scholarly journals PUBLIC CONTRIBUTION ROADMAP ASTRA DALAM UPAYA PENINGKATAN KESEJAHTERAAN MASYARAKAT

2020 ◽  
Vol 7 (2) ◽  
pp. 265
Author(s):  
Rachmat Putro Ferdiawan ◽  
Ari Afriansyah ◽  
Santoso Tri Raharjo ◽  
Nandang Mulyana
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Business Ethics ◽  
Social Responsibility ◽  
Social Welfare ◽  
Corporate Citizenship ◽  
The Public ◽  
Good Corporate Governance ◽  
The Social ◽  
Corporate Social

ABSTRAKCorporate Social Responsibility (CSR) merupakan komitmen perusahaan untuk peduli terhadap lingkungan dan masyarakat dalam upaya mewujudkan kesejahteraan sosial secara berkelanjutan melalui relasi harmonis dengan para pemangku kepentingan khususnya masyarakat sekitar. Tulisan ini bertujuan untuk menggambarkan program tanggung jawab sosial (CSR) PT. Astra Internasional dalam membantu kesejahteraan sosial masyarakat. Beberapa indikator CSR untuk menggambarkan implementasi program tersebut adalah tujuan tanggung jawab sosial perusahaan, masalah sosial perusahaan, dan program hubungan perusahaan. Indikator kesejahteraan hidup terkait dengan kemajuan dalam bidang kesehatan, pendidikan, dan ekonomi. Peranan CSR kepada masyarakat dapat dipandang sebagai upaya untuk mewujudkan good corporate governance, good corporate citizenship dan good business ethics dalam sebuah entitas kehidupan dunia bisnis. Sejak awal perkembangannya Astra memiliki cita-cita untuk sejahtera bersama bangsa, dengan butir pertama dalam filosofi Catur Dharma Astra, yang berbunyi “Menjadi Milik yang Bermanfaat bagi Bangsa dan Negara”. Untuk meraih cita-cita ini, Astra terus merangsang upaya-upaya pertumbuhan Indonesia yang berkelanjutan dan berimbang baik itu dari segi ekonomi, sosial maupun lingkungan melalui Public Contribution Roadmap. Pelaksanaan program-program tanggung jawab sosial Astra berpedoman pada pengembangan program empat pilar CSR Astra yang sejalan dengan hasil pemetaan sosial, dampak proses bisnis, dan Public Contribution Roadmap 2020. Dengan panduan Public Contribution Roadmap, Astra melaksanakan tanggung jawab sosial baik dalam pengelolaan Lingkungan, Keselamatan dan Kesehatan Kerja (LK3) serta 4 pilar Corporate Social Responsibility (CSR) Astra yang berkontribusi dalam upaya peningkatan kesejahteraan masyarakat Indonesia.Kata kunci: Kata kunci: CSR, kesejahteraan sosial, pembangunan berkelanjutan ABSTRACTCorporate Social Responsibility (CSR) is a company's commitment to care for the environment and society in an effort to realize social welfare in a sustainable manner through harmonious relations with stakeholders, especially the surrounding community. This paper aims to describe the social responsibility (CSR) program of PT. Astra International in helping the social welfare of the community. Some CSR indicators to illustrate the implementation of the program are the objectives of corporate social responsibility, corporate social issues, and corporate relations programs. Life welfare indicators are related to progress in the fields of health, education, and economy. The role of CSR to the community can be seen as an effort to realize good corporate governance, good corporate citizenship and good business ethics in an entity living in the business world. Since the beginning of its development, Astra has aspirations for prosperity with the nation, with the first point in the philosophy of the Catur Dharma Astra, which reads "Being a Beneficial Property of the Nation and Country". To achieve this goal, Astra continues to stimulate Indonesia's sustainable and balanced growth efforts both in economic, social and environmental terms through the Public Contribution Roadmap. The implementation of Astra's social responsibility programs is guided by the development of Astra's four pillars of CSR in line with the results of social mapping, the impact of business processes, and the Public Contribution Roadmap 2020. With the guidance of the Public Contribution Roadmap, Astra implements social responsibility both in managing the Environment, Safety and Occupational Health (LK3) and the four pillars of Astra's Corporate Social Responsibility (CSR) which contribute to efforts to improve the welfare of the Indonesian people.Keywords: CSR, social welfare, sustainable development

scholarly journals BUSINESS ETHICS AND GOOD CORPORATE GOVERNANCE IN RELEVANCE IMPLEMENTATION OF THE COMPANY'S SOCIAL RESPONSIBILITY

2020 ◽  
Vol 1 (6) ◽  
pp. 824-835
Author(s):  
Judiatin Rachmiarti Kusumah
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Business Ethics ◽  
Social Responsibility ◽  
Corporate Strategy ◽  
Business Environment ◽  
Fundamental Aspect ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Positive Effect

The challenges for companies are getting bigger today. CSR is used as a guideline for corporate strategy to take the interests of all stakeholders into account. The application of CSR has to do with how the company is well managed and managed (GCG). The implementation of GCG has a positive effect on the business environment of a company and has a positive effect on the company as investors increasingly trust the company. CSR develops because the long-term sustainability of the company is more important than just profitability. Companies have social and ecological responsibility for ethical behavior, which is referred to as corporate social responsibility (CSR) or corporate citizenship. Corporate Social Responsibility (CSR) is a company's commitment to the conduct of its business. It aims not only to increase the company's financial profit, but also to build a sustainable socio-economy. It can be concluded that the fundamental aspect of implementing CSR for the company is a form of the company's commitment to the well-being of employees and their families, the surrounding community (local) and in particular the entire community and that the implementation takes place in a sustainable manner. This paper is intended to provide an overview of the implementation of corporate social responsibility with its relevance to business ethics and good corporate governance in Indonesia. The research method used is a library and observation method based on the author's experience in dealing with PT XYZ Raya, one of the national companies for paints and chemicals, as a supplier of various types of colors

scholarly journals ANALISIS IMPLEMENTASI COORPORATE SOSIAL RESPONSIBILITY (CSR) BERDASARKAN PRINSIP GOOD COORPORATE GOVERNANCE DI PT. BIO NUSANTARA TEKNOLOGI

2015 ◽  
Vol 1 (2) ◽  
Author(s):  
Evi Lorita
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Local Community ◽  
Well Being ◽  
Social Program ◽  
Good Corporate Governance ◽  
The Social ◽  
Corporate Social

This research aims to investigate the implementation and factors that impede the implementation of Corporate Social Responsibility (CSR) which is based on the principle of Good Corporate Governance Good Corporate Governance (GSG) in PT. Bio Nusantara Teknologi. This research uses a descriptive method of analysis with a qualitative approach and data collection performed by the method of instrumental case studies, documentary studies, and natural observation (observation depth). The results show that six areas of activity that the CSR programs have been implemented by PT. BNT to improve well being communities are Education, Social Affairs / Religion, Health, Infrastructure, Economic and Environmental Affairs. Second, funds budgeted in the implementation of CSR programs at the PT. BNT were fit with the intelligence of UUPM No.25 Tahun 2007 in the amount of 1-5% of the company's profit after tax. Third, the social sector undertaken by PT.BNT to the CSR programs simply touch the community, where it is seen from the social program / religion that has been done, the areas of health and education.As for the program of environment and the economy has not been so touching peoples. Fourth, CSR applied by PT. BNT based GCG show that the implementation is not visible transparent principles, accountability, responsibility and fairness. Fifth, the existence of CSR programs in the form of community development that has been carried out by PT.BNT still lacks of impacts and benefits to improve the welfare of the local community, because of lack of fulfilling wishes of local communities, especially in the fields of economics, education and infrastructure development.And sixth, the implementation of CSR programs in the form of community development in the PT.BNT reap many obstacles and challenges, such as lack of budget funds and the scope and location of the village area around the company, so that distribution is not equitable relief. Keywords: implementation analysis, corporate social responsibility, good corporate governance

scholarly journals PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI

2018 ◽  
Vol 2 (1) ◽  
pp. 84
Author(s):  
Dewi Winarti ◽  
Moch Imron
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Social Environment ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Good Corporate Governance ◽  
The Social ◽  
Corporate Social

Corporate social responsibility is mechanism for a company voluntarily integrated concern for the environment and society. Disclosure of corporate social responsibility has a tendency to influence influential to enhance shareholder value. With the increased value of the company, then investors will be attracted to invest on companies that care a bout the social environment. The growing public awareness of the social environment requires employers not ignore the interests of the social environment around the company. Good corporate governance is a major problem in the management of the administration of the company, the management company that leads the company to more accountable and transparent in every policy of and the result in gactions. Study aims to determine the effect of corporate social responsibility and corporate governance on firm valueto firm size as a moderating variable. There search sample in this study is a manufacturing company listed on the Stock Exchange in the year 2009 – 2012 by using purposive sampling. There are 56 companies that meet the criteria of the study sample. The analysis techniques in this study using multiple linear regression analysis and linear regression analysis testing the interaction (moderated regression analysis / MRA). The results of this study indicate that the disclosure and corporate governance and corporate social responsibility have no effect on firm value. While the size of the company is not able to moderate the influence of corporate social responsibilty disclosure and corporate governance on firm value. So the conclusion all the hypothesis in this study was rejected

Balancing Corporate Governance with Corporate Social Responsibility

2017 ◽  
Vol 7 (02) ◽  
Author(s):  
Pinky Agarwal ◽  
Sankalp Srivastava
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Profit Maximization ◽  
Business Practices ◽  
Ethical Practices ◽  
The Public ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Suitable Scope

Corporate Governance can be defined as a set of rules and regulations which are required for effective governance of any corporate organization. The effective and transparent corporate governance is becoming increasingly important now. As per the provisions of Companies Act, 2013, corporate are required to spend a stipulated amount of their profits on social activities as Corporate Social Responsibility (CSR). In order to adapt to the prevailing business practices, a path driven by the ethical norms and sound accountability needs to be taken in the form of good Corporate Governance and CSR. It can be said that today, both Corporate Governance and CSR focus on ethical practices in business and the responsiveness of an organization to its stakeholders and the environment in which it operates. This paper is an attempt to strike a balance between good corporate governance and CSR thereby having a tradeoff between social welfare and profit maximization. Further, the research does not take into account the CSR practices of private organizations and is limited to the public organizations only. This adds to the gap in research and hence a suitable scope for further research.

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

scholarly journals CSR Disclosure on Earnings Management with the Presence of Women in the GCG Structure

2020 ◽  
Vol 15 (2) ◽  
pp. 293
Author(s):  
Alit Wahyuningsih ◽  
Ni Ketut Rasmini
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Sustainability Report

ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba dengan keberadaan wanita dalam mekanisme Good Corporate Governance sebagai variabel moderasi. Metode penentuan sampel yang digunakan adalah purposive sampling dengan kriteria perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia dan menerbitkan laporan tahunan serta laporan keberlanjutan (sustainability report) berturut-turut selama periode 2013-2017. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 40 sampel. Metode dokumentasi digunakan untuk mengumpulkan data. Teknik analisis data yang digunakan yaitu Moderated Regression Analysis. Penelitian ini menyimpulkan bahwa pengungkapan Corporate Social Responsibility berpengaruh positif pada manajemen laba. Keberadaan wanita dalam komite audit yang mewakili proksi dari variabel keberadaan wanita dalam mekanisme Good Corporate Governance mampu memperlemah pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba. Hasil penelitian ini sejalan dengan teori hipotesis biaya politik yang menyatakan bahwa perusahaan yang memiliki biaya politik yang tinggi cenderung akan melakukan manajemen laba. Kata Kunci: manajemen laba, pengungkapan corporate social responsibility, good corporate governance

Faktor-Faktor Yang Mempengaruhi Tax Avoidance Dengan Profitabilitas Sebagai Varibel Intervening

IJAcc ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 120-131
Author(s):  
Imam Aji Santoso ◽  
Hendriyati Haryani ◽  
Wyne Febrianti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tax Avoidance ◽  
Good Corporate Governance ◽  
Corporate Social

Penelitian ini bertujuan untuk mendapatkan bukti empiris dan rasional mengenai pengaruh pengungkapan corporate social responsibility (CSR), good corporate governance (GCG), dan karakteristik perusahaan terhadap tax avoidance dengan profitabilitas sebagai variabel intervening, pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode analisis regresi linier berganda dengan bantuan smart PLS. Penelitian ini didasari dari penelitian yang sudah dilakukan sebelumnya. Penelitaan ini lakukan untuk mengetahui apakah hasil penelitian terdahulu dengan penelitian sekarang masih sama atau beda. Hasil penelitian menunjukan bahwa secara simultan, variabel corporate social responsibility, good corporate governance, dan karakteristik perusahaan terhadap tax avoidance dengan profitabilatas sebagai variabel intervening, berpengaruh signifikan dan positif. Peneliti disini menemukan beberapa perbedaan hasil dengan peneliti yang terdahulu atau sebelumnya, Hasil penelitian ini diharapkan dapat dimanfaatkan oleh pembaca sebagaimana semestinya. Bahkan bisa dilakukan penelitian lebih lanjut atas hasil yang sudah saya teliti.

Corporate social responsibility disclosure on the websites of coffee chains in Turkey

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Petek Tosun
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Public Attention ◽  
Content Type ◽  
The Public ◽  
The Social ◽  
Csr Disclosure ◽  
Social And Environmental Responsibilities ◽  
Corporate Social

Purpose Coffee is among the primary products that attract the public attention to the social and environmental responsibilities of companies. Coffee shops have a big carbon footprint because of their daily operations. With the rising consciousness about sustainability in developing countries, online disclosure of corporate social responsibility (CSR) is becoming increasingly important for not only multinational but also local coffee chains. The purpose of this study is to analyze the extent to which coffee chains include CSR on their websites. Design/methodology/approach Turkey, which is a large emerging economy with an expanding coffee chain market, is selected as the research context. The CSR disclosure on the websites of coffee chains is examined by content analysis according to CSR dimensions. A sample of 27 coffee chains with more than ten stores is included in the analysis. Findings Foreign coffee chains disclose more information on the environment and fair trade than local coffee chains. On the other hand, CSR content in websites of foreign and local coffee chains does not differ significantly in human resources and community dimensions. Foreign coffee chains have comparatively longer brand history, more rooted brands and larger networks than local coffee chains. Originality/value To the best of the author’s knowledge, this study is the first that used a content analysis about CSR on the websites of coffee chains in Turkey. Findings contribute to the understanding of CSR disclosure in the coffee chain industry and can be beneficial for researchers and managers in other emerging markets.

Do board directors and good corporate governance improve integrated reporting quality? The moderating effect of CSR: an empirical analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jamel Chouaibi ◽  
Saida Boulhouchet ◽  
Raghad Almallah ◽  
Yamina Chouaibi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Moderating Effect ◽  
Integrated Reporting ◽  
Board Diversity ◽  
Content Type ◽  
Board Characteristics ◽  
Good Corporate Governance ◽  
Corporate Social

PurposeThis paper targets to shed light on the relationship between board characteristics, good corporate governance and the integrated reporting quality (IRQ) and even if this relationship is moderated by the corporate social responsibility.Design/methodology/approachData from a sample of 185 European firms selected from STOXX 600 Index between 2010 and 2019 are used to test the model using panel data and multiple regression. This paper is motivated by using panel data estimated feasible generalized least squares method. A multiple regression model is used to analyze the moderating effect of the corporate social responsibility on the association between board characteristics, good corporate governance and the IRQ.FindingsConsistent with the expectations, the results showed that there is a positive relationship between board independence, board diversity, good corporate governance and IRQ. Furthermore, the findings suggest that moderating effect positively affects the relationship between the board characteristics, good corporate governance and IRQ.Practical implicationsThe results of this study have an impact on policymakers. The presence of women and independent members of the board should be encouraged. This has a positive effect on the availability of high-quality information, able to drive investment levels and stakeholder participation.Originality/valueThis study supports the existing literature. First, it expands the scientific debate on the topic of integrated reporting (IR). Second, it extends the scope of agency theory, which is rarely used to explain IR-related phenomena. This study is one of the first to examine the moderating effect of corporate social responsibility on the association between a set of governance characteristics (i.e. Board independence and board diversity) and integrated reporting adoption.

scholarly journals ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN DIMODERASI GOOD CORPORATE GOVERNANCE

2018 ◽  
Vol 2 (02) ◽  
pp. 211-234
Author(s):  
Levi Martantina ◽  
R. Soerjatno
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Tax Avoidance ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Independent Variable ◽  
Corporate Social

This study aims to examine the effect  of Corporate Social Responsibility on Tax Avoidance in which Good Corporate Governance is moderating variable. Corporate Social Responsibility is independent variable whereas dependent variable is Tax Avoidance. The result of testing the first hyphothesis found that Corporate Social Responsibility has a negative effect on Tax Avoidance. In other words, the company that does extensive disclosure, the company does not practice Tax Avoidance. The result of testing the second hypothesis found that the exixtence of Good Corporate Governance in the board of directors mediate the influence of Corporate Social Responsibility with Tax Avoidance. So that the existence of the board of directors is able to contribute in making extensive disclosure towards Corporate Social Responsibility and practice of Tax Avoidance.

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