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"Mengharapkan perusahaan memiliki tanggung jawab sosial merupakan sesuatu yang muskil. Sejak lama ada anggapan dalam masyarakat bahwa perusahaan adalah institusi yang semata mencari keuntungan yang sebesar-besarnya. Pendapat ini diwakili oleh Milton Friedman yang mengatakan bahwa tangguung jawab sosial perusahaan adalah mencari keuntungan. Akan tetapi ada pula pendapat yang mengatakan bahwa perusahaan harus memperhatikan mereka yang kehidupannya secara langsung atau tidak langsung terpengaruh oleh perusahaan. Teori ini disebut teori stakeholder. Teori ini sejalan dengan pendapat Vetica bahwa perusahaan merupakan bagian dari budaya masyarakat dan tidak sekedar bagian dari ekonomi pasar.Masyarakat Amerika menempatkan institusi perusahaan pada tempat yang khusus. Pada satu sisi perusahaan adalah simbol kekuatan ekonomi tapi disisi lain perusahaan juga dapat dilihat sebagai simbol kekuatan yang arogan yang tidak memperhatikan masyarakat sekelilingnya. Kedua kekuatan inilah yang terus-menerus saling berebut pengaruh.Perusahaan tidak lagi dapat berbuat seenaknya karena besarnya tuntutan masyarakat lebih memperhatikan masyarakat sekitarnya. Dalam masyarakat muncul lembaga-lembaga swadaya masyarakat yang turut menjadi kelompok penekan terhadap perusahaan-perusahaan. Perusahaan pun mencoba mempertahankan kepentingannya dengan menggunakan pengaruh mereka di dalam maupun diluar pemerintahan.Ketika perusahaan Amerika beroperasi di negara lain seperti Indonesia maka pertarungan serupa juga terjadi pada mereka. Dalam kasus PT. Freeport Indonesia kita dapat melihat bagaimana perusahaan ini mendefinisikan tanggung jawab sosial mereka disetiap kurun waktu. Ketika pertama kali beroperasi praksis tanggung jawab sosial mereka masih sangat terbatas tetapi pada era 1990-an praksis tanggung jawab sosial PT. Freeport Indonesia menjadi lebih beragam. Hal ini tidak terlepas pada tarik-menarik wacana tanggung jawab sosial perusahaan yang berkembang di Amerika dan juga di Indonesia. Tentu keterlibatan lembaga-lembaga swadaya masyarakat memegang peran penting dalam ini."

"Tanggung Jawab Sosial Korporat telah menjadi tren yang semakin berkembang untuk diterapkan di banyak perusahaan di dunia, termasuk industri berbasis jasa yang sengaja mengimplementasi kegiatan sosial untuk mencapai tujuan tertentu. Penelitian ini menghasilkan temuan dari program tanggung jawab sosial korporat yang dilakukan Gran Melia Jakarta sebagai perusahaan berbasis jasa dengan sudut pandang keterlibatan stakeholder. Penelitian ini menganalisa perkembangan dan kebijakan dan program tanggung jawab sosial, serta bagaimana bentuk keterlibatan stakeholder. Tujuan penelitian ini untuk mendapat pemahaman, kebijakan, dan tantangan-tantangan utama dalam melaksanakan program tanggung jawab sosial korporat. Pengidentifikasian stakeholder utama dieksplorasi untuk menanggapi kebutuhan dan harapan dari stakeholder terhadap program tanggung jawab sosial korporat. Penelitian ini pada akhirnya mencari lebih dalam pengembangan dari program tanggung jawab sosial korporat dan mengarahkan patella selanjutnya supaya dapat melihat faktor-faktor unik dalam kelompok stakeholder saat menganalisa tanggung jawab sosial korporat. Sedangkan praktisi diharapkan dapat mengembangkan dan menerapkan hubungan-hubungan antara perusahaan dan stakeholder untuk keuntungan bersama melalui penelitian yang dilakukan dengan pendekatan kualitatif ini. Wawancara secara mendalam digunakan untuk mengakses persepsi orang, pengertian-pengertian suatu situasi dan konstruksi dari kenyataan melalui pertanyaan yang diajukan dan dikembangan berdasarkan jawaban atau respon dan narasumber. Data sekunder yang dapat dianalisis terdiri dari literature, kebijakan dan laporan perusahaan, kliping, jumal, foto, dan rekaman program. Merujuk pada program yang dilaksanakan pada 2005, semua narasumber yang merniliki kredibilitas tinggi dipilih untuk mewakili masing-masing kelompok stakeholder yang terlibat. Tanggapan dan jawaban mereka akan dianalisa terutama dengan menggunakan model proses keterlibatan stakeholder dan kerangka konsep lain yang berhubungan.

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Corporate Social Responsibility (CSR) has been a growing trend among corporations throughout the world, including service-based ones that deliberately implement social program to achieve a certain goal. This study reports findings from a research of CSR conducted by Gran Melia Jakarta as a service-based company with the stakeholder engagement perspective It analyses the extent of CSR policy and program and how the company is engaged to its stakeholders. The research provides company's understanding and policy of CSR and its key challenges in conducting CSR. Key stakeholders identification is explored in order to response to the needs and expectations of stakeholders toward the CSR program. Finally, it considers possible CSR improvements exploration and further research for academic purpose especially in finding distinctive factors within stakeholder groups to consider when examining and analyzing corporate social responsibility, whilst practitioners will find how to develop and utilize relationships between a corporation and its stakeholders for mutual benefit through the research that is done with a qualitative approach. In-depth interviews are used to access people's perceptions, meanings, definition of the situation and construction of reality through open-ended questions. Secondary data to analyze comes from literatures, corporate policies and reports, clippings, journals, photographs, and program records. Specifically referred to projects conducted in 2005, all credible informants are selected to represent each group involved in the CSR program. Their responses will then be analyzed mainly through stakeholder engagement process model and other related conceptual frameworks."

"The pressure from non marketing to the company getting bigger as public society and world awareness about big part of the company to human life getting higher. This pressure in later on push the development of application of Corporate social responsibilities (CSR) concept as one of company's strategy to guarantee its business. The development of Corporate social responsibilities (CSR) has been assumed to existed along time ago but the definition of its concept start in 1950 (Carol], 1999). The development of Corporate social responsibilities (CSR) create Corporate social responsibilities (CSR) definition that has its meaning from carivative activities to the one that integrated to business. But there are some similarities which is balance between looking for the profit and concerning social activities and environment (SWA 2005; 46). The development of Corporate social responsibilities (CSR) in Indonesia has been in discussion since 1995.The purpose of this research are to know: (I) company's understanding of Corporate social responsibilities (CSR) ; (2) how far CSR application has been implemented, (3) factors that influenced CSR implementation. This research is expected to catch diversity of pattern of Corporate social responsibilities (CSR) that can contribute to the knowledge in mapping of Corporate social responsibilities (CSR) practice in Indonesia.Type of research in Qualitative research method is explorative with study case research strategy. Companies that being researched are four companies with different industry background but all of them been operated in Indonesia as also the main player in each industry. Four companies that been selected are PT. NEWMONT INDONESIA in mining field, PT Astra Agro Lestari Tbk in agriculture business, PT PLN Jakarta and Tangerang (Persero) and KOMPAS-GRAMEDIA Group in services. Data that been collected is analized by using comparative study to see comparative to see the similarities and differencies in CSR implementation between companies.The result of this research shown that the four companies have different pattern in understanding and maintain CSR implementation. Newmont understood CSR as a form of responsibility for having privilege to operate and develop (threatened demand). PT PLN and AAL understood as a care form to the society around the company in order to be part of the society as in the end they can support its operation (profit). Different that the three companies earlier, KKGN not really take CSR to company's profit. KKG understood CSR as a form of care that comes from moral obligation and to answer society expectation (moral).The similarities from the four companies are they realize the importance of CSR implementation in their operation process. Generally, the companies understood the CSR concept as an effort of the company to have society support by giving them positive contribution to external stakeholder company. There is a similarity in Respondent definition in four companies, confidence in existence of take and give law.CSR definitions in four companies in general have three propositions where CSR are:1. Company's obligation, which can be seen from company's commitments in its policy, programs, resources allocation (funding, human resources, time and energy), organizational structure, evaluation and reporting process as a responsible manner to its operation to society.2. To improve the welfare of society, for example through improvement in economic, education, health, infrastructure, etc. 3. To support company's operation, such as resources supply, asset protection, consumer creation, etc.From CSR implementation side, this research concluded that (I) CSR policy still in general form of company's Code of Conduct; (2) trend to choose CSR issues that appropriate with company's competency and resources. (3) trend to use CSR in charity form; (4) put CSR in external relation function; (5) except Kompas, company use internal funding for CSR initiatives; (6) CSR evaluation and reporting tend to be internally conducted. Based on Malkasian (2004) Newmont has the higher level of commitment then the other three companies.Factor that seem to be influencing CSR understanding and implementation are context, operational impact, and internal condition of company.Suggestions for managerial in implementing CSR are (I) give attention on internal CSR; (2) give attention also in minimalize negative impact on operation; (3) integrating CSR with business process; (4) increasing transparency in evaluating and reporting CSR to external stakeholders.Suggestions for next research are (1) conduct explanative study in proofing factors that influence CSR understanding and implementation; (2) deep research in the real process of CSR in the field; (3) historical study to find CSR motives; (4) deeper examination about CSR and business process and value chain management."

"Isu corporate social responsibility (CSR) semakin menarik untuk diperhatikan seiring banyaknya gerakan sosial untuk selamatkan lingkungan hidup. Perusahaan tidak lagi hanya mencari keuntungan untuk para investor saja, tetapi juga memperhatikan kesejahteraan para pemangku kepentingan lainnya. Penelitian ini bertujuan untuk melihat bagaimana pengaruh corporate social responsibility terhadap cost of equity capital perusahaan, baik di sektor non finansial maupun sektor finansial. Penelitian ini menggunakan metode data panel dan varibel kontrol berupa beta, size, book to market ratio, dan leverage. Hasilnya adalah corporate social responsibility dapat menurunkan cost of equity capital dari suatu perusahaan, baik sektor non finansial maupun finansial.

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The issue of corporate social responsibility (CSR) is increasingly interesting to note that as the number of the social movement to save the environment. Companies are no longer just looking for a profit for investors, but also welfare of other stakeholders. This study aims to see how the influence of corporate social responsibility towards the cost of equity capital of the company, both in the non-financial and financial sectors. This study uses panel data and control variables such as beta, size, book-to-market ratio, and leverage. The result is a corporate social responsibility can reduce the cost of equity capital of a company, both financial and non-financial sectors."

"Tujuan dilakukannya penelitian ini adalah untuk menganalisis dan mengetahui bagaimana hubungan antara corporate social responsibility (CSR) dan corporate governance (CG) dengan manajemen laba. CG diukur dengan efektifitas dewan komisaris dan efektifitas komite audit. Manajemen laba diukur dengan manajemen laba akrual dan manajemen laba riil. Penelitian dilakukan dengan sampel perusahaan industri non keuangan sebanyak 206 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2011. Penelitian ini menunjukkan bahwa CSR memiliki hubungan tidak signifikan dengan manajemen laba akrual dan manajemen laba riil. Sedangkan efektifitas komite audit memiliki hubungan negatif signifikan dengan manajemen akrual, tetapi tidak ditemukan hubungan signifikan efektifitas dewan komisaris terhadap manajemen laba akrual. Selain itu, tidak ditemukan adanya hubungan antara efektifitas dewan komisaris dan komite audit dengan manajemen laba riil.

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The objective of this research is to analyze and find how the association between Corporate Social Responsibility and Corporate Governance with Earnings Management. CG mechanism is measured by the effectiveness of board of commissioners and the effectiveness of audit committee. Earnings management is measured by accrual earnings management and real earnings management. This research uses 206 firms non financial industries are listed on the Indonesia Stock Exchange for the year 2011. This research finds that CSR has no significant association for both the accrual earnings management and real earnings management. However, effectiveness of audit committee have a significant negative relationship for the accrual earnings management, but no significant relationship found for the effectiveness of the board of commissioners with accrual earnings management. Then corporate governance has not significant for both the effectiveness of the board of commissioners and effectiveness of audit committee with real earnings management."

"Tesis ini bertujuan untuk menguji pengaruh struktur kepemilikan saham institusional, jumlah dewan direksi, jumlah komite audit dan pengungkapan Corporate Social Responsibility (CSR) terhadap nilai perusahaan PT Bumi Resources, Tbk periode 2007-2011. Penelitian ini adalah studi kasus dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia dan analisis data dilakukan dengan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa penelitian secara parsial terhadap variabel independen struktur kepemilikan saham oleh pihak institusional mempunyai pengaruh positif yang bertolak belakang dengan hasil penelitian atas variabel jumlah komite audit yang berpengaruh negatif terhadap nilai perusahaan. Hasil penelitian atas variabel independen jumlah dewan direksi dan pengungkapan CSR ditemukan bahwa kedua variabel tersebut tidak mempunyai pengaruh terhadap nilai perusahaan (price book value). Sedangkan hasil pengujian atas pengaruh variabel-variabel independen terhadap variabel dependen secara simultan menunjukkan bahwa variabel independen (kepemilikan saham institusional, jumlah dewan direksi, jumlah komite audit, dan pengungkapan CSR) berpengaruh secara simultan terhadap nilai perusahaan PT Bumi Resources, Tbk periode 2007-2011.

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The purpose of this research is to examine the influence of institutional ownership, size of board of directors, size of audit committee and Corporate Social Responsibility disclosure to firm value of PT Bumi Resources, Tbk period 2007-2011. This research is a case study and using secondary data obtained from Indonesian Stock Exchange. The analysis methods of this research used multiple regresion linear.

The result of this research indicate that institutional ownership has a positive effect to firm value (price book value), in contrast with size of audit committee which has a negative effect to firm value (price book value). Meanwhile, size of board of directors and Corporate Social Responsibility disclosure have no significant effect to firm value (price book value). Existence of institutional ownership, size of board of directors, size of audit committee and Corporate Social Responsibility disclosure simultaneously have a significant effect to firm value (price book value) of PT Bumi Resources, Tbk period 2007-2011."

"Skripsi ini meneliti mengenai inisiatif Corporate Social Responsibility PT Bank Rakyat Indonesia Tbk. Tujuan penelitian, adalah untuk melihat inisiatif pelaksanaan CSR dan faktor yang mempengaruhi pelaksanaan CSR di PT Bank Rakyat Indonesia. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Hasil penelitian memperlihatkan bahwa inisiatif pelaksanaan CSR di PT Bank Rakyat Indonesia berdasarkan visi dan misi serta kebijakan dari pemerintah dalam hal ini Kementerian BUMN. Selain itu faktor pelaksanaan CSR di PT. Bank Rakyat Indonesia, diketahui dari upaya memenuhi kewajiban serta adanya dorangan dari dalam bahwa CSR selain memberikan bantuan juga ada dukungan bisnis.

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The focus of this study is to describe initiative of the implementation of Corporate Social Responsibility at PT Bank Rakyat Indonesia. The purpose is to decribe initiative of CSR program and influence factor during of CSR implementation program at BRI. The data were collected by literature study and means of interview. The output showed that implementation CSR at BRI based on vision and mission, and also the rules from government especially BUMN ministry of Indonesia. The implementation focussing charity and support business."

"Penelitian ini membahas mengenai peran yang dilakukan oleh BKM Mitra Bersama selaku pelaksana ditingkat masyarakat pada Program Nasional Pemberdayaan Masyarakat (PNPM) Mandiri Perkotaan di Kelurahan Karawaci. Selain itu, penelitian ini juga membahas mengenai hambatan yang ditemui saat melaksanakan PNPM Mandiri dan juga melihat upaya yang dilakukan oleh BKM Mitra Bersama dalam mengatasi hambatan tersebut. Penelitian ini menggunakan metode analisis deskriptif dan pendekatan kualitatif. Hasil penelitian memperlihatkan bahwa ada kesamaan peran yang dilakukan oleh BKM Mita Bersama dalam pelaksanaan PNPM Mandiri Perkotaan di Kelurahan Karawaci dengan peran yang dilakukan oleh pekerja masyarakat.

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This research is about Badan Keswadayaan Masyarakat (BKM) Mitra Bersama role as the implementer of PNPM Mandiri Perkotaan in society level at Karawaci. This research discuss about some obstacles that found in the execution of PNPM Mandiri Perkotaan and also see what are BKM Mitra Bersama efforts to settle those obstacles. This research use descriptive analyses and qualitative method. The result of this research shows that BKM Mitra Bersama role in the implementation of PNPM Mandiri Perkotaan is same as the role which done by community development."

"Tesis ini membahas tentang fungsi Forum CSR-Kesos DIY untuk meningkatkan potensi pelaku dunia usaha dalam penyelenggaraan kesejahteraan sosial melalui kegiatan CSR perusahaan. Penelitian ini merupakan penelitian kualitatif dengan desain deskriptif. Hasil penelitian menunjukkan bahwa Forum CSR?Kesos DIY telah menjalankan fungsi koordinasi dan fasilitasi meskipun belum optimal. Koordinasi yang belum optimal dapat dilihat dari kurangnya pemahaman tentang CSR oleh dunia usaha. Sementara itu kurang optimalnya fungsi fasilitasi dijumpai saat melakukan fasilitasi pertemuan maupun fasilitasi pelaksanaan program CSR oleh perusahaan. Penelitian ini menyarankan agar Forum CSR-Kesos DIY lebih meningkatkan koordinasi dengan pemerintah maupun dunia usaha, dan meningkatkan fungsi fasilitasi terhadap dunia usaha.

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This thesis describes Yogyakarta CSR for Social Welfare Forum function to enhance corporates? potential in social welfare implementation through its CSR activities. This research used qualitative method with descriptive design. The result shows that Yogyakarta CSR for Social Welfare Forum has implemented its coordination and facilitation functions eventhough the functions are not optimal yet. Lack of coordination function can be seen from corporates? lack of understanding about CSR. Whereas lack of facilitation function can be seen when the forum conducted CSR meeting and implementation. Therefore, this research recommends that Yogyakarta CSR for Social Welfare Forum optimize its coordination function with the government and corporates, and its facilitation function toward the corporates."

"Penelitian ini bertujuan untuk memberikan bukti empiris bahwa komposisi dewan direksi, dan kepemilikan keluarga berpengaruh terhadap pengungkaan tanggung jawab sosial. Ruang lingkup pada penelitian ini mengambil Indonesia sebagai regional dan industri non keuangan sebagai sampel pada periode 2014. Untuk mengukur tanggung jawab sosial menggunakan standar Global Reporting Initiative. Hasil regresi menunjukkan bahwa pada kepemilikan keluarga memberikan pengaruh signifikan pada pengungkapan tanggung jawab sosial. Sedangkan dewan direksi independen terbukti tidak dapat memengaruhi pengungkapan tanggung jawab sosial.

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This research aims to provide empirical evidence of the effect of independent director in the board of directors and family ownership on social responsibility disclosure. This research analyze Indonesia as a region and non financial companies as a samples for the reporting period 2014. The social responsibility indicator was measured using the Global Reporting Initiative standards. The regression results show that the family ownership have a significant impact on the social responsibility disclosure. While the presence of independent director was proven to have no influence on social responsibility disclosure."