Perkembangan Penelitian Corporate Social Responsibility (CSR) Di Indonesia Selama 15 Tahun (Perspektif Studi Literatur)
Abstract
Abstrak The purpose of this research is to (1) explain the commonly factors are researched in academics and are thought to be variables that influence Corporate Social Responsibility; (2) explain the phenomena that drive research in the realm of Corporate Social Responsibility; (3) explain the theories are generally used in corporate social responsibility research. This research is a qualitative descriptive research with a literature observation approach. The data used in this research is a research articles on Corporate Social Responsibility from the peroid the 2008-2023 indexed by Sinta 1-3. The research findings reveal that there are a total of 117 factors suspected to influence Corporate Social Responsibility, and numerous issues/phenomena underlie Corporate Social Responsibility research during the 2008-2023 period. One prevalent issue motivating Corporate Social Responsibility research is the enactment of Law No. 40 of 2007 concerning Limited Liability Companies. PT. Additionally, 39 theories commonly serve as references for Corporate Social Responsibility-related research.
Keywords:
Corporate Social Responsibility, qualitative research
References
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Setiawan, T., & Purwanti, A. (2017). Piramida Carroll Pada Perusahaan Di Indonesia: Studi Pada 3 Perusahaan Pemenang CSR Award 2016. Jurnal Manajemen Bisnis, 6(1), 57–64.
Setiawan, T., & Purwanti, A. (2021). Mahir Akuntansi Manajemen. Bhuana Ilmu Populer.
Setiawan, T., Adriana, F., Pardomuan, ), & Sihombing, R. (n.d.). KARAKTERISTIK PERUSAHAAN, PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) Company Characteristics, Profitability and Corporate Social Responsibility Disclosure (CSRD). In Journal of Business & Applied Management (Vol. 14, Issue 1). http://journal.ubm.ac.id/
Setiawan, T., Jonathan, N., & Kurniawati, K. (2022). INDICATOR DEVELOPMENT AND QUALITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE FOR THE MINING INDUSTRY IN INDONESIA (Qualitative Study During Observation Period 2017-2019). Media Riset Akuntansi, Auditing & Informasi, 22(2), 285–300. https://doi.org/10.25105/mraai.v22i2.12491
Setiawan, T., Milla, J. V. M., & Pada, E. (2021). Christian Theology Perspective on Corporate Social Responsibility Practices. Saudi Journal of Business and Management Studies, 6(5), 162–168.
Setiawan, T., Sugianto, M., Safia, K., Dahlan, S., & Purwanti, A. (n.d.). Corporate social responsibility: Qualitative and quantitative content analysis study. The Indonesian Accounting Review, 13(2), 249–262. https://doi.org/10.14414/tiar.v13i2.3474
Setyaningsih, R., & Setiawan, D. (2019). Recent Development of Islamic Corporate Social Responsibility. ETIKONOMI, 18(2), 287–302. https://doi.org/10.15408/etk.v18i2.10807
Shafirah Pratama, I., Risma, D., & 2, D. (2022). Pengaruh pengungkapan corporate social responsibility terhadap institutional ownership pada perusahaan high-profile yang listing di bursa efek Indonesia. Jurnal Ekonomi, Keuangan Dan Manajemen, 18(3), 540. https://doi.org/10.29264/jinv.v18i3.11701
Sipayung, R. S. G. S. (2023, September 14). Peningkatan Polusi Udara di Indonesia: Perspektif Ekonomi Berdasarkan Teori Freakonomics. Sekretariat Kabinet Republik Indonesia.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Tarigan, Y., Adisaputra, D., Negeri, P., Jurusan, B., Bisnis, A., Jalan, T., & Yani, A. (2020). Pengaruh Good Corporate Governance terhadap Corporate Social Responsibility Disclosure. 8(2), 163–170.
Ulla, A., Tanor, L. A. O., & Marunduh, A. (2023). PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY. JAIM: Jurnal Akuntansi Manado, 4(1).
Waoma, S. (2020). Analisis Komparasi Kinerja Keuangan Daerah Kabupaten Nias, Nias Selatan, Nias Barat, dan Nias Utara. Owner, 4(1), 28. https://doi.org/10.33395/owner.v4i1.194
Wibisono, Y. (2007). Membedah konsep & aplikasi CSR(corporate social responsibility). Gresik Fascho Publising.
Wilestari, M. (2022). Corporate Social Responsibility in Indonesia: A Transformation of Local Wisdom Perspectives. In ENDLESS: International Journal of Future Studies (Vol. 5, Issue 1). https://endless-journal.com/index.php/endless/
Wiranata, I. G. A., & Rusmawati, D. E. (2022). Implementation of Corporate Social Responsibility (Case Study on Village Credit Institutions in Bali Province). Scholars International Journal of Law, Crime and Justice, 5(3), 101–107. https://doi.org/10.36348/sijlcj.2022.v05i03.002
Yuliandhari, W. S., & Sekariesta, N. (2023). Pengaruh Gender Diversity, Kepemilikan Asing, dan Slack Resources Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Akuntansi Manado, 4(2).
Asahra, A. S., & Pesudo, D. (2023). The Impact of Effectiveness of Board Commissioner, Audit Committee, Managerial Ownership, and Institutional Ownership on the Corporate Social Responsibility. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 7(2), 214–228. https://doi.org/10.36555/jasa.v7i2.2121
Carroll, A. B. (2016). Carroll’s pyramid of CSR: taking another look. International Journal of Corporate Social Responsibility, 1(1). https://doi.org/10.1186/s40991-016-0004-6
Chariri, A., & Ghozali, I. (2007). Teori Akuntansi. Badan Penerbit Universitas Diponegoro.
Crowther, D. and L. L. (2017). Research Handbook on Corporate Social Responsibility in Context. Edward Elgar Publishing Ltd., Forthcoming.
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review, 18(1), 122–136.
Fakhriah, A. F., & Cahyaningtyas, F. (2022). PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN CONSUMEN GOOD INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA. https://doi.org/10.32812/jibeka.v16i2.462
Frista, F., & Fernando, K. (2020). The effect of internationalization, industrial type, and company size on corporate social responsibility disclosure. Jurnal Siasat Bisnis, 24(2), 138–147. https://doi.org/10.20885/jsb.vol24.iss2.art4
Gunawan, J., & Tin, S. (2019). The development of corporate social responsibility in accounting research: evidence from Indonesia. In Social Responsibility Journal (Vol. 15, Issue 5, pp. 671–688). Emerald Group Holdings Ltd. https://doi.org/10.1108/SRJ-03-2018-0076
Hartono, E. (2018). IMPLEMENTASI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA. In Jurnal Kajian Akuntansi (Vol. 2, Issue 1). http://jurnal.unswagati.ac.id/index.php/jka
Imanuel, G., Deasy, S., & Rahayuningsih, A. (2022). KARAKTERISTIK PERUSAHAAN YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (Vol. 24, Issue 1). http://jurnaltsm.id/index.php/JBA
Irena. (2020). Analisis Faktor yang Mempengaruhi Corporate Social Responsibility Disclosure pada Perusahaan Pertambangan. Jurnal Ekonomi, 24(3), 319. https://doi.org/10.24912/je.v24i3.596
ISO. (2010). ISO 26000. SGS.
Jurnali, T., & Manurung, N. S. (2023). Ukuran Dewan, Keberagaman Dewan dan pengungkapan Tanggung Jawab Sosial Perusahaan : Peran Koneksi Politik. Jurnal Bisnis Dan Akuntansi, 25(1), 45–64.
Mubarok, F. K. (2019). ANALISIS IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN BERLABEL SYARIAH DI BURSA EFEK INDONESIA. Media Trend, 14(2), 154–165. https://doi.org/10.21107/mediatrend.v14i2.4539
Ningsih, A. T., & Cheisviyanny, C. (2019). Analisis Pengungkapan Corporate Social Responsibility PT. Bukit Asam, Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Dengan PROPER. Jurnal Eksplorasi Akuntansi, 1(3), 846–864.
Pratiwi, D. (2021). Creating Shared Value (CSV) based on the system in yoga related to corporate awareness in the practice of Corporate Social Responsibility (CSR). The Indonesian Accounting Review, 11(1), 1. https://doi.org/10.14414/tiar.v11i1.1929
Purnomo, D. Y., & Prasetyo, A. (2021). PENGARUH STRUKTUR KEPEMILIKAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY. Jurnal Ekonomi Syariah Teori Dan Terapan, 8(2), 203. https://doi.org/10.20473/vol8iss20212pp203-210
Rivandi, M. (2021). PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY. JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK, 16(1), 21–40. https://doi.org/10.25105/jipak.v16i1.6439
Sahib, N., Rismawati, R., Rusli, A., & Hapid, H. (2023). Konsep Corporate Social Responsibility Berbasis Pangadarang Wija To Luwu. Jurnal Akademi Akuntansi, 6(1), 79–93. https://doi.org/10.22219/jaa.v6i1.25727
Setiawan, T., & Purwanti, A. (2017). Piramida Carroll Pada Perusahaan Di Indonesia: Studi Pada 3 Perusahaan Pemenang CSR Award 2016. Jurnal Manajemen Bisnis, 6(1), 57–64.
Setiawan, T., & Purwanti, A. (2021). Mahir Akuntansi Manajemen. Bhuana Ilmu Populer.
Setiawan, T., Adriana, F., Pardomuan, ), & Sihombing, R. (n.d.). KARAKTERISTIK PERUSAHAAN, PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (CSRD) Company Characteristics, Profitability and Corporate Social Responsibility Disclosure (CSRD). In Journal of Business & Applied Management (Vol. 14, Issue 1). http://journal.ubm.ac.id/
Setiawan, T., Jonathan, N., & Kurniawati, K. (2022). INDICATOR DEVELOPMENT AND QUALITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE FOR THE MINING INDUSTRY IN INDONESIA (Qualitative Study During Observation Period 2017-2019). Media Riset Akuntansi, Auditing & Informasi, 22(2), 285–300. https://doi.org/10.25105/mraai.v22i2.12491
Setiawan, T., Milla, J. V. M., & Pada, E. (2021). Christian Theology Perspective on Corporate Social Responsibility Practices. Saudi Journal of Business and Management Studies, 6(5), 162–168.
Setiawan, T., Sugianto, M., Safia, K., Dahlan, S., & Purwanti, A. (n.d.). Corporate social responsibility: Qualitative and quantitative content analysis study. The Indonesian Accounting Review, 13(2), 249–262. https://doi.org/10.14414/tiar.v13i2.3474
Setyaningsih, R., & Setiawan, D. (2019). Recent Development of Islamic Corporate Social Responsibility. ETIKONOMI, 18(2), 287–302. https://doi.org/10.15408/etk.v18i2.10807
Shafirah Pratama, I., Risma, D., & 2, D. (2022). Pengaruh pengungkapan corporate social responsibility terhadap institutional ownership pada perusahaan high-profile yang listing di bursa efek Indonesia. Jurnal Ekonomi, Keuangan Dan Manajemen, 18(3), 540. https://doi.org/10.29264/jinv.v18i3.11701
Sipayung, R. S. G. S. (2023, September 14). Peningkatan Polusi Udara di Indonesia: Perspektif Ekonomi Berdasarkan Teori Freakonomics. Sekretariat Kabinet Republik Indonesia.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Tarigan, Y., Adisaputra, D., Negeri, P., Jurusan, B., Bisnis, A., Jalan, T., & Yani, A. (2020). Pengaruh Good Corporate Governance terhadap Corporate Social Responsibility Disclosure. 8(2), 163–170.
Ulla, A., Tanor, L. A. O., & Marunduh, A. (2023). PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP CORPORATE SOCIAL RESPONSIBILITY. JAIM: Jurnal Akuntansi Manado, 4(1).
Waoma, S. (2020). Analisis Komparasi Kinerja Keuangan Daerah Kabupaten Nias, Nias Selatan, Nias Barat, dan Nias Utara. Owner, 4(1), 28. https://doi.org/10.33395/owner.v4i1.194
Wibisono, Y. (2007). Membedah konsep & aplikasi CSR(corporate social responsibility). Gresik Fascho Publising.
Wilestari, M. (2022). Corporate Social Responsibility in Indonesia: A Transformation of Local Wisdom Perspectives. In ENDLESS: International Journal of Future Studies (Vol. 5, Issue 1). https://endless-journal.com/index.php/endless/
Wiranata, I. G. A., & Rusmawati, D. E. (2022). Implementation of Corporate Social Responsibility (Case Study on Village Credit Institutions in Bali Province). Scholars International Journal of Law, Crime and Justice, 5(3), 101–107. https://doi.org/10.36348/sijlcj.2022.v05i03.002
Yuliandhari, W. S., & Sekariesta, N. (2023). Pengaruh Gender Diversity, Kepemilikan Asing, dan Slack Resources Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Akuntansi Manado, 4(2).
Published
2024-01-03
How to Cite
Gressy, G., & Setiawan, T. (2024). Perkembangan Penelitian Corporate Social Responsibility (CSR) Di Indonesia Selama 15 Tahun (Perspektif Studi Literatur). Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 7(1), 987-911. https://doi.org/https://doi.org/10.36778/jesya.v7i1.1498
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Articles
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