Faktor – faktor yang Mempengaruhi Penerapan Corporate Social Responsibility (CSR) di Perusahaan

Herawati Ningrum, Alma Avida Purnama, Alysa Oktaviana, Giovani Calista, Ida Farida Adi Perwira, Arim Nasim

Abstract


Penelitian ini membahas mengenai CSR (Corporate Social Responsibility) yang merupakan bentuk tanggung jawab sosial yang dilakukan oleh perusahaan kepada masyarakat di sekitar lingkungan perusahaan. Perusahaan mengimplementasikan kegiatan CSR ini dapat digunakan sebagai sarana untuk meningkatkan keuntungan dan meningkatkan reputasi perusahaan. Penelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang dapat mempengaruhi penerapan CSR di perusahaan. Objek Penelitian yang diteliti yaitu Faktor – faktor yang mempengaruhi penerapan CSR. Jenis penelitian ini adalah analisis deskriptif. Penelitian ini menggunakan literature review dengan cara mengkaji kembali beberapa jurnal yang telah dipublikasikan oleh para peneliti dan akademisi sebelumnya. Desain penelitian yang digunakan adalah metode deskriptif kuantitatif yaitu analisis  sumber data berdasarkan teori dan konsep untuk dijabarkan menjadi tulisan tulisan yang mengarah ke pembahasan artikel ini. Metode pengumpulan data adalah dengan studi dokumen yang bersumber dari situs penyedia jurnal online. Hasil penelitian menunjukkan bahwa faktor CSR yang diimplementasikan di perusahaan misalnya usia perusahaan, jenis industri, ukuran perusahaan, permintaan karyawan, kebijakan pemerintah, budaya organisasi, dan permintaan pelanggan. Faktor tersebut berpengaruh sesuai dengan situasi dan kondisi di lingkungannya. Keterbatasan artikel penelitian ini adalah penulis hanya menggunakan beberapa jurnal yang diteliti sehingga kurang relevan serta terdapat perbedaan dari faktor-faktor CSR yang diterapkan oleh setiap perusahaan. Impilkasi penelitian ini adalah untuk menunjukkan karakteristik perusahaan yang memainkan peran penting dalam praktik penerapan CSR perusahaan.


Keywords


CSR (Corporate Social Responsibility); companies; CSRD

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References


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DOI: https://doi.org/10.17509/jbme.v4i3.22007

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