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Selasa, 27 Maret 2012

Analisis Pengaruh Tanggung Jawab Sosial, Kualitas Tatakelola, Ukuran Perusahaan Dan Jenis Industri terhadap Kinerja Keuangan Perusahaan

(Studi Pada Perusahaan Yang Terdaftar Di BEI)
oleh : Elvira Luthan

(Publikasi pada : Proceeding Seminar Nasional Akuntansi - Bisnis (SNAB) 2012, 27 Maret 2012, ISSN : 2252-3936)


Abstrak
The implementation of corporate social responsibility disclosure to be one component of a company listed on the Indonesia Stock Exchange (IDX). Information of disclosure items is usually done through an annual reporting the form of sustainability report. This studyexaminesthe influence of corporate social responsibility, quality of good corporate governance, company size and industry type on the performance of the company, the manufacturing companies on IDX. Superiorities and novelty of this study compared with other studies is adjunct CSR and financial performance, with variables moderating company size. Until now there are few published studies that address the three variables simultaneously. So also internationally, the study of corporate social responsibility has not been associated with all three variables. So very big chance of this research is useful and contribute to academic, government and capital market issuers.
Disclosure items on corporate social responsibility are identified based on the Reporting Guidelines contained in the General Reporting Initiatives (GRI). The study population was all the companies listed on the Indonesia Stock Exchange. In accordance with the IDX Fact Book 2010, there were 432 listed companies. Research target population is taken based on the completeness of data required for analysis and obtained as many as 44 companies. Research hypotheses were tested using multiple regression methods and MRA (moderate regression analysis). MRA is a form that is designed in a hierarchical regression to determine the relationship between two variables that are influenced by a third variable or moderating. The results of data analysis with SMART Partial Least Square software concludes that (a) CSR,the quality of the GCG, type of industry and firm size can influence to financial performance, (b) Firm size can strengthen the relationship of CSR and its financial performance.
Keywords: Financial Performance, Corporate Social Responsibility, Quality of Corporate Governance, Industry Type, Company Size.

1. Pendahuluan
Selama ini, perusahaan dianggap sebagai lembaga yang dapat memberikan banyak keuntungan bagi masyarakat.la bisa memberikan kesempatan kerja, menyediakan barang yang dibutuhkan masyarakat untuk konsumsi, membayar pajak, memberi sumbangan, dan Iain-Iain (Memed, 2001). Namun dibalik itu semua, keberadaan perusahaan juga banyak menimbulkan dampak negatif seperti, polusi udara, keracunan, kebisingan, diskriminasi, pemaksaan, kesewenang- wenangan, produksi makanan haram serta bentuk negative externality lain (WALHI, 2004).

Belum lagi dampak negatif lainnya sebagai akibat ketimpanganindustrialisasi, seperti kasus Free Port di Papua, Newmond di Sulawesi, Caltex di Riau, Nike di Amerika, Lapindo, serta kasus lain (Wibisono, 2007). Akibat hal diatas, akhir-akhir ini terjadi pergeseran paradigma pertanggung-jawaban perusahaan, dari shareholders orientationkestakeholders orientation. Teori legitimasi dan teori stakeholders memberikan kerangka dasar pola pikir pergeseran pengelolaan ke stakeholders orientation tersebut. Esensi teori legitimasi menjelaskan bahwa untuk menjamin dan menjaga keberpihakan (legitimasi) stakeholders baik internal maupun eksternal, perusahaan perlu menjamin congruence antara keberadaan dan tujuan perusahaan terhadap pengharapan stakeholders (Freeman, 1984; Gray, et al., 1996; Deegan, 2000; Gary O'Donovan, 2000).

Dari sudut pandang strategis, suatu perusahaan bisnis perlu mempertimbangkan tanggung jawab sosialnya bagi masyarakat dimana bisnis menjadi bagiannya.Sejarah bisnis dan masyarakat secara jelas menunjukkan bahwa . . . . .. . . . . (baca_selengkapnya )

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