Implementasi GCG Terhadap Kinerja Sosial Perusahaan Tambang Batu Bara pada Masyarakat Lokal

Subhan, Muhammad; Deviyanti, Dwi Risma

doi:10.9744/jak.19.1.48-58

Cited by 3 publications

(4 citation statements)

References 12 publications

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“…Industri pertambangan termasuk industri high-profile (Dong, Burritt, dan Qian, 2014;Hackston dan Milne, 1996) karena industri pertambangan mempunyai sensitivitas yang tinggi terhadap lingkungan dan masyarakat di sekitarnya. Di Indonesia, banyak kasus yang terkait dengan pertambangan dan lingkungan sekitarnya seperti di kasus PT Lapindo, Freeport dan juga industri pertambangan di Kalimantan Timur (Subhan dan Deviyanti, 2017). UU No.40/2007 juga secara spesifik menyatakan kewajiban perusahaan yang bergerak di bidang pemanfaatan sumber daya alam.…”

Section: Pendahuluanunclassified

“…Penelitian terdahulu tentang CSR di sektor pertambangan menunjukkan bahwa terdapat perbedaan yang signifikan antara pernyataan perusahaan mengenai aktifitas CSR dan pelaksanaan di lapangan (Slack, 2012), bahkan perusahaan pertambangan di China tidak menganggap masyarakat lokal sebagai stakeholder yang penting (Dong et al, 2014), sehingga masyarakat di sekitar lokasi pertambangan kecewa terhadap perusahaan tersebut (Subhan dan Deviyanti, 2017). Namun, Jenkins (2004) berargumentasi bahwa perusahaan pertambangan tetap menyadari pentingnya CSR untuk mereka, karena CSR menghubungkan perusahaan dengan stakeholder mereka (Dashwood, 2012;Jenkins, 2004;Raufflet et al, 2014).…”

Section: Pendahuluanunclassified

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Dampak Karakteristik Dewan Direksi Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Di Indonesia

Setiawan¹,

Hapsari²,

Wibawa³

2018

MIX

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Abstract. This research aims at examining the effect of board of directors characteristics on corporate social responsibility disclosure using Indonesia mining industry context. Indonesia use two tier board system: board of directors and board of commissioners. Board of directors engage in management work and board of commissioners supervise board of directors. This study focus on board of directors characteristics: gender, tenure, board size and percentage of foreign directors. Sample of the study consists of listed firm in mining sectors at Indonesia Stock Exchange (IDX). There are 106 observations from 2013 -2015 period. This study use GRI index to measure corporate social responsibility disclosure. The result of the study shows that foreign directors have negative effect on the corporate social responsibility. This result shows that foreign directors might not have positive effect on how mining firm disclose corporate social responsibility disclosure. Further, gender and board of directors size have positive effect on corporate social responsibility. Woman as chief executive officer provide better disclosure on corporate social responsibility. However, tenure have no significant effect on corporate social disclosure using Indonesian context. Keywords: corporate social responsibility, board of directors, tenure, foreign directors, gender Abstrak. Penelitian ini bertujuan untuk menguji dampak karakteristik Dewan Direksi terhadap pengungkapan Corporate Social Responsibility dengan menggunakan perusahaan yang berasal dari industri pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Indonesia menggunakan two-tier board system: dewan direksi dan dewan komisaris. Dewan direksi melakukan tugas manajemen, sedangkan dewan komisaris bertugas melakukan pengawasan. Penelitian ini fokus pada karakteristik dewan direksi: gender CEO, masa jabatan, ukuran dewan direksi dan keberadaan direksi yang berasal dari warga negara asing. Sampel penelitian ini terdiri dari perusahaan pertambangan yang terdaftar di BEI pada periode 2013-2015. Terdapat 106 perusahaan-tahun yang menjadi sampel penelitian ini. Penelitian ini menggunakan index GRI untuk mengukur pengungkapan Corporate Social Responsibility. Hasil pengujian menunjukkan direktur yang kewarganegaraan asing berpengaruh negatif terhadap CSR, sedangkan gender CEO dan ukuran dewan direksi berpengaruh positif terhadap CSR. CEO yang mempunyai gender perempuan memberikan dampak positif terhadap pengungkapan CSR di industri pertambangan. Akan tetapi, lama menjabat dewan direksi tidak berpengaruh terhadap pengungkapan CSR.Kata kunci: corporate social responsibility, dewan direksi, lama menjabat, direktur asing, gender

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Section: Pendahuluanunclassified

Dampak Karakteristik Dewan Direksi Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Di Indonesia

Setiawan¹,

Hapsari²,

Wibawa³

2018

MIX

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“…Therefore, there are still many cases that result a hugh environmental damage caused by a company in East of Java and a company in Papua province. Research conducted by Subhan and Deviyanti (2017) also showed the dissatisfaction of the local residents towards the implementation of CSR by many mining companies in the cities of East Kalimantan province. There is also in line to show the significant differences between CSR commitment statements and the reality on the field in the case of the gold mining in Guatemala.…”

Section: Introductionmentioning

confidence: 99%

Implementing Good Corporate Governance to Engage Corporate Social Rerponsibility in Financial Performance

Soelton¹,

Ramli²,

Anggraini³

et al. 2020

ERSJ

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Purpose:The aim of this study is to analyze the effect and implementing Good Corporate Governance (GCG) to engage and perform a proper Corporate Social Responsibility (CSR) which will impact the social community and finally improve the financial performance of the company. Design/Methodology/Approach: Good Corporate Governance will focus on four research method in this study is the Tobin's Q method. The population of this research is based on 41 companies which are listed in the Indonesia Stock Exchange in the year 2016. Data analysis method used is multiple linear regression. Findings: Based on the results SBC, SBD, NAC, CSR and NPM do not have significant effect on the firm value while on the other hand, IBC and ROE do. Practical Implications: Good Corporate Governance can reveal proper and significant process including implementing Corporate Social Responsibility in the company. In some case implementing Good Corporate Governance can suppress the turmoil of company activities in the environment. Originality/Value: The negative and significant effect on the company's value does not simply mean inconsistency resulting the negative effect, instead this result indicates that IBC contributed a significant effect on GCG and CSR.

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“…Corporate governance can solve agency problems related to the separation of ownership and management [28,43,52]. Additionally, corporate governance can prevent conflicts between majority and minority shareholders, as revealed by [33] that many business practices involve the push of majority shareholders or controllers to unilaterally determine policies without considering the decisions of minority shareholders, or as described by [32] as the ability of majority shareholders who control the company to obtain private benefits, known as self-dealing.…”

Section: Good Corporate Governancementioning

confidence: 99%

Tunnelling Behavior: Exploring Corporate Governance and Ownership Structure

Perdana,

Minanurohman

2024

jak

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This paper investigates the impact of corporate governance quality and ownership structure on tunnelling behaviour in Indonesia, specifically examining the moderating effect of the number of subsidiaries. The study utilized quantitative research methods and secondary data from the Indonesia Stock Exchange, company websites, and relevant journals. The sample consisted of 474 observations from listed companies on the IDX, excluding non-financial firms, covering the period from 2016 to 2019. Statistical analyses, including Pearson Correlation, OLS Regression, and Moderated Regression, were conducted using STATA 14.2 software. The results indicate that managerial ownership, government ownership, and corporate governance quality positively influence tunnelling behaviour, while domestic ownership has a negative impact. Foreign ownership, on the other hand, does not significantly affect tunnelling behaviour. Notably, the number of subsidiaries strengthens the relationship between corporate governance quality and tunnelling behaviour.

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Implementasi GCG Terhadap Kinerja Sosial Perusahaan Tambang Batu Bara pada Masyarakat Lokal

Cited by 3 publications

References 12 publications

Dampak Karakteristik Dewan Direksi Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Di Indonesia

Dampak Karakteristik Dewan Direksi Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Pertambangan Di Indonesia

Implementing Good Corporate Governance to Engage Corporate Social Rerponsibility in Financial Performance

Tunnelling Behavior: Exploring Corporate Governance and Ownership Structure

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