Enterprise Risk Management dan Corporate Social Responsibility Pada Perusahaan Pertambangan
Keywords:
ERM, CSR, Kinerja Keuangan
ERM, CSR, Kinerja Keuangan
Abstract
Memperoleh hubungan baik dengan masyarakat dan investor adalah kewajiban perusahaan. Enterprise Risk Management (ERM) dan Corporate Social Responsibility (CSR) merupakan cara bagi perusahaan untuk memperoleh legitimasi dari masyarakat. Penelitian bertujuan untuk mengevaluasi penerapan Enterprise Risk Management (ERM) dan Corporate Social Responsibility (CSR). Penelitian ini menggunakan variabel proksi seperti Indeks GRI Standar 2021, dan COSO ERM Disclosure. Perusahaan pertambangan yang terdaftar di BEI (Bursa Efek Indonesia) periode tahun 2021–2022 digunakan sebagai sampel penelitian. Perangkat lunak IBM SPSS 25 menyediakan Uji asumsi klasik dan Uji Hipotesis yang akan digunakan untuk mengolah data. Penelitian ini menggunakan metode kuantitatif dengan analisis statistik deskriptif dan analisis regresi sederhana. Hasil menunjukkan korelasi antara Manajemen Risiko Perusahaan (ERM) yang memengaruhi Tanggung Jawab Sosial Perusahaan (CSR).
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References
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Usman, B. (2020). CSR performance, firm’s attributes, and sustainability reporting. International Journal of Business and Society, 21(2), 521–539.
Wulandari, S. (2020). Pengaruh Corporate Social Responsibility (CSR) Disclosure terhadap Profitabilitas Perusahaan (Studi Empiris Pada Perusahaan Subsektor Perkebunan Di Bursa Efek Indonesia). Jurnal Ekonomi Akuntansi Dan Manajemen, 19(1), 1–14.
Cahyono, A. A. (2021). Analisis Efektivitas Pembelajaran Daring berbasis Grup WhatsApp pada Mata Pelajaran Pemrograman Dasar di SMKN Kebonagung. JAKA (Jurnal Akuntansi, Keuangan, Dan Auditing), 1.
Carroll, A. B. (1991). The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders. In Business horizons. academia.edu. https://www.academia.edu/download/66961771/0007-6813_2891_2990005-g20210504-32440-14h6rri.pdf
Colle, A. B. A. (2018). ISO 31000:2018 Manajemen Risiko – Panduan versi Terjemahan. 21.
Duff, A. (2016). Corporate social responsibility reporting in professional accounting firms. British Accounting Review, 48(1), 74–86. https://doi.org/10.1016/j.bar.2014.10.010
GRI. (2021). Standar terkonsolidasi GRI 2021. 904. https://www.globalreporting.org/
Hadi, N., & Udin, U. (2021). Testing the effectiveness of csr dimensions for small business entrepreneurs. Journal of Open Innovation: Technology, Market, and Complexity, 7(1), 1–15. https://doi.org/10.3390/joitmc7010006
Hidayat, E. A. (2021). Pengaruh Intellectual Capital Dan Enterprise Risk Management Terhadap Nilai Perusahaan. Universitas Komputer Indonesia, 10–18. http://elibrary.unikom.ac.id/id/eprint/3662
King, B. G., & Whetten, D. A. (2008). Rethinking the Relationship Between Reputation and Legitimacy: A Social Actor Conceptualization. Corporate Reputation Review, 11(3), 192–207. https://doi.org/10.1057/crr.2008.16
Lindawati, A. S. L., & Puspita, M. E. (2015). Corporate Social Responsibility: Implikasi Stakeholder dan Legitimacy Gap dalam Peningkatan Kinerja Perusahaan. Jurnal Akuntansi Multiparadigma, 157–174. https://doi.org/10.18202/jamal.2015.04.6013
Lu, H., Liu, X., & Falkenberg, L. (2022). Investigating the Impact of Corporate Social Responsibility (CSR) on Risk Management Practices. Business and Society, 61(2), 496–534. https://doi.org/10.1177/0007650320928981
Marietza, F. (2023). Corporate Social Responsibility Disclosure, Green Innovation and Corporate Profitability. Jurnal Akuntansi, 13(1), 42–50. https://doi.org/10.33369/jakuntansi.13.1.42-50
Naseem, T., Shahzad, F., Asim, G. A., Rehman, I. U., & Nawaz, F. (2020). Corporate social responsibility engagement and firm performance in Asia Pacific: The role of enterprise risk management. Corporate Social Responsibility and Environmental Management, 27(2), 501–513. https://doi.org/10.1002/csr.1815
O’Donovan, G. (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3), 344–371. https://doi.org/10.1108/09513570210435870
Pudjianti, F. N., & Ghozali, I. (2021). Pengaruh Karakteristik Komite Audit Terhadap Pengungkapan Csr Dengan Keberadaan Manajemen Risiko Sebagai Variabel Intervening. Diponegoro Journal of Accounting, 10(1), 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting
Rivandi, M., & Putra, A. H. (2019). Pengaruh Dewan Komisaris Dan Komite Audit Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Perusahaan High Profile Di Bursa Efek Indonesia). Jurnal Manajemen Dan Bisnis, 8(1), 128–141. https://doi.org/10.34006/jmbi.v8i1.77
Sekarwigati, M., & Effendi, B. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Corporate Social Responsibility Disclosure. STATERA: Jurnal Akuntansi Dan Keuangan, 1(1), 16–33. https://doi.org/10.33510/statera.2019.1.1.16-33
Suchman, M. C. (2014). Managing Legitimacy: Strategic and Approaches. Academy of Management Review, 20(3), 571–610. http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.108.2768&rep=rep1&type=pdf
Usman, B. (2020). CSR performance, firm’s attributes, and sustainability reporting. International Journal of Business and Society, 21(2), 521–539.
Wulandari, S. (2020). Pengaruh Corporate Social Responsibility (CSR) Disclosure terhadap Profitabilitas Perusahaan (Studi Empiris Pada Perusahaan Subsektor Perkebunan Di Bursa Efek Indonesia). Jurnal Ekonomi Akuntansi Dan Manajemen, 19(1), 1–14.
Published
2024-02-06
How to Cite
SantosoB., & SariN. (2024, February 6). Enterprise Risk Management dan Corporate Social Responsibility Pada Perusahaan Pertambangan. Journal of Economic, Management, Accounting and Technology, 7(1), 149-155. https://doi.org/https://doi.org/10.32500/jematech.v7i1.6450
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