CONTENT ANALYSIS DIMENSI BUDAYA NASIONAL DALAM PELAPORAN KINERJA CSR SERTA IMPLIKASINYA Studi Badan Usaha Milik Negara di Tiongkok Dan Indonesia
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Abstract
Penelitian ini bertujuan untuk mengetahui dimensi-dimensi budaya dalam pelaporan kinerja CSR dan implikasinya bagi kedua badan usaha milik negara yang sama-sama terletak di Benua Asia, yaitu Tiongkok dan Indonesia. Penelitian ini mengambil objek BUMN yang bergerak di bidang energi yaitu Sinopec Corp di Tiongkok dan PT Pertamina (Persero) di Indonesia. Metode penelitian ini adalah content analysis dan analisis dokumen terhadap sustainability report tahun 2011 kedua BUMN. Temuan dalam penelitian menunjukkan adanya perbedaan penyerapan budaya nasional di kedua negara. Di Tiongkok, budaya organisasional lebih menyerap nilai-nilai budaya nasional sehingga pelaporan kinerja CSRnya mencerminkan budaya nasionalnya. Sedangkan di Indonesia, budaya organisasional cenderung tidak menyerap nilai-nilai budaya nasional sehingga pelaporan kinerja CSRnya tidak sepenuhnya mencerminkan budaya nasional. Di Indonesia, budaya nasional hanya berperan sebagai pembatas agar perusahaan tidak berlaku di luar norma yang diterima di masyarakat.
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