Menalar Formalitas Corporate Social Responsibility dengan Perspektif Institutional Theory
Abstract
Theory of Corporate Social Responsibility (CSR) has always been associated with the concept of rights and responsibilities and the concept of sustainability. The theory is indeed appropriate to see the company's initiative to do CSR with the company's record in a condition of good financial performance. The problem here is that if a company has not been able to meet the demands of its target profit to shareholders, then there the applicable CSR rules are only seen as a formality without the essence of the initial CSR objectives themselves. This article aims to propose an institutional theory to add literacy theory to CSR in accordance with the case.
Keywords: Formality; Corporate Social Responsibility; Institutional Theory.
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References
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Stacia, E., & Juniarti, J. J. (2016). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan di Sektor Pertambangan. Business Accounting Review, 4(1), 81–90.
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Van Marrewijk, M. (2003). Concepts and definitions of CSR and corporate sustainability: Between agency and communion. Journal of Business Ethics, 44(2–3), 95–105.
Votaw, D., & Sethi, S. P. (1973). The corporate dilemma: Traditional values versus contemporary problems.
Dascalu, C., Caraiani, C., Lungu, C. I., Colceag, F., & Guse, G. R. (2010). The externalities in social environmental accounting. International Journal of Accounting & Information Management.
Deegan, C. (2009). Financial accounting theory McGraw Hill. North Ryde, NSW, Australia.
Dhani, I. P., & Utama, A. A. G. S. (2017). Pengaruh Pertumbuhan Perusahaan, Struktur Modal, dan Profitabilitas terhadap Nilai Perusahaan. Jurnal Riset Akuntansi Dan Bisnis Airlangga, 2(1).
DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 147–160.
Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Pacific Sociological Review, 18(1), 122–136.
Fernando, S., & Lawrence, S. (2014). A theoretical framework for CSR practices: integrating legitimacy theory, stakeholder theory and institutional theory. Journal of Theoretical Accounting Research, 10(1), 149–178.
Freeman, R. E., Harrison, J. S., Wicks, A. C., Parmar, B. L., & De Colle, S. (2010). Stakeholder theory: The state of the art. Cambridge University Press.
Gantino, R. (2016). Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2008-2014. Jurnal Dinamika Akuntansi Dan Bisnis, 3(2), 19–32.
Göbbels, M. (2002). Reframing corporate social responsibility: The contemporary conception of a fuzzy notion.
Hou, J., & Reber, B. H. (2011). Dimensions of disclosures: Corporate social responsibility (CSR) reporting by media companies. Public Relations Review, 37(2), 166–168.
Kaptein, M., & Wempe, J. F. D. B. (2002). The balanced company: A theory of corporate integrity. Oxford University Press, USA.
Luthan, E., Rizki, S. A., & Edmawati, S. D. (2018). Pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap kinerja keuangan. EKUITAS (Jurnal Ekonomi Dan Keuangan), 1(2), 204–219.
Mijatovic, I., Miladinovic, S., & Stokic, D. (2015). Corporate Social Responsibility in Serbia: Between Corporate Philanthropy and Standards. In Corporate Social Responsibility in Europe (pp. 333–350). Springer.
Murnita, P. E. M., & Putra, I. M. P. D. (2018). Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Profitabilitas dan Leverage Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 1470–1494.
Pratama, I. G. B. A., & Wiksuana, I. G. B. (2016). Pengaruh ukuran perusahaan dan leverage terhadap nilai perusahaan dengan profitabilitas sebagai variabel mediasi. E-Jurnal Manajemen, 5(2).
Ratnadi, N. M. D., Ariyanto, D., & Putra, I. N. W. A. (2020). The Vitality of Employee Based Pharmaceutical Brands’ Equity in Indonesia: Relationship between Environmental Management Accounting and Organization Performance. Systematic Reviews in Pharmacy, 11(1), 554–563. https://doi.org/10.5530/srp.2020.1.69
Sabatini, K., & Sudana, I. P. (2019). Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Manajemen Laba Sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi Dan Bisnis, 56–69.
Sakti, Y. S. S., & Pudjolaksono, E. (2017). Pengaruh Pengungkapan CSR Terhadap Kinerja Keuangan Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Periode 2012-2015. Akuntansi Dan Teknologi Informasi, 11(1), 1–16.
Stacia, E., & Juniarti, J. J. (2016). Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan di Sektor Pertambangan. Business Accounting Review, 4(1), 81–90.
Sudaryanti, D., & Riana, Y. (2017). Pengaruh pengungkapan CSR terhadap kinerja keuangan perusahaan. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 2(1), 19–31.
Sugiarto, E. (2017). Menyusun Proposal Penelitian Kualitatif: Skripsi dan Tesis: Suaka Media.
Sugiono. (2015). Memahami Penelitian Kualitatif. Bandung: Alfabeta.
Suwardika, I. N. A., & Mustanda, I. K. (2017). Pengaruh leverage, ukuran perusahaan, pertumbuhan perusahaan, dan profitabilitas terhadap nilai perusahaan pada perusahaan properti. E-Jurnal Manajemen, 6(3), 1248–1277.
Van Marrewijk, M. (2003). Concepts and definitions of CSR and corporate sustainability: Between agency and communion. Journal of Business Ethics, 44(2–3), 95–105.
Votaw, D., & Sethi, S. P. (1973). The corporate dilemma: Traditional values versus contemporary problems.
Published
2020-06-26
How to Cite
PUTRA UMAR SAKKA, Gjosphink.
Menalar Formalitas Corporate Social Responsibility dengan Perspektif Institutional Theory.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 6, p. 1498 - 1507, june 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55143>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i06.p12.
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