issued by the Taiwan news, use the text search pattern, measure the company chairman and party/number of links to news pen party chairman to measure the level of political connection. Second, the dependent variable, this article uses two kinds of measure method, The measures of corporate social responsibility in most domestic literature is to use as dummy variables to measure. Not only using dummy variables measuring method, and by using the method of questionnaire, produce six (corporate governance, the environment, human rights, employees and suppliers, community participation, total score) perspectives, and design its title and calculate score to make corporate social responsibly. The results of regression analysis found that political connection for the social responsibility of enterprises is a certain degree of contribution.When political connection had not yet given by interaction with size, political connection between social responsibility are no significant and mostly.However we considered the size may also be the important factor ,so we design size and politically connected by interaction. The results found that when the company has a political connection will put social responsibility, and no obvious difference between parties. By questionnaire to measure the social responsibility, Found in six for the regression results, corporate governance, human rights, employees and suppliers, community participation, the total score the five different types of conclusion is the same, all of the companies with the Kuomintang (KMT) political connection, or political connection but do not have any partisan, and social responsibility are significant positive correlation.Then in the environment perspective, no matter what the company with the Kuomintang (KMT) political connection, or democratic progressive party (DDP) political connection, or do not have any partisan, and social responsibility are significant positive correlation.
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