Hasil Pencarian  ::  Simpan CSV :: Kembali

"Penelitian ini membahas perbandingan mengenai transformasi konsep Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) pada Undang-undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas untuk mengetahui mengapa transformasi GCG berjalan dengan baik, sedangkan transformasi CSR mengundang pengujian konstitutional. Putusan Mahkamah Konstitusi Perkara no 53 Tahun 2008 digunakan sebagai bahan analisis teks untuk memperoleh ragam pemaknaan terhadap istilah Tanggung Jawab Sosial dan Lingkungan (TJSL) serta menganalisis kontroversi pemberlakuan TJSL sebagai kewajiban hukum. Keberhasilan transformasi GCG adalah adanya kebijakan nasional serta dukungan terstruktur dan sistemik. CSR berada pada ranah moral etika dan TJSL pada ranah hukum dan kedua-duanya berlaku di Indonesia.

---

This research compares the transformation of Corporate Social Responsibility (CSR) and Good Corporate Governance, and explores the factors affecting the transformation of GCG concept to the Indonesian legal system. Questioned was whether the term social and environmental responsibility refers to the internationally known CSR since it has resulted in request for constitutional review. Text analysis of the Constitutional Court Decision Number 53 of 2008 was employed to find the various facets of meanings and provide insight into the issue of CSR as voluntary activities transformed into legally mandatory act. Applying Political Obligation theory reveals that CSR tends to be morally based, hence ‘social and environmental responsibility’ term refers to a set of different criteria based on the Indonesian Constitutional Law, Article 33, paragraph (1),(2),(3)."

"Penelitian ini bertujuan untuk mengetahui hubungan antara pengungkapan informasi CSR dan Mekanisme GCG terhadap kinerja keuangan dan dampaknya terhadap nilai perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan – perusahaan pertambangan yang terdaftar di BEI periode 2006, 2007, dan 2008 yang berjumlah 28 perusahaan. Hasil penelitian membuktikan bahwa terdapat hubungan positif antara pengungkapan informasi CSR terhadap kinerja dan nilai perusahaan. Disisi lain penelitian tidak berhasil membuktikan hubungan antara mekanisme GCG terhadap kinerja keuangan dan nilai perusahaan.

---

The purpose of this research is to examine the relations of CSR disclosure and GCG mechanism with corporate financial performance and the effect to market value. The sample of this research is mining sector companies which listed at Bursa Efek Indonesia in 2006, 2007, and 2008. The number of the samples is 28 companies.

Results of this research shows that there is a positive relation between CSR disclosure and corporate financial performance and market value. But this research also shows that there are no significant relations between GCG mechanism either with corporate financial performance or market value."

"Krisis ekonomi yang melanda Asia khususnya Indonesia pada pertengahan tahun 1997 diyakini karena lemahnya penerapan Good Corporate Governance (GCG) di dalam sistem perbankan nasional dan korporasi kita. Tesis ini membahas mengenai penerapan Good Corporate Governance (GCG) di Indonesia dimana dapat didorong dari dua sisi, yaitu etika dan peraturan. Penelitian yang dikembangkan adalah penelitian normatif.Hasil dari penelitian ini, pada dasarnya dari sisi peraturan, Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas telah menerapkan prinsip-prinsip dasar GCG yaitu transparansi, kewajiban, pertanggungjawaban, kemandirian dan yang terakhir kewajaran dan kesetaraan. Akan tetapi karakteristik Perseroan di kawasan Asia Tenggara khususnya Indonesia adalah tingginya konsentrasi kepemilikan dan pengendalian pada sekelompok keluarga/grup usaha. Sebagaimana yang terjadi di dalam manajemen Bank X dimana pemegang saham pengendali ikut dalam mencampuri urusan operasional Perseroan yaitu dengan mempengaruhi kebijakan manajemen Perseroan. Atas tindakannya tersebut pemegang saham telah melanggar prinsip akuntabilitas yang berujung tidak independe-nya masing-masing Organ Perseroan.

---

Economy crisis that hitted in Asia especially Indonesia in the middle of the 1997 believed because the weakness application of Good Corporate Governance (GCG) in our national banking system and our corporation. This thesis focus to the application of good corporate governance (GCG) in Indonesia where pushed from two sides, that is ethics and regulation. This research uses normative research.

The result of normative research, basically from regulation side, Limited Liability Regulation Number 40th,2007 has applied base principles GCG that is Transparency, Accountability, Responsibility, Independence and Fairness. But the characteristics of company at south east asia especially indonesia is highly property concentration and control by group family / group business. In the same manner as happened in X Bank management where does controller shareholder get involved in company operational activity with influence company management policy. Cause of his action, shareholder has broken accountability principle pointed each of Organ Perseroan can not work independent."

"At first, corporate business activity more prioritized for achieving profit for the benefit of corporate itself without care about the benefit of people include community and environment sustainability which are parts of corporate business activity. Now a days, corporate has not only economic responsibility but also social responsibility which related to people and environment aspects. In accordance with the act 40/2007 which proclaimed since August 16th, 2007, Corporate Social Responsibility implementation is an obligation for corporate which has business activity in and/or related to natural resources field. Corporate social responsibility implementationis a strategy to do business activity which can support existence, sustainability and the growth of corporate because corporate will get profit in long term that caused of loyality to corporate."

"Good Corporate Governance (GCG) mendapatkan perhatian luas setetah terjadinya berbagai /crisis seperti Krisis Moneter di Indonesia ataupun skandal Enron di Amerika Serikat. Lima eiemen GCG, yaitu Transparansi, Akuntabilitas, Pertonggungjawafaan, Kemandirian dan Kewajaran baik dalam arti sempit dan tuas. Dalam arti tuas GCG berkaitan dengan para stakeholders perusahaan. Di sisi lain Corporate Social Responsibility merupakan komitmen bisnis untuk memberikan kontribusi kepada masyarakat. Dengan kata lain, GCG dan CSR merupakan wujud nyata hubungan perusahaan dan masyarakat setaku stakeholders"

"Penelitian ini dilakukan untuk mengetahui pola hubungan yang terjadi diantara Pengungkapan Corporate Governance (CG) dengan Pengungkapan Corporate Social Responsibility (CSR) pada perusahaan yang termasuk ke dalam kelompok industri high profile yang tercatat di Bursa Efek Indonesia. Penelitian ini menggunakan metode content analysis atas laporan tahunan perusahaan sampel pada tahun 2006. Penelitian ini menguji dua buah model penelitian. Dimana, pada pengujian pertama, Pengungkapan CG berlaku sebagai variabel dependen dan Pengungkapan CSR berlaku sebagai variabel independen, pada pengujian kedua berlaku hal sebaliknya. Selain itu, untuk lebih mengetahui faktor-faktor yang mempengaruhi Pengungkapan CG dan Pengungkapan CSR, penelitian ini menggunakan beberapa variabel independen yaitu Status Afiliasi, Komisaris Independen, dan Kepemilikan Manajemen serta Ukuran Perusahaan, Resiko, dan Profitabilitas sebagai variabel pengendali. Untuk menguji masing-masing variabel terhadap Pengungkapan CG maupun Pengungkapan CSR, dilakukan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pada pengujian pertama, Pengungkapan CSR berhubungan positif dan signifikan terhadap Pengungkapan CG. Sedangkan, Resiko, Profitabilitas, Ukuran Perusahaan, serta Komisaris Independen berhubungan positif namun tidak signifikan dengan Pengungkapan CG. Sebaliknya, Kepemilikan Manajemen berhubungan negatif dan signifikan terhadap Pengungkapan CG. Selanjutnya, pada pengujian kedua hasil penelitian menunjukkan bahwa Pengungkapan CG, Status Afiliasi, dan Kepemilikan Manajemen berhubungan positif dan signifikan terhadap Pengungkapan CSR. Sementara, Ukuran Perusahaan dan Komisaris Independen berhubungan positif namun tidak signifikan dengan Pengungkapan CSR. Sebaliknya, Resiko berhubungan negatif dan signifikan terhadap Pengungkapan CSR.

---

This research is conducted to develop an understanding of the relationship between Corporate Governance (CG) Disclosure and Corporate Social Responsibility (CSR) Disclosure involving companies that are included within the high profile industry that are listed in the Indonesian Stock Exchange. The method used in developing this research is through content analysis based on companies? annual report samples taken from the year 2006. This study investigates two different model, where in the first model the consequences of CG act as an dependent variable and CSR act as an independent variable. While, in the second model the two variables act vice versa. Beside other than the interaction between those two variables, there are other independent variables that also affect CG Disclosure and CSR Disclosure such as Affiliation Status, Independent Commissioners and Management Ownership in addition to the Size of the company, Risk and Profitability as controlling variables. To test each variable?s effect towards the CG Disclosure and CSR Disclosure, a multiple linear regression analysis was done. The result in the first model shows that CSR Disclosure has a positive and significant effect to CG Disclosure. Meanwhile, Risk, Profitability, Size, and Independent Commissioners have a positive effect but insignificant to CG Disclosure. On the other hand, Management Ownership have a negative effect and significant to CG Disclosure. Then, on the second model show that CG Disclosure, Affiliation Status, and anagement Ownership have a positive and significant effect to CSR Disclosure. Meanwhile, Size and Independent Commissioners have a positive but insignificant effect to CSR Disclosure. On the other hand, Risk has a negative and significant effect to CSR Disclosure."

"ABSTRACTThis research is motivated by the SATRIA CSR (Corporate Social Responsibility) Forum in Banyumas Regency which involves various parties such as local governments, companies, academics, NGOs, and mass media that collaborate in supporting regional development through CSR. Therefore, this paper aims to describe in-depth the governance of the SATRIA CSR Forum in Banyumas Regency in the perspective of collaborative governance. This research uses a qualitative method with a phenomenological approach. The research location was in Banyumas Regency, with the target of the research consisting of government elements, private elements, mass media elements, NGOs, the community, and academics. The selection of informants was carried out using purposive sampling and snowball sampling techniques. The data analysis method used is the interactive analysis. The results found that the existence of internal and external dialogue was good initial progress in the governance of the SATRIA CSR Forum. Even so, there are still some aspects of CSR Forum governance that have not been maximized, such as stakeholder's commitment and the business community's understanding of CSR regulations. Therefore, efforts are needed to get the business community involved in the SATRIA CSR Forum. In this case, the role of local government is one of the keys for the business world to be involved, including by providing understanding to the business community regarding CSR regulations. The results of this study contribute to an understanding of the implementation of collaborative approaches in the context of CSR programs at the local level."