Pengaruh Corporate Social Responsibility (CSR) terhadap Penjualan dan Biaya Operasional Perusahaan di Bursa Efek Indonesia Tahun 2007-2011
(1) Petra Christian University
(*) Corresponding Author
Abstract
penjualan dan biaya operasional perusahaan di BEI tahun 2007-2011 dalam jangka panjang.
Penelitian ini juga melibatkan variabel kontrol yaitu firm size dan produktivitas. CSR diukur
dengan rata-rata GRI index tahun 2007-2010, sedangkan penjualan diukur dengan log natural
total penjualan, dan biaya operasional diukur dengan perbandingan antara biaya operasional
dengan total penjualan. Sampel yang digunakan sebanyak 65 perusahaan yang telah
melaporkan kegiatan CSR secara konsisten dalam annual report dan atau sustainability report
selama 2007-2011 serta menggunakan kurs rupiah.
Hasil penelitian menyimpulkan bahwa CSR tidak berpengaruh terhadap penjualan dan
biaya operasional. Hal ini disebabkan karena pelaksanaan CSR di Indonesia yang mandatori
sehingga motivasi perusahaan-perusahaan tersebut melakukan CSR adalah untuk dapat
menghindarkan perusahaan dari konflik dengan masyarakat dan pemerintah, bukan fokus
terhadap peningkatan inovasi dan kualitas pada produk, maupun peduli terhadap pemeliharaan
lingkungan, penghematan, dan konservasi energi. Variabel kontrol firm size dan produktivitas
berpengaruh signifikan terhadap penjualan dan biaya operasional.
Keywords
Full Text:
PDFReferences
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