APAKAH IMPLEMENTASI GOOD CORPORATE GOVERNANCE MENJADIKAN CORPORATE SOCIAL RESPONSIBILITY LEBIH BAIK?
(STUDI LITERATUR)
Keywords:
Corporate governance,, Corporate Social Responsibility,, Studi literatur
Abstract
Good corporate governance daln corporate social responsibility perusalhalaln merupalkaln falktor penting untuk pengembalngaln jalngkal palnjalng perusalhalaln. Meskipun banyak penelitian tentang corporate governance dan corporate social responsibility, penelitian tentang sifat hubungan antara kedua konsep ini dan bagaimana hubungan ini terwujud di seluruh konteks kelembagaan masih jarang. Implementalsi good corporate governance dalpalt mempengalruhi corporate social responsibility perusalhalaln. Hubungaln alntalral good corporate governance daln corporate social responsibility perusalhalaln salngalt menalrik untuk diteliti, alpalkalh semalkin balik good corporate governance malkal semalkin luals alktivitals atau pengungkapan corporate social responsibility yalng dilalkukaln perusalhalaln? Beberapa studi yang telah ditelaah dalam artikel ini membuktikan bahwa implementasi good corporate governance berdampak positif pada kualitas dan pengungkapan corporate social responsibility. Tinjauan ini diharapkan dapat memajukan penelitian masa depan mengenai hubungan corporate governance dan corporate social responsibility.
References
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Rechner PL, Dalton DR (1991) CEO duality and organizational performance: a longitudinal analysis. Strateg Manag J 12(2):155–160
Rossouw GJ (2005) Business ethics and corporate governance: a global survey. Bus Soc 44:32–39
Ryan LV (2005) Corporate governance and business ethics in North America: the state of the art. Bus Soc 44:40–73
Sacconi L (2010) A Rawlsian view of corporate social responsibility and the game theory of its implementation (Part II): fairness and equilibrium. In: Sacconi L, Blair M, Freeman E, Vercelli A (eds) Corporate social responsibility and corporate governance: the contribution of economic theory and related disciplines. Palgrave
Sudana I Made dan Putu Ayu Arlindania W. (2011). Corporate Governance Dan Pengungkapan Corporate Social Responsibility Pada Perusahaan Go Public Di Bursa Efek Indonesia. Jurnal Manajemen Teori dan Terapan | Tahun 4, No. 1. 2011
Tibiletti, V., Marchini, P. L., Furlotti, K., & Medioli, A. (2020). Does corporate governance matter in corporate social responsibility disclosure? Evidence from Italy in the “era of sustainability.” Corporate Social Responsibility and Environmental Management. doi:10.1002/csr.2097
Undang- Undang No. 40 Tahun 2007 tentang perseroan Terbatas
Undang-Undang No. 25 Tahun 2007 tentang Penanaman Modal
Undang-Undang No. 36 Tahun 2008 PP 93 Tahun 2010
Velte, P. (2021). Meta-analyses on Corporate Social Responsibility (CSR): a literature review. Management Review Quarterly. doi:10.1007/s11301-021-00211-2
Waddock SA, Graves SB (1997) The corporate social performance-financial performance link. Strateg Manag J 18(4):303–310
Yoehana, Marreta. (2013). Analisis Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak. Skripsi Sarjana Jurusan Akuntansi pada Fakultas Ekonomika Dan Bisnis Universitas Diponegoro, Semarang.
Zahra S, Oviatt B, Minyard K (1993) Effects of corporate ownership and board structure on corporate social responsibility and financial performance. Academy of management best paper proceedings, pp 336–340.
Zaman, R., Jain, T., Samara, G., & Jamali, D. (2020). Corporate Governance Meets Corporate Social Responsibility: Mapping the Interface. Business & Society, 000765032097341. doi:10.1177/0007650320973415
Alabdullah, T. T. Y., Ahmed, E. R., & Muneerali, M. (2019). Effect of Board Size and Duality on Corporate Social Responsibility: What has Improved in Corporate Governance in Asia?. Journal of Accounting Science, 3(2), 121-135. https://doi.org/10.21070/jas.v3i2.2810
Ali, W., Frynas, J. G., & Mahmood, Z. (2017). Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review. Corporate Social Responsibility and Environmental Management, 24(4), 273–294. doi:10.1002/csr.1410
Alshbili, I., Elamer, A.A. and Beddewela, E. (2018), "Ownership types, corporate governance and corporate social responsibility disclosures: Empirical evidence from a developing country", Accounting Research Journal, Vol. 33 No. 1, pp. 148-166. https://doi.org/10.1108/ARJ-03-2018-0060
Arora A, Sharma C (2016) Corporate governance and firm performance in developing countries: evidence from India. Corp Govern 16:420–436
Bhagat S, Bolton B (2008) Corporate governance and firm performance. J Corp Financ 14:257–273
Dalton DR, Daily CM, Ellstrand AE, Johnson JL (1998) Meta-analytic reviews of board composition, leadership structure, and financial performance. Strateg Manag J 19:269–290
Eisenhardt KM (1989) Agency theory: an assessment and review. Acad Manag Rev 14(1):57–74
Freeman RE (1984) Strategic management: a stakeholder approach. Pitman, Boston Hill CW, Jones TM (1992) Stakeholder-agency theory. J Manag Stud 29(2):131–154
Friedman M (1970) The social responsibility of business is to increase its profits. New York Times Magazine 13 September, pp 122–126
Guthrie, J. and Parker, L.D. (1989), “Corporate social responsibility: a rebuttal of legitimacy theory”, Accounting and Business Research, Vol. 19 No. 76, pp. 34352.
Harjoto MA, Jo H (2011) Corporate governance and corporate social responsibility nexus. J Bus Ethics 100(1):45–67
Hillman AJ, Dalziel T (2003) Boards of directors and firm performance: integrating agency and resource dependence perspectives. Acad Manag Rev 28(3):383–396
Hung H (2011) Director’s roles in corporate social responsibility: a stakeholder perspective. J Bus Ethics 103:385–402
Jo H, Harjoto MA (2012) The causal effect of corporate governance on corporate social responsibility. J Bus Ethics 106(1):53–72
Johnson RA, Greening DW (1999) The effects of corporate governance and institutional ownership types on corporate social performance. Acad Manag J 42(5):564–576
Kiel GC, Nicholson GJ (2003) Board composition and corporate performance: how the Australian experience informs contrasting theories of corporate governance. Corp Govern Int Rev 11(3):189–205
Kimber D, Lipton P (2005) Corporate governance and business ethics in the Asia–Pacific Region. Bus Soc 44:178–210
Kumar P, Zattoni A (2015) Ownership structure, corporate governance and firm performance. Corp Govern Int Rev 23:469–471
Mazurkiewicz,(2011).Corporate Environmental Responsibility: Is a Common corporate social responsibility Framework Possible?.
McMillan, London Deakin S, Hobbs R, Konzelmann S, Wilkinson F (2002) Partnership, ownership and control—the impact of corporate governance on employment relations. Emp Relat 24:335–352
McWilliams A, Siegel D (2000) Corporate social responsibility and financial performance: correlation or misspecification? Strateg Manag J 21(5):603–609
Mintzberg, Henry. (1983). Structure in Five: Designing Effective Organization. Engelwood Cliffs
Mohamed Adnan, S., Hay, D., & van Staden, C. J. (2018). The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis. Journal of Cleaner Production, 198, 820–832. doi:10.1016/j.jclepro.2018.07.057
Mohamed Adnan, S., Hay, D., & van Staden, C. J. (2018). The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis. Journal of Cleaner Production, 198, 820–832. doi:10.1016/j.jclepro.2018.07.057
Omair Alotaibi, K., Hussainey, K. Determinants of CSR disclosure quantity and quality: Evidence from non-financial listed firms in Saudi Arabia. Int J Discl Gov 13, 364–393 (2016). https://doi.org/10.1057/jdg.2016.2
Pengaruh Good Corporate Governance (GCG) Terhadap Implementasi Corporate Social Responsibility (CSR) Pada Industri Pertambangan Dan Penggalian (Bumn Persero Terbuka) (Dian Putri Pamungkas, 2020)
Porter ME, Kramer MR (2006) Strategy and society: the link between competitive advantage and corporate social responsibility. Harvard Bus Rev 84(12):78–92
Pucheta-Martínez MC, Gallego-Álvarez I (2019) Do board characteristics drive firm performance? An international perspective. Rev Manag Sci. https://doi.org/10.1007/s11846-019-00330-x
Rechner PL, Dalton DR (1991) CEO duality and organizational performance: a longitudinal analysis. Strateg Manag J 12(2):155–160
Rossouw GJ (2005) Business ethics and corporate governance: a global survey. Bus Soc 44:32–39
Ryan LV (2005) Corporate governance and business ethics in North America: the state of the art. Bus Soc 44:40–73
Sacconi L (2010) A Rawlsian view of corporate social responsibility and the game theory of its implementation (Part II): fairness and equilibrium. In: Sacconi L, Blair M, Freeman E, Vercelli A (eds) Corporate social responsibility and corporate governance: the contribution of economic theory and related disciplines. Palgrave
Sudana I Made dan Putu Ayu Arlindania W. (2011). Corporate Governance Dan Pengungkapan Corporate Social Responsibility Pada Perusahaan Go Public Di Bursa Efek Indonesia. Jurnal Manajemen Teori dan Terapan | Tahun 4, No. 1. 2011
Tibiletti, V., Marchini, P. L., Furlotti, K., & Medioli, A. (2020). Does corporate governance matter in corporate social responsibility disclosure? Evidence from Italy in the “era of sustainability.” Corporate Social Responsibility and Environmental Management. doi:10.1002/csr.2097
Undang- Undang No. 40 Tahun 2007 tentang perseroan Terbatas
Undang-Undang No. 25 Tahun 2007 tentang Penanaman Modal
Undang-Undang No. 36 Tahun 2008 PP 93 Tahun 2010
Velte, P. (2021). Meta-analyses on Corporate Social Responsibility (CSR): a literature review. Management Review Quarterly. doi:10.1007/s11301-021-00211-2
Waddock SA, Graves SB (1997) The corporate social performance-financial performance link. Strateg Manag J 18(4):303–310
Yoehana, Marreta. (2013). Analisis Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak. Skripsi Sarjana Jurusan Akuntansi pada Fakultas Ekonomika Dan Bisnis Universitas Diponegoro, Semarang.
Zahra S, Oviatt B, Minyard K (1993) Effects of corporate ownership and board structure on corporate social responsibility and financial performance. Academy of management best paper proceedings, pp 336–340.
Zaman, R., Jain, T., Samara, G., & Jamali, D. (2020). Corporate Governance Meets Corporate Social Responsibility: Mapping the Interface. Business & Society, 000765032097341. doi:10.1177/0007650320973415
Published
2023-08-06
How to Cite
Dica Lady Silvera, Meri Dwi Anggraeni, & Yulia Syafitri. (2023). APAKAH IMPLEMENTASI GOOD CORPORATE GOVERNANCE MENJADIKAN CORPORATE SOCIAL RESPONSIBILITY LEBIH BAIK? . Journal of Social and Economics Research, 5(1), 207-217. https://doi.org/10.54783/jser.v5i1.86
Section
Articles
