Penerapan Prinsip-Prinsip Good Corporate Governance dan Corporate Social Responsibility di Hotel Grahadi Kuta
Abstract
GCG and CSR in the tourism sector especially in the hotels industries do not show a significant development compared to other business sectors. Since hotels are using natural resources and involving the community to support their business, therefore it is necessary for hotel industries to implement GCG within their internal management as well as implementing their social responsibilities for the public. This study.aims to determine the implementation of GCG and CSR principles at Grahadi Hotel Kuta Bali. Data in this study were obtained through interviews with informants namely GM, HRD and accounting staff. Data generated in the form of manuscripts from in-depth interviews. The research method used is descriptive qualitative. Findings of this research showed that: 1) the implementation of the GCG principles of Grahadi Kuta Bali Hotel is in accordance with the 5 GCG principles. 2) The implementation of CSR Grahadi Kuta Hotel is in accordance with the Triple Bottom Line principle.
Keywords: Implementation; GCG Principles; CSR Principles; Grahadi Hotel.
Downloads
Download data is not yet available.
References
Abbott, W. F. & R. J. M. (1979). On the Measurement of Corporate Social Responsibility: Self-Reported Disclosures as a Method of Measuring Corporate Social Involvemen. Academy of Management Journal, Vol. 22(N°. 3), 501–515.
Bidhari, S. C., Salim, U., Aisjah, S., & Java, E. (2013). Effect of Corporate Social Responsibility Information Disclosure on Financial Performance and Firm Value in Banking Industry Listed at Indonesia Stock Exchange. 5(18), 39–47.
Black, B. S., Jang, H., & Kim, W. (2006). Does corporate governance predict firms’ market values? Evidence from Korea. In Journal of Law, Economics, and Organization (Vol. 22, Issue 2). https://doi.org/10.1093/jleo/ewj018
Branco, M. C., & Rodrigues, L. L. (2006). Communication of corporate social responsibility by Portuguese banks: A legitimacy theory perspective. Corporate Communications, 11(3), 232–248. https://doi.org/10.1108/13563280610680821
Carroll, A. B., & Shabana, K. M. (2010). The business case for corporate social responsibility: A review of concepts, research and practice. International Journal of Management Reviews, 12(1), 85–105. https://doi.org/10.1111/j.1468-2370.2009.00275.x
da Silveira, A. D. M., & Barros, L. A. B. de C. (2011). Corporate Governance Quality and Firm Value in Brazil. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.923310
Elkington, J. (2013). Enter the triple bottom line. The Triple Bottom Line: Does It All Add Up, 1(1986), 1–16. https://doi.org/10.4324/9781849773348
Gray, Rob & Javad, Mohammed & Power, David & Sinclair, D. (2001). Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension. Journal of Business Finance & Accounting. 28. 327-356. 10.1111/1468-5957.00376. This paper is concerned with the attempts to explain the disclosure of social. Journal of Business Finance & Accounting, 28(3–4), 327–356.
Holbrook, M. B. (2013). The Greedy Bastard’s Guide to Business. Journal of Macromarketing, 33(4), 369–385. https://doi.org/10.1177/0276146713491435
Hutasoit, H., & Wau, R. (2017). Menuju Sustainability Dengan Tri Hita Karana (Sebuah Studi Interpretif Pada Masyarakat Bali). Business Management Journal, 13(2), 151–168. https://doi.org/10.30813/bmj.v13i2.917
Jenkins, H., & Yakovleva, N. (2006). Corporate social responsibility in the mining industry: Exploring trends in social and environmental disclosure. Journal of Cleaner Production, 14(3–4), 271–284. https://doi.org/10.1016/j.jclepro.2004.10.004
Klapper, L. F., & Love, I. (2005). Corporate Governance, Investor Protection and Performance in Emerging Markets. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.303979
Krisdiyanti Putri, M. E., & Nyoman Budiasih, I. G. A. (2019). Pengaruh Pengungkapan Corporate Social Responsibility Pada Abnormal Return. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 9, 997. https://doi.org/10.24843/eeb.2019.v08.i09.p02
Matin, Y. A., Thaghafian, H., Esapour, K., Alavi, M. A., & Farhoodi, A. (2011). A study of the relationship between corporate social responsibility and firm financial performance. Australian Journal of Basic and Applied Sciences, 5(12), 668–674.
Maygarindra, P. B., & El Maghviroh, R. (2012). Analisis Alokasi Dana Corporate Social Responsibility Serta Pelaporan Sustainability Report Berdasarkan Global Reporting Initiative (Gri G3) Di Pt. Pembangkitan Jawa Bali.
The Indonesian Accounting Review, 2(02), 173. https://doi.org/10.14414/tiar.v2i02.94
Octavia, H., & Hermi, H. (2014). Pengaruh Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Perusahaan(Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia Pada Tahun 2010 Dan 2011). Jurnal Akuntansi Trisakti, 1(1), 41. https://doi.org/10.25105/jat.v1i1.4801
Omoro, N. (2014). Investment in Corporate Social Responsibility and Sustained Growth in Commercial Banks in Kenya. 2, 1047–1068.
Pranoto, A. R., & Yusuf, D. (2016). Program CSR Berbasis Pemberdayaan Masyarakat Menuju Kemandirian Ekonomi Pasca Tambang di Desa Sarij aya. Jurnal Ilmu Sosial Dan Ilmu Politik, 18(1), 39. https://doi.org/10.22146/jsp.13094
Prastuti, N., & Budiasih, I. (2015). Pengaruh Good Corporate Governance Pada Nilai Perusahaan Dengan Moderasi Corporate Social Responsibility. E-Jurnal Akuntansi, 13(1), 114–129.
Putri IGAMAD, Ulupui IGKA. 2017. Pengantar Corporate Governance. Denpasar: CV.Sastra Utama.
Ramdhaningsih Amalia dan I Made Karya Utama. (2013). Pengaruh Indikator Good Corporate Governance Dan Profitabilitas Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 3(2), 368–386.
Rustiarini, N. I. W., & Akuntansi, J. (2011). Pengaruh Struktur Kepemilikan Saham Pada Pengungkapan Corporate Social Responsibility. Jurnal Ilmiah Akuntansi Dan Bisnis.
Sawaka, I. G. N. H., & Putri, I. G. A. M. A. D. (2016). Analisis pengungkapan dan dampak penerapan. Analisis Pengungkapan Dan Dampak Penerapan Corporate Social Responsibilty Di Pt Bank Pembangunan Daerah Bali, 16, 837–864.
Sugiyono. (2013). Metode Penelitian Bisnis.Penerbit: Alfabeta
Sunaryo, S. (2015). Corporate Social Responsibility (Csr) Dalam Perspektif Pembangunan Berkelanjutan. Masalah-Masalah Hukum, 44(1), 26. https://doi.org/10.14710/mmh.44.1.2015.26-33
Todorovic, I. (n.d.). Compliance With Modern Legislations of Corporate Governance. 309–319.
Yanti, F., & Rasmini, N. (2015). Pe Analisis Pengungkapan Triple Bottom Line Dan Faktor Yang Mempengaruhi:
Studi Di Perusahaan Indonesia Dan Singapura. E-Jurnal Akuntansi, 13(2), 499–512.
Zanny, S. A., & Kartawijaya, I. (2016). Analisis Pengungkapan Triple Bottom Linedan Faktor yang Mempengaruhi; Lintas Negara Indonesia dan Jepang. Jurnal Vokasi Indonesia, 1(1). https://doi.org/10.7454/jvi.v1i1.4
Bidhari, S. C., Salim, U., Aisjah, S., & Java, E. (2013). Effect of Corporate Social Responsibility Information Disclosure on Financial Performance and Firm Value in Banking Industry Listed at Indonesia Stock Exchange. 5(18), 39–47.
Black, B. S., Jang, H., & Kim, W. (2006). Does corporate governance predict firms’ market values? Evidence from Korea. In Journal of Law, Economics, and Organization (Vol. 22, Issue 2). https://doi.org/10.1093/jleo/ewj018
Branco, M. C., & Rodrigues, L. L. (2006). Communication of corporate social responsibility by Portuguese banks: A legitimacy theory perspective. Corporate Communications, 11(3), 232–248. https://doi.org/10.1108/13563280610680821
Carroll, A. B., & Shabana, K. M. (2010). The business case for corporate social responsibility: A review of concepts, research and practice. International Journal of Management Reviews, 12(1), 85–105. https://doi.org/10.1111/j.1468-2370.2009.00275.x
da Silveira, A. D. M., & Barros, L. A. B. de C. (2011). Corporate Governance Quality and Firm Value in Brazil. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.923310
Elkington, J. (2013). Enter the triple bottom line. The Triple Bottom Line: Does It All Add Up, 1(1986), 1–16. https://doi.org/10.4324/9781849773348
Gray, Rob & Javad, Mohammed & Power, David & Sinclair, D. (2001). Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension. Journal of Business Finance & Accounting. 28. 327-356. 10.1111/1468-5957.00376. This paper is concerned with the attempts to explain the disclosure of social. Journal of Business Finance & Accounting, 28(3–4), 327–356.
Holbrook, M. B. (2013). The Greedy Bastard’s Guide to Business. Journal of Macromarketing, 33(4), 369–385. https://doi.org/10.1177/0276146713491435
Hutasoit, H., & Wau, R. (2017). Menuju Sustainability Dengan Tri Hita Karana (Sebuah Studi Interpretif Pada Masyarakat Bali). Business Management Journal, 13(2), 151–168. https://doi.org/10.30813/bmj.v13i2.917
Jenkins, H., & Yakovleva, N. (2006). Corporate social responsibility in the mining industry: Exploring trends in social and environmental disclosure. Journal of Cleaner Production, 14(3–4), 271–284. https://doi.org/10.1016/j.jclepro.2004.10.004
Klapper, L. F., & Love, I. (2005). Corporate Governance, Investor Protection and Performance in Emerging Markets. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.303979
Krisdiyanti Putri, M. E., & Nyoman Budiasih, I. G. A. (2019). Pengaruh Pengungkapan Corporate Social Responsibility Pada Abnormal Return. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 9, 997. https://doi.org/10.24843/eeb.2019.v08.i09.p02
Matin, Y. A., Thaghafian, H., Esapour, K., Alavi, M. A., & Farhoodi, A. (2011). A study of the relationship between corporate social responsibility and firm financial performance. Australian Journal of Basic and Applied Sciences, 5(12), 668–674.
Maygarindra, P. B., & El Maghviroh, R. (2012). Analisis Alokasi Dana Corporate Social Responsibility Serta Pelaporan Sustainability Report Berdasarkan Global Reporting Initiative (Gri G3) Di Pt. Pembangkitan Jawa Bali.
The Indonesian Accounting Review, 2(02), 173. https://doi.org/10.14414/tiar.v2i02.94
Octavia, H., & Hermi, H. (2014). Pengaruh Tanggung Jawab Sosial Perusahaan Terhadap Kinerja Perusahaan(Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia Pada Tahun 2010 Dan 2011). Jurnal Akuntansi Trisakti, 1(1), 41. https://doi.org/10.25105/jat.v1i1.4801
Omoro, N. (2014). Investment in Corporate Social Responsibility and Sustained Growth in Commercial Banks in Kenya. 2, 1047–1068.
Pranoto, A. R., & Yusuf, D. (2016). Program CSR Berbasis Pemberdayaan Masyarakat Menuju Kemandirian Ekonomi Pasca Tambang di Desa Sarij aya. Jurnal Ilmu Sosial Dan Ilmu Politik, 18(1), 39. https://doi.org/10.22146/jsp.13094
Prastuti, N., & Budiasih, I. (2015). Pengaruh Good Corporate Governance Pada Nilai Perusahaan Dengan Moderasi Corporate Social Responsibility. E-Jurnal Akuntansi, 13(1), 114–129.
Putri IGAMAD, Ulupui IGKA. 2017. Pengantar Corporate Governance. Denpasar: CV.Sastra Utama.
Ramdhaningsih Amalia dan I Made Karya Utama. (2013). Pengaruh Indikator Good Corporate Governance Dan Profitabilitas Pada Pengungkapan Corporate Social Responsibility. E-Jurnal Akuntansi, 3(2), 368–386.
Rustiarini, N. I. W., & Akuntansi, J. (2011). Pengaruh Struktur Kepemilikan Saham Pada Pengungkapan Corporate Social Responsibility. Jurnal Ilmiah Akuntansi Dan Bisnis.
Sawaka, I. G. N. H., & Putri, I. G. A. M. A. D. (2016). Analisis pengungkapan dan dampak penerapan. Analisis Pengungkapan Dan Dampak Penerapan Corporate Social Responsibilty Di Pt Bank Pembangunan Daerah Bali, 16, 837–864.
Sugiyono. (2013). Metode Penelitian Bisnis.Penerbit: Alfabeta
Sunaryo, S. (2015). Corporate Social Responsibility (Csr) Dalam Perspektif Pembangunan Berkelanjutan. Masalah-Masalah Hukum, 44(1), 26. https://doi.org/10.14710/mmh.44.1.2015.26-33
Todorovic, I. (n.d.). Compliance With Modern Legislations of Corporate Governance. 309–319.
Yanti, F., & Rasmini, N. (2015). Pe Analisis Pengungkapan Triple Bottom Line Dan Faktor Yang Mempengaruhi:
Studi Di Perusahaan Indonesia Dan Singapura. E-Jurnal Akuntansi, 13(2), 499–512.
Zanny, S. A., & Kartawijaya, I. (2016). Analisis Pengungkapan Triple Bottom Linedan Faktor yang Mempengaruhi; Lintas Negara Indonesia dan Jepang. Jurnal Vokasi Indonesia, 1(1). https://doi.org/10.7454/jvi.v1i1.4
Published
2021-04-25
How to Cite
PRAMITA, I Gusti Ayu Adnya; ASRI DWIJA PUTRI, I Gusti Ayu Made.
Penerapan Prinsip-Prinsip Good Corporate Governance dan Corporate Social Responsibility di Hotel Grahadi Kuta.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 4, p. 851-861, apr. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/59118>. Date accessed: 26 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i04.p05.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
