PENGARUH KARAKTERISTIK PERUSAHAAN DAN SERTIFIKASI LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)
DOI:
https://doi.org/10.24034/j25485024.y2016.v20.i2.78Keywords:
pengungkapan CSR, pengalaman internasional, kedekatan konsumen, sertifikasi lingkunganAbstract
Keterlibatan perusahaan dalam CSR bisa dikarenakan dua motivasi yang berbeda. Beberapa perusahaan percaya dengan melakukan CSR maka perusahaan akan memeroleh keunggulan kompe- titif yang membedakan dengan pesaingnya sehingga memungkinkan perusahaan mencapai hasil ekonomi yang lebih baik (Resource Based Theory). Perusahaan lain terlibat dalam CSR untuk memenuhi harapan stakeholders sehingga CSR dan pelaporannya merupakan alat legitimasi untuk menunjukkan kepatuhannya terhadap harapan tersebut (Legitimacy Theory). Penelitian ini bertujuan untuk mencari bukti empiris mengenai pengaruh pengalaman internasional, kedekatan konsumen dan perolehan sertifikasi lingkungan terhadap luas tidaknya pengungkapan CSR dengan menggunakan pendekatan teori Legitimacy. Dengan menggunakan target populasi perusahaan manufaktur terbuka di BEI yang membuat laporan CSR pada tahun 2011 dan 2012, diperoleh sampel sebanyak 168 firm years. Dengan menggunakan uji analisis regresi berganda diperoleh hasil tidak ada pengaruh signifikan antara variabel pengalaman internasional, kedekatan konsumen dan sertifikasi lingkungan terhadap pengungkapan CSR. Hasil penelitian ini memberikan masukan kepada pemerintah untuk mewajib- kan perusahaan melakukan pengungkapan CSR dengan menyediakan pokok-pokok yang harus diungkapkan. Global Reporting Initiative (GRI) bisa digunakan sebagai panduan pengungkapan CSR karena sudah diakui secara universal.References
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