Corporate Social Responsibility of Coal Comodity Industry in Indonesia

Penulis

  • Ahmad Rizal Solihudin Faculty of Economic and Business, Universitas Ahmad Dahlan, Indonesia
  • Danica Faculty of Economic and Business, Universitas Ahmad Dahlan, Indonesia
  • Mahrus Lutfi Adi Kurniawan Faculty of Economic and Business, Universitas Ahmad Dahlan, Indonesia

DOI:

https://doi.org/10.30651/blc.v21i1.2281

Kata Kunci:

Corporate Social Responsibility; Leverage; Profitability

Abstrak

Konsep Corporate Social Responsibility (CSR) terus berkembang mengikuti pesatnya perkembangan model bisnis dan kesadaran berbagai kalangan mengenai isu CSR. Penerapan CSR telah dilakukan oleh perusahaan-perusahaan di berbagai tingkatan mulai dari perusahaan multinasional, nasional hingga lokal khususnya di Indonesia. Penelitian ini bertujuan untuk menganalisis kinerja CSR perusahaan batubara di Indonesia dengan mengukur leverage, profitabilitas dan ukuran perusahaan. Metode pengumpulan data menggunakan teknik analisis konten laporan tahunan perusahaan batubara yang terdaftar di BEI. Metode pengujian menggunakan regresi data panel. Hasil uji hipotesis menunjukkan bahwa ukuran dan probabilitas perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan (CSR). Sedangkan laverage menunjukkan pengaruh positif dan signifikan terhadap tanggung jawab sosial perusahaan (CSR).

Referensi

Atmojo, F.W., & Yuliandhari, W.S. (2020). the Effect of Profitability, Leverage and Company Size on Corporate Social Responsibility Disclosure in Food and Baverages Companies on Indonesian Stock Exchange Period 2015-2018 (pp. 3167–3174).

Chen, X., Wan, P., Sial, M.S. (2021). Institutional investors’ site visits and corporate social responsibility: implications for the extractive industries. The Extractive Industries and Society. 8, 374–382.

Deng, X., Long, X., Schuler, D.A., Luo, H., Zhao, X., 2020. External corporate social responsibility and labor productivity: as-curve relationship and the moderating role of internal CSR and government subsidy. Corpor. Soc. Responsib. Environ. Manage. 27 (1), 393–408

Devie, D., Liman, L.P., Tarigan, J., Jie, F., (2019). Corporate social responsibility, financial performance and risk in Indonesian natural resources industry. Soc. Responsib. J.

Handoyo, M. A. (2020). Tata Kelola terhadap nilai perusahaan dengan pengungkapan tanggung jawab sosial sebagai variabel mediasi. Gastronomía Ecuatoriana y Turismo Local., 1(69), 5–24.

Jumadiah., Rasyid, L. M., Sastro, M., Herinawati. (2018). Model Corporate Social Responsibility Based on Local Wisdom in West Aceh Regency. Emerald Reach Proceedings Series. Vol 1, pp. 215-220

Kim, S., Lee, G., Kang, H-G. (2021). Risk management and corporate social responsibility. Strat Mgmt J. 42: 202– 230. https://doi.org/10.1002/smj.3224

Korniasari, S., & Adi, S. W. (2021). Pengaruh Pertumbuhan Perusahan, Ukuran Perusahan, Leverage, dan Kepemilikan Saham Publik Terhadap Pengungkapan Corporate Social Responsibility (CSR). Prosiding Seminar Nasional & Call for Paper STIE AAS, September, 189–200.

Maroun, W. (2020). A Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice. J Bus Ethics 161, 187–209. https://doi.org/10.1007/s10551-018-3909-z

Mbilima, F. (2019). Extractive industries and local sustainable development in Zambia: The case of corporate social responsibility of selected metal mines. Resources Policy. 2-19

Setiawan, K., Novitasari, N. L. G., & Widhiastuti, N. L. P. (2021). Pengaruh Ukuran Perusahaan Dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Pemoderasi. Jurnal Kharisma, 3(1), 302–312.

Tibiletti, V., Marchini, PL., Furlotti, K., Medioli, A. (2021). Does corporate governance matter in corporate social responsibility disclosure? Evidence from Italy in the “era of sustainability”. Corp Soc Responsib Environ Manag. 28: 896– 907. https://doi.org/10.1002/csr.2097

Torné, I.S., Álvarez, J.C.M., López, J.A.P. (2020). The importance of corporate social responsibility in achieving high corporate reputation. Corp Soc Responsib Environ Manag. 27: 2692– 2700. https://doi.org/10.1002/csr.1993

Velasques, M. 2012. Business Ethics. New Jersey: Peasson.

Verk, N., Golob, U. & Podnar, K. (2021). A Dynamic Review of the Emergence of Corporate Social Responsibility Communication. J Bus Ethics 168, 491–515. https://doi.org/10.1007/s10551-019-04232-6

Wahyuningsih, A., & Mahdar, N. M. (2018). Pengaruh Size, Leverage Dan Profitabilitas Terhadap Pengungkapan Csr Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Bisnis Dan Komunikasi, 5(1), 27–36.

Wendy, T., & Harnida, M. (2020). April 2020, volume 21 nomor 1. Jurnal Manajemen Dan Akuntansi, 21(1), 15–24.

Wirba, A. V., (2023). Corporate Social Responsibility (CSR): The Role of Government in promoting CSR. Journal of the Knowledge Economy.

Yousefian, M., Bascompta, M., Sanmiquel, L., Vintro, C. (2023). Corporate Social Responsibility and Economic Growth in the Mining Industry. The Extractive Industries and Society. 13, 1-11

Yovana, D. G., & Kadir, A. (2020). Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, Dan Leverage Terhadap Pengungkapan Corporate Social Responsibility (Csr). Jurnal Manajemen Dan Akuntansi, 21(1), 15–24.

Yuan, Y., Lu, L.Y., Tian, G. et al. Business Strategy and Corporate Social Responsibility. J Bus Ethics 162, 359–377 (2020). https://doi.org/10.1007/s10551-018-3952-9

Zaman, R., Jain, T., Samara, G., & Jamali, D. (2022). Corporate Governance Meets Corporate Social Responsibility: Mapping the Interface. Business & Society, 61(3), 690–752. https://doi.org/10.1177/0007650320973415

Zhou, H., Wang, Q. and Zhao, X. (2020), "Corporate social responsibility and innovation: a comparative study", Industrial Management & Data Systems, Vol. 120 No. 5, pp. 863-882. https://doi.org/10.1108/IMDS-09-2019-0493

Unduhan

Diterbitkan

2024-05-21

Terbitan

Vol 21 No 1 (2024): Januari

Bagian

Artikel

Lisensi

Hak Cipta

  1. Hak cipta terhadap artikel yang diterbitkan di BALANCE: Economic, Business, Management, and Accounting Journal adalah penerbit atau BALANCE: Economic, Business, Management, and Accounting Journal.
  2. Penulis harus menyerahkan hak cipta pada jurnal dengan menandatangai dan mengirimkan form penyerahan hak cipta (template) melalui email balance@um-surabaya.ac.id. 
  3. Penulis dapat menyebarluaskan artikelnya melalui media manapun.

Lisensi 

Setiap karya yang ditulis penulis dilisensi dengan Creative Commons Attribution-NonCommercial 4.0 International License.