ALIGNING CSR REPORTING IN MINING INDUSTRY: ROLES OF EXTERNAL RELATIONS, INTERNAL AND ENVIRONMENTAL  PRACTICES, AND POLICY

Yenni Carolina; Agnes Theresia Manullang

doi:10.29303/distribusi.v13i2.591

Penulis

Yenni Carolina Maranatha Christian University
Agnes Theresia Manullang Universitas Kristen Maranatha

DOI:

https://doi.org/10.29303/distribusi.v13i2.591

Kata Kunci:

CSR, External Relations, Environmental Policies, Environmental Practices, Internal Practices

Abstrak

Perluasan perusahaan dapat menimbulkan kekhawatiran sosial dan kerusakan lingkungan. CSR dapat menjadi solusi untuk mengatasi masalah ini, namun implementasi CSR di Indonesia masih belum optimal. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi pelaporan CSR di Indonesia. Empat faktor yang dianalisis adalah External Relations, Internal Practices, Environmental Practices, dan Environmental Policies. Penelitian dilakukan pada sektor pertambangan di Indonesia yang secara langsung berhubungan dengan lingkungan. Pengujian variabel menggunakan SEM PLS. Hasil penelitian menunjukkan bahwa External Relations dan Internal Practices tidak memiliki hubungan yang signifikan dengan CSR. Sebaliknya, Environmental Policies dan Environmental Practices memiliki hubungan yang signifikan dan positif dengan CSR.

Unduhan

Data unduhan belum tersedia.

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