CONTENT ANALYSIS DIMENSI BUDAYA NASIONAL DALAM PELAPORAN KINERJA CSR SERTA IMPLIKASINYA Studi Badan Usaha Milik Negara di Tiongkok Dan Indonesia
Abstract Views:
282 times
PDF - FULL TEXT Downloads:
642 times
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.
Downloads
References
Afandi, T. dan Mukhyi, A. 2010. Analysis Sustainable Development Corporate Social Responsibility Programme. Depok: Akuntansi Universitas Gunadarma.
Bai, X. dan Roberts, W. 2011. Taoism and Its Model of Traits of Successful Leaders. Journal of Management Development, Vol.30, No.7/8, pp. 724-739.
Banerjee, B. 2014. A Critical Perspective on CSR. Critical Perspective on International Business, Vol. 10, No. 1/2, pp. 84-95.
Bebbington, J., Larrinaga, C., dan Moneva, J. M. 2008. Corporate Social Reporting and Reputation Risk Management. Accounting, Auditing, and Accountability Journal, Vol. 21, Iss. 3, pp. 337-361.
Bell, et al. 1997. Strategy and Management Accounting. Boston: Houghton Mifflin Company.
Bu, L., Bloomfield, M., dan An, J. 2013. CSR Guide for Multinational Corporations in China. Canada: Harmony Foundation.
Carroll, A. B. 1991. The Pyramid of CSR: Toward the Moral Management of Organizational Stakeholders. Business Horizons.
Dickson. 2014. Lambang Negara Kesatuan Republik Indonesia – Garuda Pancasila. (http://ilmupengetahuanumum.com/lambang-negara-kesatuan-republik-indonesia-garuda-pancasila-arti-makna/ diakses pada 15 September 2014)
Fang, T. 2006. Negotiation: the Chinese style. Journal of Business & Industrial Marketing , Vol.21, No.1, pp. 50-60.
Faure, G. O. 2002. China: New Values in a Changing Society. China Europe International Business School (http://www.ceibs.edu/ase/Documents/EuroChinaForum/faure.htm diakses pada 6 Agustus 2014)
Flannagan, Carli G. 2011. The Impact of Culture on the Communication of CSR. Unpublished Master Thesis, Aarhus University.
Hendeberg, S., dan Fredrik, L. 2009. CSR in Indonesia: A qualitative study from a managerial perspective regarding views and other important aspects of CSR in Indonesia. Unpublished bachelor thesis, Gotland University.
Hofstede, G. n.d. Culture (http://geerthofstede.nl/culture.aspx diakses pada 28 Mei 2014)
Hofstede, G. 2011. Dimensionalizing Cultures: The Hofstede Model in Context. Online Readings in Psychology and Culture, 2 (1).
Holme, C. 2010. CSR: A Strategic Issue or a Wasteful Distraction? Industrial and Commercial Training, Vol.42, No.4, pp. 179-185.
- Articles published in CALYPTRA are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
- Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to CALYPTRA to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
- By publishing in CALYPTRA, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.
