Pengaruh Corporate Social Responsibility (CSR) Terhadap Biaya Operasional dan Profitabilitas Pada Perusahaan Manufaktur

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh Corporate Social Resposibility (CSR) terhadap biaya operasional dan profitabilitas di BEI pada tahun 2014-2015. Penelitian ini juga melibatkan variabel kontrol yaitu firm size. Corporate Social Resposibility (CSR) diukur dengan rata-rata GRI index generasi ke-4 tahun 2014-2015, sedangkan biaya operasional diukur dengan perbandingan antara biaya operasional dengan total penjualan, dan profitabilitas diukur dengan ROE (Return On Equity). Sampel yang digunakan sebanyak 105 perusahaan manufa`ktur yang telah melaporkan kegiatan CSR secara konsisten dalam annual report selama 2014-2015 serta menggunakan kurs rupiah. Hasil penelitian menyimpulkan bahwa CSR tidak berpengaruh terhadap biaya operasional maupun profitabilitas. Hal ini disebabkan karena pelaksanaan CSR di Indonesia yang mandatory sehingga motivasi perusahaan melakukan CSR adalah agar dapat menghindari konflik terhadap masyarakat sekitar perusahaan dan pemerintah, bukan fokus terhadap peningkatan inovasi dan kualitas produk, maupun peduli terhadap pemeliharaan lingkungan, dan penghematan energi. Variabel kontrol firm size berpengaruh signifikan terhadap biaya operasional dan profitbilitas.

This study tends to give empirical evidence of Corporate Social Responsibility (CSR) influence towards operational costs and profitability in BEI during 2014-2015. It involves a control variable, that is firm size. Corporate Social Responsibility (CSR) is measured by means of the fourth generation of GRI index in 2014-2015, whereas the operational costs are measured by the ratio between operational costs and total selling, and the profitability is measured by Return on Equity (ROE). The samples of the study are 105 manufacturing companies which use rupiah as their currency and which have already reported their CSR activities consistently in the annual report during 2014-2015. From the results of the study, it can be concluded that CSR does not influence the operational costs and profitability because CSR implementation in Indonesia is mandatory. It makes the companies implement CSR because they only want to avoid the conflict between companies-society and companiesgovernment, they do not focus on innovating and increasing the product quality, maintaining the environment, and saving the energy. Control variable firm size significantly influence the operational costs and profitability.