Penilaian Kualitas Implementasi Corporate Social Responsibility Pada Perusahaan Pertambangan Di Indonesia Berdasarkan Indeks Global Reporting Initiatif (GRI)

SUHARLINA, Dr. Sony Warsono, MAFIS., CA., Akt

2016 | Tesis | S2 Akuntansi

Tujuan penelitian ini adalah untuk melihat implementasi Corporate Social Responsibiliy (CSR) perusahaan sesuai dengan indeks Global Reporting Inisiative (GRI) kemudian melihat apakah CSR yang dijalankan perusahaan sesuai dengan bidang usaha perusahaan dan kebutuhan masyarakat. Pendekatan penelitian yang digunakan adalah penelitian deskriptif. Objek dari penelitian ini adalah PT Antam, PT Bukit Asam, PT Medco Energy, dan PT Indo Tambangraya Megah. Keempat perusahaan ini dipilih karena sudah memenuhi kriteria pengambilan sample. Hasil penelitian menunjukkan bahwa PT Antam cukup memenuhi poin-poin dari indeks GRI sedangkan tiga perusahaan lainnya kurang memenuhi standar tersebut. Namun keempat perusahaan tersebut telah taat terhadap peraturan daerah tempat mereka beroperasi. Hal tersebut terlihat dari kegiatan CSR yang dijalankan perusahaan seperti pembangunan sarana dan prasarana, pemberian beasiswa dan pelatihan kepada karyawan dan masyarakat, pemberdayaan masyarakat seperti pemberian modal usaha mandiri, pembibitan sayur dan ikan, dan pelestarian lingkungan. PROPER yang diperoleh keempat perusahaan tersebut juga terbilang baik

The purpose of this study is to see the implementation of CSR company in accordance with GRI index then see the active CSR held by the company in accordance with the company business and community needs. The approach used in this study was descriptive study. The object of this study was PT Antam, PT Bukit Asam, PT Medco Energy and PT Indo Tambangraya. The four companies have been selected because they fulfilled the sampling criteria. The results show that PT Antam had completed points from GRI index, while the other three companies did not meet those standards. However, all four companies have been adhering to local regulations where they mined which was seen from the CSR activities being run by the companies such as the construction of facilities and infrastructure, providing grants and training to employees and public, then there were community empowerment activities such as giving independent venture capital, seedling vegetables and fish and taking care of the environment. PROPER acquired by the four companies was also fairly good

Kata Kunci : CSR, indeks GRI, BUMN dan Swasta