Pengaruh Implementasi Corporate Social Responsibility (Csr) terhadap Profitabilitas Perusahaan Perkebunan

Abstract

Effect of Implementation of Corporate Social Responsibility (CSR) on the Profitability of the Plantation Company (Under the supervision of Ir. Diana Chalil, MSi, PhD and Sri Fajar Ayu, SP, MM, DBA). Corporate Social Responsibility (CSR) can be defined as a business organization responsible for the impact of their activities on customers, suppliers, employees, shareholders, communities and other stakeholders as well as the environment, which is known as the triple bottom line (profit, planet and people). However, there are many companies implemented their CSR only on public assistance programs and not integrated with the company's core business. Theoretically, if company doing their CSR activities more integrated with the company's core business, it is expected that these activities can be an investment strategy that can improve the production, sales, and corporate profits. To test this hypothesis, this study surveyed a representing sample of 2 companies where as the company that their CSR activities more integrated to the company's core business and the company that their CSR activities less integrated to the company's core business. The data used is from the company's annual report for 7 years from 2006-2012, which is then analyzed with path analysis models. The results showed that CSR programs that implemented by the company is still focused on social activities and community that are not continuous, although there has been an integrated activities with the core business such as mentoring the smallholders. The analysis also showed there is a difference between the profitability of the plantation companies. Company that allocates a larger CSR has a greater profit. The results also show that CSR is affect to production, sales, and profit. Companies that allocate larger CSR activities more integrated with the core business gain a greater sales and profit. One of the CSR program that integrated with the core business is mentoring the smallholders.

Pengaruh Implementasi Corporate Social Responsibility (CSR) terhadap Profitabilitas Perusahaan Perkebunan (Di bawah bimbingan Ir. DIANA CHALIL, MSi, PhD sebagai ketua dan SRI FAJAR AYU, SP, MM, DBA sebagai anggota). Corporate Social Responsibility (CSR) merupakan suatu konsep dimana organisasi bisnis bertanggung jawab atas dampak kegiatan mereka terhadap pelanggan, pemasok, karyawan, pemegang saham, masyarakat dan pemangku kepentingan lainnya serta lingkungan. Hal ini dikenal sebagai triple bottom line (profit, planet dan people). Namun pada umummnya perusahaan hanya menganggap CSR merupakan program bantuan pada masyarakat saja, padahal sebagai unit usaha, program CSR bagi perusahaan seharusnya dipandang sebagai suatu strategi investasi. Tujuan penelitian ini adalah untuk menganalisis bentuk kegiatan CSR dan alokasi dana untuk masing-masing kegiatan, menganalisis perbedaan profitabilitas antara perusahaan perkebunan, menganalisis pengaruh alokasi total dana CSR dan alokasi dana CSR yang sesuai dengan core business secara langsung terhadap produksi dan penjualan dan secara tidak langsung terhadap laba pada perusahaan perkebunan. Data yang digunakan yaitu data yang bersumber dari laporan tahunan perusahaan perkebunan selama 7 tahun. Metode analisis yang digunakan yaitu analisis deskriptif, uji beda rata-rata independent sample ttest Hasil analisis menunjukkan ada perbedaan tingkat profitabilitas antara perusahaan perkebunan. Perusahaan yang mengalokasikan dana CSR lebih besar memiliki laba yang lebih besar. Hasil analisis juga menunjukan bahwa alokasi total dana CSR dan dana CSR yang sesuai dengan core business berpengaruh positif dan signifikan secara langsung terhadap produksi dan penjualan, berpengaruh positif dan signifikan secara tidak langsung terhadap laba melalui penjualan, tetapi tidak berpengaruh signifikan secara tidak langsung terhadap laba melalui produksi.