Studi Perkembangan Penelitian Tanggung Jawab Sosial Perusahaan dan Hubungannya dengan Tata Kelola Perusahaan
Keywords:
Tanggung Jawab, Tata Kelola, Perusahaan
Abstract
Penelitian ini bertujuan untuk mengetahui perkembangan dan fenomena penelitian tanggung jawab sosial perusahaan yang terkait dengan tata kelola perusahaan. Penelitian ini menggunakan metode ulasan literatur sistematis pada 120 artikel dari Emerald dan Scopus selama tahun 2000 – 2018 dengan kriteria dan filter tertentu. Berdasarkan hasil analisis ditemukan bahwa selama tahun 2000 – 2018 penelitian tentang tanggung jawab sosial perusahaan yang berkaitan dengan tata kelola perusahaan sebagian besar memberikan implikasi hanya kepada konstituen pemegang saham (investor) dan belum menunjukkan implikasi jelas bagi konsistituen non pemegang saham. Reputasi dan legitimasi masih menjadi faktor penggerak dominan bagi perusahaan dalam melakukan pengungkapan tanggung jawab sosial. Fenomena riset ini seakan mendukung temuan Milton Friedman tentang konsep ‘shareholder model’ yang menganggap bahwa perusahaan tidak memiliki tanggung jawab pada masyarakat secara keseluruhan dan hanya berfokus pada kesejahteraan pemegang saham. Hasil riset ini juga sesuai dengan model yang dikemukakan oleh Jamali et al., (2008) yang menyatakan bahwa tata kelola perusahaan berperan sebagai pilar dari tanggung jawab sosial perusahaan, dimana penciptaan nilai perusahaan yang merupakan salah satu hal yang dipertimbangkan oleh pemegang saham dalam mengambil keputusan. Ditemukan pula bahwa terdapat integrasi dan alternasi pada peran dan fungsi tanggung jawab sosial perusahaan dan tata kelola perusahaan dalam penelitian selama tahun 2000 – 2018.
References
Agudelo, M. A. L. A., Jóhannsdóttir, L., & Davídsdóttir, B. (2019). A literature review of the history and evolution of corporate social responsibility. Journal of World Trade, 4(1), 1–23.
Aguilera, R. V., Rupp, D. E., Williams, C. A., & Ganapathi, J. (2007). Putting the s back in corporate social responsibility: A multilevel theory of social change in organizations. Academy of Management Review, 32(3), 836–863.
Ahmad, S., & Omar, R. (2016). Basic corporate governance models: a systematic review. International Journal of Law and Management, 58(1), 73–107.
Ali, W., Frynas, J. G., & Mahmood, Z. (2017). Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review. Corporate Social Responsibility and Environmental Management, 24(4), 273–294.
Amos, G. J. (2018). Researching corporate social responsibility in developing-countries context. International Journal of Law and Management, 60(2), 284–310.
Ansong, O. A. A. (2016). Role of personal values in investment decisions : perspectives of individual Ghanaian shareholders Article information : About Emerald www.emeraldinsight.com. Management Research Review, 39(8), 940–964.
Anwar, R. (2005). Meta Analisis. Bandung : Bagian Obstetri dan Ginekologi Fakultas Kedokteran UNPAD. In Meta Analisis (p. 9).
Ben Barka, H., & Dardour, A. (2015). Investigating the relationship between director’s profile, board interlocks and corporate social responsibility. Management Decision, 53(3), 553–570.
Bhimani, A., & Soonawalla, K. (2005). From conformance to performance: The corporate responsibilities continuum. Journal of Accounting and Public Policy, 24(3), 165–174.
Birindelli, G., Ferretti, P., Intonti, M., & Iannuzzi, A. P. (2015). On the drivers of corporate social responsibility in banks: evidence from an ethical rating model. In Journal of Management and Governance (Vol. 19, Issue 2).
Bosman, J., Mourik, I. van, & Rasch, M. (2006). Scopus reviewed and compared: The coverage and functionality of the citation database Scopus, including comparisons with Web of Science and Google Scholar. June. http://igitur-archive.library.uu.nl/DARLIN/2006-1220-200432/UUindex.html
Brown, H. S., de Jong, M., & Lessidrenska, T. (2009). The rise of the Global Reporting Initiative: A case of institutional entrepreneurship. Environmental Politics, 18(2), 182–200.
Camilleri, M. A. (2017). The integrated reporting of financial, social and sustainability capitals: A critical review and appraisal. International Journal of Sustainable Society, 9(4), 311–326.
Canavati, S. (2018). Corporate social performance in family firms: a meta-analysis. Journal of Family Business Management, 8(3), 235–273.
Capelle-Blancard, G., & Petit, A. (2017). The Weighting of CSR Dimensions: One Size Does Not Fit All. Business and Society, 56(6), 919–943.
Croker, N. C., & Barnes, L. R. (2017). Epistemological development of corporate social responsibility: The evolution continues. Social Responsibility Journal, 13(2), 279–291.
Debbianita, D., & Hidayat, V. S. (2016). Topik Penelitian Akuntansi pada Periode 2011-2015 dan Agenda Topik Penelitian Akuntansi di Masa Depan. https://repository.maranatha.edu/21134/1/Topik Penelitian Akuntansi.pdf
Dienes, D., Sassen, R., & Fischer, J. (2016). What are the drivers of sustainability reporting? A systematic review. Sustainability Accounting, Management and Policy Journal, 7(2), 154–189.
Eugénio, T., Costa Lourenço, I., & Morais, A. I. (2010). Recent developments in social and environmental accounting research. Social Responsibility Journal, 6(2), 286–305.
Falagas, M. E., Pitsouni, E. I., Malietzis, G. A., & Pappas, G. (2008). Comparison of PubMed, Scopus, Web of Science, and Google Scholar: strengths and weaknesses. The FASEB Journal, 22(2), 338–342.
Fallah, M. A., & Mojarrad, F. (2019). Corporate governance effects on corporate social responsibility disclosure: empirical evidence from heavy-pollution industries in Iran. Social Responsibility Journal, 15(2), 208–225.
Feifei Lu, Zuomin Wen, Yu Xie, & Weiguo Jia. (2015). Analyses on Research Status of CSR in the World. Journal of Environmental Science and Engineering B, 4(3), 148–154.
Font, X., Guix, M., & Bonilla-Priego, M. J. (2016). Corporate social responsibility in cruising: Using materiality analysis to create shared value. Tourism Management, 53, 175–186.
Gill, A. (2008). Corporate Governance as Social Responsibility: A Research Agenda. Berkeley J. Int’l L., 26(2), 452–478.
Goddard, A. (2010). Contemporary public sector accounting research - An international comparison of journal papers. British Accounting Review, 42(2), 75–87.
Gorski, H., Fuciu, M., & Croitor, N. (2014). Research on Corporate Social Responsibility in the Development Region Centre in Romania. Procedia Economics and Finance, 16(May), 224–233.
Guan, J., & Noronha, C. (2013). Corporate social responsibility reporting research in the Chinese academia: A critical review. Social Responsibility Journal, 9(1), 33–55.
Gunawan, J., & Tin, S. (2019). The development of corporate social responsibility in accounting research: evidence from Indonesia. Social Responsibility Journal, 15(5), 671–688.
Hasugian, J. (2008). Penelusuran Online dan Ketersediaan Sumber Daya Informasi Elektronik. Pustaha: Jurnal Studi Perpustakaan Dan Informasi, 4(1), 12–20.
Hedges, L. V., & I, O. (2014). Statistical Methods for Meta-Analysis. Academic Press.
Huang, X. B., & Watson, L. (2015). Corporate social responsibility research in accounting. Journal of Accounting Literature, 34, 1–16.
Jain, T., & Jamali, D. (2016). Looking Inside the Black Box: The Effect of Corporate Governance on Corporate Social Responsibility. Corporate Governance: An International Review, 24(3), 253–273.
Jamali, D., Safieddine, A. M., & Rabbath, M. (2008). Corporate governance and corporate social responsibility synergies and interrelationships. Corporate Governance: An International Review, 16(5), 443–459.
Md Zaini, S., & Hassan, Y. M. (2016). Voluntary disclosure in Emerging countries: A literature review. Accounting in Emerging Economies, 6(1), 13–32.
Moura-Leite, R. C., & Padgett, R. C. (2011). Historical background of corporate social responsibility. Social Responsibility Journal, 7(4), 528–539.
Ntim, C. G., & Soobaroyen, T. (2013). Corporate governance and performance in socially responsible corporations: New empirical insights from a neo-institutional framework. Corporate Governance: An International Review, 21(5), 468–494.
Osuji, O. K. (2015). Corporate social responsibility, juridification and globalisation: “Inventive interventionism” for a “paradox.” International Journal of Law in Context, 11(3), 265–298.
Purnomo, M. (2013). PENGANTAR TAHAPAN PEMETAAN SISTEMATIS :
Shahin, A., & Zairi, M. (2007). Corporate governance as a critical element for driving excellence in corporate social responsibility. International Journal of Quality and Reliability Management, 24(7), 753–770.
Sulub, S. A., Salleh, Z., & Hashim, H. A. (2018). A review of corporate governance and corporate social responsibility disclosure of Islamic banks: A call for additional transparency. Journal of Sustainability Science and Management, Specialissue4, 145–145.
Tuan, A., Dalli, D., Gandolfo, A., & Gravina, A. (2019). Theories and methods in CSRC research: a systematic literature review. Corporate Communications, 24(2), 212–231.
Verma, D. D. P. (2012). Relationship between Corporate Social Responsibility and Corporate Governance. IOSR Journal of Business and Management, 2(3), 24–26.
Vilar, P., & Žumer, M. (2005). Comparison and evaluation of the user interfaces of e-journals. Journal of Documentation, 61(2), 203–227.
Wibowo, R. Ery, A. S. (2011). Keterkaitan Corporate Governance Dengan Corporate Social Responsibility. Maksimum, 2(1), 73.
Zeidan, O. S., & Fauser, S. G. (2015). Corporate governance and corporate social responsibility - The case of FIFA. Problems and Perspectives in Management, 13(2), 183–192.
Aguilera, R. V., Rupp, D. E., Williams, C. A., & Ganapathi, J. (2007). Putting the s back in corporate social responsibility: A multilevel theory of social change in organizations. Academy of Management Review, 32(3), 836–863.
Ahmad, S., & Omar, R. (2016). Basic corporate governance models: a systematic review. International Journal of Law and Management, 58(1), 73–107.
Ali, W., Frynas, J. G., & Mahmood, Z. (2017). Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review. Corporate Social Responsibility and Environmental Management, 24(4), 273–294.
Amos, G. J. (2018). Researching corporate social responsibility in developing-countries context. International Journal of Law and Management, 60(2), 284–310.
Ansong, O. A. A. (2016). Role of personal values in investment decisions : perspectives of individual Ghanaian shareholders Article information : About Emerald www.emeraldinsight.com. Management Research Review, 39(8), 940–964.
Anwar, R. (2005). Meta Analisis. Bandung : Bagian Obstetri dan Ginekologi Fakultas Kedokteran UNPAD. In Meta Analisis (p. 9).
Ben Barka, H., & Dardour, A. (2015). Investigating the relationship between director’s profile, board interlocks and corporate social responsibility. Management Decision, 53(3), 553–570.
Bhimani, A., & Soonawalla, K. (2005). From conformance to performance: The corporate responsibilities continuum. Journal of Accounting and Public Policy, 24(3), 165–174.
Birindelli, G., Ferretti, P., Intonti, M., & Iannuzzi, A. P. (2015). On the drivers of corporate social responsibility in banks: evidence from an ethical rating model. In Journal of Management and Governance (Vol. 19, Issue 2).
Bosman, J., Mourik, I. van, & Rasch, M. (2006). Scopus reviewed and compared: The coverage and functionality of the citation database Scopus, including comparisons with Web of Science and Google Scholar. June. http://igitur-archive.library.uu.nl/DARLIN/2006-1220-200432/UUindex.html
Brown, H. S., de Jong, M., & Lessidrenska, T. (2009). The rise of the Global Reporting Initiative: A case of institutional entrepreneurship. Environmental Politics, 18(2), 182–200.
Camilleri, M. A. (2017). The integrated reporting of financial, social and sustainability capitals: A critical review and appraisal. International Journal of Sustainable Society, 9(4), 311–326.
Canavati, S. (2018). Corporate social performance in family firms: a meta-analysis. Journal of Family Business Management, 8(3), 235–273.
Capelle-Blancard, G., & Petit, A. (2017). The Weighting of CSR Dimensions: One Size Does Not Fit All. Business and Society, 56(6), 919–943.
Croker, N. C., & Barnes, L. R. (2017). Epistemological development of corporate social responsibility: The evolution continues. Social Responsibility Journal, 13(2), 279–291.
Debbianita, D., & Hidayat, V. S. (2016). Topik Penelitian Akuntansi pada Periode 2011-2015 dan Agenda Topik Penelitian Akuntansi di Masa Depan. https://repository.maranatha.edu/21134/1/Topik Penelitian Akuntansi.pdf
Dienes, D., Sassen, R., & Fischer, J. (2016). What are the drivers of sustainability reporting? A systematic review. Sustainability Accounting, Management and Policy Journal, 7(2), 154–189.
Eugénio, T., Costa Lourenço, I., & Morais, A. I. (2010). Recent developments in social and environmental accounting research. Social Responsibility Journal, 6(2), 286–305.
Falagas, M. E., Pitsouni, E. I., Malietzis, G. A., & Pappas, G. (2008). Comparison of PubMed, Scopus, Web of Science, and Google Scholar: strengths and weaknesses. The FASEB Journal, 22(2), 338–342.
Fallah, M. A., & Mojarrad, F. (2019). Corporate governance effects on corporate social responsibility disclosure: empirical evidence from heavy-pollution industries in Iran. Social Responsibility Journal, 15(2), 208–225.
Feifei Lu, Zuomin Wen, Yu Xie, & Weiguo Jia. (2015). Analyses on Research Status of CSR in the World. Journal of Environmental Science and Engineering B, 4(3), 148–154.
Font, X., Guix, M., & Bonilla-Priego, M. J. (2016). Corporate social responsibility in cruising: Using materiality analysis to create shared value. Tourism Management, 53, 175–186.
Gill, A. (2008). Corporate Governance as Social Responsibility: A Research Agenda. Berkeley J. Int’l L., 26(2), 452–478.
Goddard, A. (2010). Contemporary public sector accounting research - An international comparison of journal papers. British Accounting Review, 42(2), 75–87.
Gorski, H., Fuciu, M., & Croitor, N. (2014). Research on Corporate Social Responsibility in the Development Region Centre in Romania. Procedia Economics and Finance, 16(May), 224–233.
Guan, J., & Noronha, C. (2013). Corporate social responsibility reporting research in the Chinese academia: A critical review. Social Responsibility Journal, 9(1), 33–55.
Gunawan, J., & Tin, S. (2019). The development of corporate social responsibility in accounting research: evidence from Indonesia. Social Responsibility Journal, 15(5), 671–688.
Hasugian, J. (2008). Penelusuran Online dan Ketersediaan Sumber Daya Informasi Elektronik. Pustaha: Jurnal Studi Perpustakaan Dan Informasi, 4(1), 12–20.
Hedges, L. V., & I, O. (2014). Statistical Methods for Meta-Analysis. Academic Press.
Huang, X. B., & Watson, L. (2015). Corporate social responsibility research in accounting. Journal of Accounting Literature, 34, 1–16.
Jain, T., & Jamali, D. (2016). Looking Inside the Black Box: The Effect of Corporate Governance on Corporate Social Responsibility. Corporate Governance: An International Review, 24(3), 253–273.
Jamali, D., Safieddine, A. M., & Rabbath, M. (2008). Corporate governance and corporate social responsibility synergies and interrelationships. Corporate Governance: An International Review, 16(5), 443–459.
Md Zaini, S., & Hassan, Y. M. (2016). Voluntary disclosure in Emerging countries: A literature review. Accounting in Emerging Economies, 6(1), 13–32.
Moura-Leite, R. C., & Padgett, R. C. (2011). Historical background of corporate social responsibility. Social Responsibility Journal, 7(4), 528–539.
Ntim, C. G., & Soobaroyen, T. (2013). Corporate governance and performance in socially responsible corporations: New empirical insights from a neo-institutional framework. Corporate Governance: An International Review, 21(5), 468–494.
Osuji, O. K. (2015). Corporate social responsibility, juridification and globalisation: “Inventive interventionism” for a “paradox.” International Journal of Law in Context, 11(3), 265–298.
Purnomo, M. (2013). PENGANTAR TAHAPAN PEMETAAN SISTEMATIS :
Shahin, A., & Zairi, M. (2007). Corporate governance as a critical element for driving excellence in corporate social responsibility. International Journal of Quality and Reliability Management, 24(7), 753–770.
Sulub, S. A., Salleh, Z., & Hashim, H. A. (2018). A review of corporate governance and corporate social responsibility disclosure of Islamic banks: A call for additional transparency. Journal of Sustainability Science and Management, Specialissue4, 145–145.
Tuan, A., Dalli, D., Gandolfo, A., & Gravina, A. (2019). Theories and methods in CSRC research: a systematic literature review. Corporate Communications, 24(2), 212–231.
Verma, D. D. P. (2012). Relationship between Corporate Social Responsibility and Corporate Governance. IOSR Journal of Business and Management, 2(3), 24–26.
Vilar, P., & Žumer, M. (2005). Comparison and evaluation of the user interfaces of e-journals. Journal of Documentation, 61(2), 203–227.
Wibowo, R. Ery, A. S. (2011). Keterkaitan Corporate Governance Dengan Corporate Social Responsibility. Maksimum, 2(1), 73.
Zeidan, O. S., & Fauser, S. G. (2015). Corporate governance and corporate social responsibility - The case of FIFA. Problems and Perspectives in Management, 13(2), 183–192.
Published
2023-03-31
Section
Articles
This work is licensed under a Creative Commons Attribution 4.0 International License.
