Afiliasi Politik Dewan Komisaris dan Direksi Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan

Arief Nurhandika; Chintia Fitriani; Iman Teguh; Faishal Rahimi

doi:10.26623/slsi.v22i3.9206

Afiliasi Politik Dewan Komisaris dan Direksi Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan

Arief Nurhandika, Chintia Fitriani, Iman Teguh, Faishal Rahimi

Abstract

Tujuan penelitian ini untuk menguji pengaruh afiliasi politik pada dewan komisaris dan afiliasi politik direktur terhadap skor CSR. Penelitian ini merupakan peneltian kuantitatif menggunakan purposive sampling method dalam pengambilan sampelnya. Sampel penelitian ini adalah Indonesia Stock Exchange Industrial Classification sektor D yaitu consumer non-cyclicals dari periode 2017-2022. Penelitian ini mengguanakan analisis regresi data panel. Peneltian ini menggunakan software STATA untuk analisis statistik. Populasi yang digunakan sebesar 17 perusahaan dan di dapat 102 sampel observasi untuk dianalisis. Hasil penelitian menemukan bahwa dewan komisaris yang berafiliasi politik berpengaruh positif terhadap skor CSR. Namun pada variabel dewan direksi yang berafiliasi politik tidak berpengaruh terhadap skor CSR. Implikasi pada penelitian ini memberikan gambaran bagaimana perusahaan atau praktisi menyikapi koneksi politik dapat selaras dengan tingkat nilai CSR dengan memperhatikan keadaan sosial seperti terjadinya covid-19, pemilu, dan hal lain yang menyangkut aturan - aturan baru pemerintah tentang pertanggungjawaban sosial. Penelitian ini tidak menutup kemungkinan adanya kekurangan pertama adalah data yang diambil masih pada satu sektor saja mungkin penelitian selanjutnya menggunakan sektor lain agar mampu menggambarkan keadaan disektor lain atau sebagai pembanding, kedua penelitian ini masih pada dua vaiabel independen yang belum mencerminkan keseluruhan koneksi politik mungkin penelitian selanjutnya menambahkan lebih spesifik koneksi politik seperti militer dan mantan menteri.

Keywords

afiliasi politik dewan komisaris, afiliasi politik dewan direksi, CSR, STATA.

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DOI: http://dx.doi.org/10.26623/slsi.v22i3.9206