PENGARUH PROFIL MANAJER TERHADAP PRAKTEK CSR MELALUI PERCEIVED ROLE OF ETHICS AND SOSIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR KOTA SEMARANG
Abstract
In Indonesia, the Law on Social and Environmental Responsibility (known as CSR) has been
enforced. CSR has been contained in Law No.40 of 2007 on Limited Liability Company
Article 74 on Social and Environmental Responsibility. In CSR practice, an important role of
manager in the implementation of corporate CSR practices is required. Social responsibility
is always accompanied by the social responsibility of managers who are sometimes willing to
sacrifice company goals, interests and company needs to support social responsibility
actions. Manager profiles show sympathetic to ethics and social responsibility and integrate
them through management strategies (Jose'-Luis et al., (2010). The manager profile
distinguishes between agency and stewardship models. The agency model shows individuals
tend to behave opportunistically and the main concern is improving their own well-being as
well as maximizing shareholder value. Meanwhile, the stewardship model tends to behave
collectively with the interests of the organization and all stakeholders. The influence of
manager profiles on CSR practices is mediated by perceived role of ethics and social
responsibility. The measurement of the management profile variable using the 5-point Likert
scale is cited from Jose'-Luis et al. (2010), the perceived role of ethics and social
responsibility using the model developed by Singhapakdi et al., (1996), while the CSR
practice variables use GRI guidelines .
This research was conducted at manufacturing company of Semarang City. Respondents who
are the samples of this research are managers in manufacturing companies with BPS data
2014. This study collected 47 managers participated in the survey by answering the
questionnaire given. The results of this study indicate that the Manager Profile has no effect
on CSR Practices through Perceived Role Of Ethics and Social Responsibility. This is
because companies do not good CSR practices and not continuously based on GRI content
guidelines. This indicates that the manager profile of both stewardship and agency approach
has no effect on CSR Practices through perceived role of ethics and social responsibility.
Keywords
Full Text:
PDFReferences
Anton, FX.2010.Menuju Teori Stewardship Management.Majalah IlmiahInformatikaVol.1,
Fakultas Ekonomi, Universitas AKI Semarang.
Artanti, D. 2016. Faktor-Faktor yang Mempengaruhi Praktek Corporate Sosial
Responsibility. Studi Pada Perusahaan Keluarga di Semarang. Universitas
Katolik Soegijapranata. Semarang
Barnett, M. L. 2007.Stakeholder Influence Capacity and the Variability of FinancialReturnsto
Corporate Social Responsibility. Academy of ManagementReview 32(3), 794–
Bhattacharya, C. B., S. Sen and D. Korschun. 2008, Using Corporate SocialResponsibilityto
Win the War for Talent, MIT Sloan Management Review49(2), 37–44.
Friedman, M. 1970.The Social Responsibility of Business is to Increase Its Profits. New York
Times Magazine, September 13.Gibson., Ivanceich.,Donnely., & Konopaske. (2003).
Organization: Behavior, Structure,Processes, 11th Ed. McGraw-Hill, New York.
Gibson, K. 2000The Moral Basis of Stakeholder Theory, Journal ofBusinessEthics 6 (3):hal.
-257.
H. Jogiyanto. (2004). Metodologi Penelitian Bisnis. Salah Kaprah dan Pengalaman –
Pengalaman. BPFE, Yogyakarta.
H. Jogiyanto. (2010). Metodologi Penelitian Bisnis. Salah Kaprah dan Pengalaman –
Pengalaman. BPFE, Yogyakarta.
Luis, J., Diez G., 2011.How Important are to CSR Practices? An Analysis of Mediating
Effectof Perceived Role of Ethics and Sosial Responsibility ,Journal ofBusiness Ethics
: hal. 531- 548.
Lako, A..2014. Green Economy: Menghijaukan Ekonomi, Bisnis, &
Akuntansi.PenerbitErlangga. Jakarta.
Palupi, M., Purnamasari, V., Dyah S., dkk, (2013), Alat-Alat
PengujianHipotesis,UniversitasKatolik Soegijapranata, Semarang.
Prado-Lorenzo, J. M., I. Gallego-A ´lvarez, I. M. Garcı ´aSa ´nchez and L. Rodrı ´guez-
Domınguez: 2008, Social Responsibility in Spain: Practices and Motivations in
Firms, Management Decision 46(8), 1247–1271.
Quazi, A. M.: 2003, Identifying the Determinants of Corporate ManagersPerceiveSocial
Obligations, Management Decision 41(9), 822–831.
Ramasamy, B., N. H. Ling and H. W. Ting: 2007.Corporate SocialPerformances and
Ethnicity. A Comparison Between Malay and ChineseChief Executives in Malaysia’,
International Journal of Cross CulturalManagement 7(1), 29–45.
Sihombing, dkk. 2012. Perspektif Corporate Sosial Responsibility
DiPerusahaanKeluargaSurvei Perusahaan Di Semarang, Conference inBussiness
Accounting and Management Vol. 1: hal. 885-896.
Singhapakdi,A. 1999. Perceived Importance of Ethics and Ethical Decision in
Marketing,Journal of Business Research 45 (1): hal. 89-99.
Singhapakdi, A., K. Karande, C.P. Rao and S.J. Vitell:2001,“ How ImportantAre Ethics
andSosial Responsibility?A Multinational Study ofMarketing Professionals”,
Europen Journal of Marketing 35 (1/2):hal. 133- 135.
Singarimbun, Masri, 2002, Metode Penelitian Survai, LP3ES, Jakarta Sugiyono, 2006,
Metode Penelitian Kuantitatif Kualitatif dan RD, Afbaeta, Bandung
Sulistyanto, H., Susilawati, C, 2016, Metode Penulisan Skripsi, Edisi 9,Universitas
KatolikSoegijapranata dan P3A Jurusan Akuntansi FakultasEkonomi dan Bisnis,
Semarang.
Swanson, D. L.: 2008, Top Managers as Drivers for Corporate Social Responsibility, in
Crane et al. (eds.), The Oxford Handbook of Corporate Social Responsibility
(Oxford University Press, Norfolk), pp. 227–248.
BPS Data Perusahaan Manufaktur Kota Semarang Tahun 2014
Panduan GRI G3 dan ISO 26000
Undang – Undang Republik Indonesia No.40 Tahun 2007 Tentang Perseroan Terbatas
Undang – Undang Republik Indonesia No. 47 Tahun 2012 Tentang Perseroan Terbatas
DOI: https://doi.org/10.24167/jab.v15i1.1354
Print ISSN : 1412-775X | online ISSN : 2541-5204 JAB Stats