PENGARUH MEKANISME CORPORATE GOVERNANCE (5)
PENGARUH MEKANISME CORPORATE
GOVERNANCE DAN KARAKTERISTIK
PERUSAHAAN TERHADAP KINERJA
LINGKUNGAN
(Studi Empiris pada Perusahaan yang Memiliki Peringkat pada
PROPER dan Terdaftar dalam BEI pada Tahun 2010 dan 2011)
SKRIPSI
Diajukan sebagai salah satu syarat
untuk menyelesaikan Program Sarjana (S1)
pada Program Sarjana Fakultas Ekonomika dan Bisnis
Universitas Diponegoro
Disusun oleh :
NINA YESIKA
NIM. C2C008096
FAKULTAS EKONOMIKA DAN BISNIS
UNIVERSITAS DIPONEGORO
SEMARANG
2013
PERSETUJUAN SKRIPSI
Nama Penyusun
:
Nina Yesika
Nomor Induk Mahasiswa
:
C2C008096
Fakultas / Jurusan
:
Ekonomika dan Bisnis/ Akuntansi
Judul Skripsi
:
PENGARUH MEKANISME CORPORATE
GOVERNANCE DAN KARAKTERISTIK
PERUSAHAAN TERHADAP
KINERJA LINGKUNGAN
Dosen Pembimbing
:
Anis Chariri, S.E.,M.Com.,P.hD.,Akt
Semarang, 14 Februari 2013
Dosen Pembimbing,
(Anis Chariri,SE.,M.Com.,P.hD.,Akt)
NIP. 196708091992031001
ii
PENGESAHAN KELULUSAN UJIAN
Nama Mahasiswa
:
Nina Yesika
Nomor Induk Mahasiswa
:
C2C008096
Fakultas / Jurusan
:
Ekonomika dan Bisnis/ Akuntansi
Judul Skripsi
:
PENGARUH MEKANISME CORPORATE
GOVERNANCE DAN KARAKTERISTIK
PERUSAHAAN TERHADAP
KINERJA LINGKUNGAN
Telah dinyatakan lulus ujian pada tanggal 20 Februari 2013
Tim Penguji
1. Anis Chariri, S.E.,M.Com.,P.hD.,Akt
(……………………….)
2. Dr. H. Agus Purwanto, M.Si,Akt
(……………………….)
3. Dul Muid, S.E., M.Si.,Akt
(……………………….)
iii
YATAAN ORISINALITAS SKRIPSI
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judul PENGARUH MEKANISME
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CORPORATE
GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP
KINERJA LINGKUNGAN (Studi pada Perusahaan yang Memiliki Peringkat pada
PROPER dan Terdaftar dalam BEI pada Tahun 2010 dan 2011) adalah hasil karya
saya sendiri. Dengan ini saya menyatakan dengan sesungguhnya bahwa dalam skripsi
ini tidak terdapat keseluruhan atau sebagaian tulisan orang lain yang saya ambil
dengan cara menyalin arau meniru dalam bentuk rangkaian kalimat atau simbol yang
menunjukkan gagasan atau pendapat atau pemikiran dari penulis lain, yang saya akui
seolah-olah sebagai tulisan saya sendiri, dan/atau tidak terdapat bagian atau
keseluruhan tulisan yang saya salin, tiru, atau yang saya ambil dari tulisan orang lain
tanpa memberikan pengakuan penulis aslinya.
Apabila saya melakukan tindakan yang bertentangan dengan hal tersebut
diatas, baik disengaja maupun tidak, dengan ini saya menyatakan menarik skripsi
yang saya ajukan sebagai hasil tuilisan saya sendiri ini. Bila kemungkinan terbukti
bahwa saya melakukan tindakan menyalin atau meniru tulisan orang lain seolah-olah
hasil pemikiran saya sendiri, berarti gelar dan ijasah yang telah diberikan oleh
universitas batal saya terima.
Semarang, 14 Februari 2013
Yang membuat pernyataan
(Nina Yesika)
NIM. C2C008096
iv
ABSTRACT
This research aims to determine the impact of corporate governance
mechanism and corporate characteristics to environmental performance The proxy
of corporate governance mechanism is size of board commisioner, proportion
independence of board commisioner, and audit committee meeting. The proxy of
corporate characteristic is profitability, leverage, and variety industri.
Environmental performance is measured by PROPER rating that issued by
Environmental Ministry.
Research design is quantitative method to determine the relationship between
variables by testing hypothesis. The sample elected method is purposive sampling
which companies listed in Indonesia Stock Exchange and PROPER in 2010 and
2011. The 23 corporate annual reports were analized as samples. The examined
technique hypohesis is mutiple regression by using SPSS program.
The result of research is proportion independence of board commisioner and
variety of industry had positive significant influence otherwise size of board
commisioner had negative significant influence on environmental performance.
Profitability, leverage and audit committee meeting had no significant influence on
environmental performance. The result was not appropriate with legitimacy theory
that state profitability and leverage had a negative significant influence on
environmental performance.
Keyword :
environmental performance, corporate governance, profitability,
leverage, variety of industry, PROPER.
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5. Seluruh kerabat, teman, pihak-pihak yang sudah membantu namun tidak
bisa penulis sebutkan satu per satu. Terima kasih atas bantuan dan doanya.
Semarang, 14 Februari 2013
Penulis
vii
MOTTO DAN PERSEMBAHAN
Setiap perkara dapat kutanggung di dalam Dia yang
memberikan kekuatan kepadaku (filipi 4:13)
Serahkanlah segala perbuatanmu kepada Tuhan, maka
terlaksanalah segala rencanamu (amsal 16:3)
Ora et Labora
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tÉÊËËËun jÉÌÉÍ ÎÏusrÉÐÉÉn
ÒtÓÉkÐÉÉny ÏmÉmÒksm
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ÓÉlÉmÏmlÉÕÑÕÉnÕÏËÒÉ
Ést ÕÏÐÜåÓÏr Ö æålm
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tÉnÒsoÉl ÎÏusrÉÐÉÉÊÖ
ÏmÉnytÉÕÉn
ëÏÉtr m
ÉÔ
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pk
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ÎÏÉusr ÐÉÉnÓÉnÏmÍmÏÒrÕÉnm
ÉÊêÉÉtÏÒkonmÓÉÒr ÎÏr
rÕs Én
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ÎÏÉusr ÐÉÉnÓÉlÉmÕÉÒÉt Ény
ÓÉn m
ÉsÉyrÉÕÉt Þ
Îs ÏÒktê stÉr Ït ËÒÖs
ÒtËÉ êÉktor
ÓÏnËÉnÒlÊËkunËÉnÓÉnm
ÉÒnusÉ
people)Ô
ÊÒlÉÒ ÏÒkonm ÓÉn ÕÏuntËÉn
1
utÉm
É
(triple bottom line)
ÜÎÏÉr Òs
ÉyÒtuêÉktorm
ÉÒnusÉ
(profit) sÏtrÉ
êÉktor
2
lðñòkunòón
(planetôõ
÷mñüðóptýón
ö÷ðtòó øóktorðñð ù÷ròóntuò sótusóm
ó lóðn
÷kù÷lrónjónutþ÷usróÿóóñõ
úón ù÷trujûónuntk
÷nòón óúónóy
tipple bottom line ómýó
tóñòòunò jóóù soðól ÷pusór ÿóónðtúókÿóóny úðÿóúóþýónpóúó
ñðlóð þ÷usór ÿó
single bottom óyðtu
ón óynò úð÷r ø÷l ðksýón úóðr ýñúðsð ý÷ûóñòón
óós lóÿ ðosólúónlðñòkûñòón
m
÷t tóþð jûòó
÷mól ûl ð
óñððr ôõ
ñúónò
ñúónò ÷÷sr orón
÷rùótós
õ óÿûñ ósól
÷mónytóýón
õõùóÿó tónòòunò ójwóù ðsoól úón lðñòýûñòón ÷mupróýón kom
ð÷tmn
þ÷÷sr orónuntkù÷þr ÷rón÷s ótr úóól mþ÷m
ùóònûñón÷konm
ð ù÷ýr ÷lónjónut
òûñó ÷mñðònkóýt ónýûólðtósý÷ÿðúûþónúónðlñòkuñòónóynò ù÷m
rónøóót ùóðk
ùóòð þ÷÷sr orón s
÷ñúðrð ûkomñðtós ÷s ÷t þmót ómup
nm
óósyróýót þóúó
uóm
nyõ
ö÷÷s lûurÿón ót ònòunò jóóù ÷t
þ÷óusr ÿóón úón úûñðó
development.
÷sr ùû
úðþóñúóñò ÷s ùóòóð
ùðñs ðs ÷s üóór umúólóm÷mwu
ûúýó
j n
ðkontrùûð
sustainability
ól ðñð s ÷ððrñò ú÷nòónù÷ýr ÷m
ùóñònóy k
÷óusr kónlðñòkuñòónóyòn
÷t jróúð óýðùót óktððtós þ÷óusr ÿóóñ m
ðós ólny polusð ûúóór ót ñóÿ óðr úónlðm
ùóÿ
ðñúûtðrõ
ýûñónsð lðònòkunón ù÷røokus þóúó ómós lóÿ soðól úón lðñòýûñòón
þ÷óusr ÿóón
óynò
÷mn÷yúðóýón ðñøm
oróðs lðñòýûñòón untk ÷m
lð ñòkunòón
õ ÷pnòukrón ýðñ÷jró ðñð ù÷úr óós ýr ón óktððtós
lðñòkunòón óynò
úðól kûýón þ÷usróÿóón úóól m÷s ûlurÿ ÷osprs ùðñs ðs ú÷ñòón
÷mñòðú÷ntðøðýóðs ð÷t m
ð÷t mðlñòýûñòón
nòukr ýðñ÷jró
óktððtós ÷konsr ósð
ðñúðónósóðr ô.
÷m
pl÷mntósð óókuntðns lðñòkunòónúólóm÷s ùûó
ÿ þ÷óusr ÿóóónúóþót úðlðÿót
úóðr corporate sosial responsibility úón sustainability report. ólómþ÷÷spr ktðø t
÷l òððtm
ósð
òorón ðós ðs óýónù÷usróÿó ÷mùm÷ñóýr ónúón÷mónyýðñýón
ùóÿó óþó óynò úðlókuón÷olÿ þ÷usróÿóón÷t ól ÿ ÷s ûs óð
÷orð
m
óósyór kót
ú÷ñòónn m
oró úónkont
rók
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khs krskbcagabcanchn
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m
1.2 Rumusan aM
salah
sacr hshkrhn ganalktkhn tacr huru hynf cklhkuhn olau
ajmkkrbf z ~p
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ukrhncawhnkom
khs krps oprsk cawhnkom
kshkrskbcagabcan
ju
hum
l rhght kom
kta hrckt
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]\`\] Z^[WZ]
vabalkkthn tacr huru lajhhnykhn m
ajmhuhs gabfunflhphn lkbajhr
lkbfkunfhbm |au sajhj krt p gabakltkhnkbk cklhkrlhnjajr ach canfhnsajahlum
nym
vabalkkthnkbk lajku jatrokusghch lkbajrh klbflrbfhnhynf taor am
rknchlhmgarkbflht
v{|v}{ ckurjrbflhncabfhnlhr
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a
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10
r sr nl t rl kn t ¡s m ¢£ l tn £ m¤ks untk
mnj¥ ¢tr nyn ¥¦ £ §
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s rs ¢r n¤r ¦ t¦r p £jr lnkunn
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sr kom
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ª
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·¸¹
T
ujuan Penelitian
º¤µ¤n l ku
nn
ny ¢£ l tn £ l ¦
¨ »££ l ss
n mm
rn ¤± ¢m rs p
£¤r ¦ ukr n wn
kom
s rst r¦p £jr l£kunnpusr ¦£
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t
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n mm
rn ¤± ¢m rs
t r¦p £jr lnkunnpusr ¦£
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11
½¾ ¿ÀÁÂÃÁÃÄlÄss
ÅÃnÀmm
ÆÀÄrÇÃnÆÈÇÉÄ ÀÊmÄÄrs
ÊÀnÂÃÈr Ë Àt Ër ÃÅÃp
Àl ÌÀÃr ÂÀ
ÇÄÁÀjrà ÄlÁÂkunÂÃnÊÀusrÃËÃÃÁ¾
; ¿ÀÁÂÃÁÃÄlÄss
ÅÃn Àmm
ÆÀÄrÇÃn ÆÈÇÉÄ ÀÊmÄÄrs
ÊÀÁÂÃÈr Ë ÀjÁÄs ÄÁÅÈÎÄtr
ÊÀÃusr ËÃÃnÀt Ër ÃÅÃpÇÄÁÀjrà ÄlÁÂkunÂÃnÀpusÃr ËÃÃÁ¾
1.4 Ïanfaat Penelitian
ÆÃË ÓÃwÃsÃn ÅÄÆÄÅÃÁÂ
о ÑÃÄr ÃÊs Àk Àt ÄorÄtÒs ÊÀÁÀÄlÄtÃn ÄÁÄ ÅÃÊÃt ÀmÁÃm
ÃkuntÃÄns ÇËÈÎÃusny ÀmÁÂÀÁÃÄ
ÇÄÁÀjÃr ÄlnÂkunÂÃÁÒ
ÔÕÕÖ
×ÕØÙÕØÚÛÜ
ÔÕÝÜØÞÚÞ×Ü ÅÃnÇÃrÃÀktÄrÄstkÊÀusrÃËÃÃnÅÃnÅÄËÃÃr ÊÇÃnÃkÃnÃÅà pÀÁÀÄlÄtÃn
ÀmÁÂÀÁÃÄ ÇÄÁÀÃjr ÄlnÂkunÂÃnÃyn Àl ÆÄË ÇßàÀplks¾
ÃkÃÄ lÃporÃn
á¾ ÑÃÄr ÃÊs Àk ÃprÄktsÒ ÊÀÁÀÄlÄtÃn ÄÁÄ ÅÃÊÃt ÆÀrÂÈÁÃ ÆÃÂÄ ÊÀm
ÇÀÈÃnÂÃÁÒ ÃyÄtuâ
þ ãÀÆÃÂÃÄ ÆÃËÃnÊÀÄtrÆmÃÁÂÃnÅÃlÃmÀmÁÂÃm
ÆÄl
ÇÀputsÃnÄÁÌÀstÃÄs
ÊÃÅÃ Às ÆÈÃË ÊÀusrÃËÃÃnÅÃnÀmÄm
ÄlË ÊÀÃusr ËÃÃnÃyn ÀmÊmÀËr ÃÄtÇÃn
Ãt ÁÂÂun jÃÓÃÆ ÊÀÃusr ËÃÃnÅÃlÃmÇÀÀl stÃÄrÃnÄlÁÂkunÂÃÁ¾
ƾ ¿ÃÁÃÀjÀmn pÀÃusr ËÃÃn
Às m
ÃÇÄn ÀmnÃyÅÃÄr pÀÄntÁÂÃny ÊÀÀl stÃÄrÃn
ÄlÁÂkunÂÃn sÀËÄÁÂÂà ÀmÁÀÃr pkÃn tÃnÂÂun jÃÓÃÆ Àpur
Àt Ër ÃÅÃpÄlnÂkunÂÃnÅÃlÃm
ÊÀlÃÃksÁÃÃn
sÃËÃÃn
ÔÕÕÖ ×ÕØÙÕØÚÛÜ ÔÕÝÜØÞÚÞ×Üä
12
åæç
S istematika Penulisan
èéstêm
ëtéìë íênuléës n îëlëmíêïêlétéën éïé êt ðr ëñé m
ênjëîé lém
ë ðëðò
óîëpunsésêt m
ëétìë íênuélsënéskrpsé éïé ëîëël ô õêðëñëé ðêérkutö
÷ó÷ ø
÷êérsé íêïîëôùúùën
ëyïñ ðêùr íë urëéën lëtër ðêlëìëñnû pêum
rsën
m
ësëlëôû üujùënîënìêñuïëëníênêéltéënês trë séêst m
ëétìë íênulésëïò
÷ó÷ øø
÷êérsé étnjëùën pustëìë ëyñn m
ênñurëéìën êt oér
ýtêoré ëyñn ðêìr ëétën
îêïñënpêïêlétéënéïé îënðêðêër pë íênêéltéëntêîr ëôùúùò ÷ëð éïé ju
ñë
m
ênjêlëìs ënìêrëñnìë íêm
éìéër nëynñ m
êlëïîëés ôépotêsésíêïêléétënîën
ôùðùïñënëëntrvëérëðêlíêïêlétéëïò
÷ó÷ øøø
÷êérsé êmþt îê íêïêéltéënëyñn êmñnëurékënêt ntëïñ ÿëérëðêl íêïêléétën
îënîê éïésé þíêrëésþïëlënyû pêïêntùënsëm
íêlû jêïés îënðsumêr îëtë
û
m
êtþîê íênñum
ëpl nîëtë sêëtr êmþt îê ëïëélsésëyïñ îéñùïëkëïò
÷ó÷ ø
÷êérsé têntënñ ôëésl îëníêðmëôësëïò
ëë
l mðëð
éïé îéëuréìëntêntënñ
îêsékréps þðêkíêïêlétéëïû ëïëlésésîëtë îëníêðmëôëës nëynñ îéîësëìr ën
ëët sôësélëïëlééssîëtëò
÷ó÷
÷êérsé ìêés
m
pulënîëré ôësél íêïêéltéënëynñ îéíêêolr ô îëér
sêðêëlum
nyò
íêïêléétënîënës rën
ëlëmðëð
pêðmëôësën
éïé jùñë îésêðùüìën êt ëntnñ ìêtêðr ëtësën
ýsërënuntkíêïêlétéënsêlëënjutny
ò
B
A
II
T
ELA
HAPUST
KAA
Landasan T
eori dan Penelitian T
erdahulu
T
eori Legitimasi
r
l itm
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io
ism
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GOVERNANCE DAN KARAKTERISTIK
PERUSAHAAN TERHADAP KINERJA
LINGKUNGAN
(Studi Empiris pada Perusahaan yang Memiliki Peringkat pada
PROPER dan Terdaftar dalam BEI pada Tahun 2010 dan 2011)
SKRIPSI
Diajukan sebagai salah satu syarat
untuk menyelesaikan Program Sarjana (S1)
pada Program Sarjana Fakultas Ekonomika dan Bisnis
Universitas Diponegoro
Disusun oleh :
NINA YESIKA
NIM. C2C008096
FAKULTAS EKONOMIKA DAN BISNIS
UNIVERSITAS DIPONEGORO
SEMARANG
2013
PERSETUJUAN SKRIPSI
Nama Penyusun
:
Nina Yesika
Nomor Induk Mahasiswa
:
C2C008096
Fakultas / Jurusan
:
Ekonomika dan Bisnis/ Akuntansi
Judul Skripsi
:
PENGARUH MEKANISME CORPORATE
GOVERNANCE DAN KARAKTERISTIK
PERUSAHAAN TERHADAP
KINERJA LINGKUNGAN
Dosen Pembimbing
:
Anis Chariri, S.E.,M.Com.,P.hD.,Akt
Semarang, 14 Februari 2013
Dosen Pembimbing,
(Anis Chariri,SE.,M.Com.,P.hD.,Akt)
NIP. 196708091992031001
ii
PENGESAHAN KELULUSAN UJIAN
Nama Mahasiswa
:
Nina Yesika
Nomor Induk Mahasiswa
:
C2C008096
Fakultas / Jurusan
:
Ekonomika dan Bisnis/ Akuntansi
Judul Skripsi
:
PENGARUH MEKANISME CORPORATE
GOVERNANCE DAN KARAKTERISTIK
PERUSAHAAN TERHADAP
KINERJA LINGKUNGAN
Telah dinyatakan lulus ujian pada tanggal 20 Februari 2013
Tim Penguji
1. Anis Chariri, S.E.,M.Com.,P.hD.,Akt
(……………………….)
2. Dr. H. Agus Purwanto, M.Si,Akt
(……………………….)
3. Dul Muid, S.E., M.Si.,Akt
(……………………….)
iii
YATAAN ORISINALITAS SKRIPSI
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s y, s m r , mnytn
judul PENGARUH MEKANISME
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CORPORATE
GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP
KINERJA LINGKUNGAN (Studi pada Perusahaan yang Memiliki Peringkat pada
PROPER dan Terdaftar dalam BEI pada Tahun 2010 dan 2011) adalah hasil karya
saya sendiri. Dengan ini saya menyatakan dengan sesungguhnya bahwa dalam skripsi
ini tidak terdapat keseluruhan atau sebagaian tulisan orang lain yang saya ambil
dengan cara menyalin arau meniru dalam bentuk rangkaian kalimat atau simbol yang
menunjukkan gagasan atau pendapat atau pemikiran dari penulis lain, yang saya akui
seolah-olah sebagai tulisan saya sendiri, dan/atau tidak terdapat bagian atau
keseluruhan tulisan yang saya salin, tiru, atau yang saya ambil dari tulisan orang lain
tanpa memberikan pengakuan penulis aslinya.
Apabila saya melakukan tindakan yang bertentangan dengan hal tersebut
diatas, baik disengaja maupun tidak, dengan ini saya menyatakan menarik skripsi
yang saya ajukan sebagai hasil tuilisan saya sendiri ini. Bila kemungkinan terbukti
bahwa saya melakukan tindakan menyalin atau meniru tulisan orang lain seolah-olah
hasil pemikiran saya sendiri, berarti gelar dan ijasah yang telah diberikan oleh
universitas batal saya terima.
Semarang, 14 Februari 2013
Yang membuat pernyataan
(Nina Yesika)
NIM. C2C008096
iv
ABSTRACT
This research aims to determine the impact of corporate governance
mechanism and corporate characteristics to environmental performance The proxy
of corporate governance mechanism is size of board commisioner, proportion
independence of board commisioner, and audit committee meeting. The proxy of
corporate characteristic is profitability, leverage, and variety industri.
Environmental performance is measured by PROPER rating that issued by
Environmental Ministry.
Research design is quantitative method to determine the relationship between
variables by testing hypothesis. The sample elected method is purposive sampling
which companies listed in Indonesia Stock Exchange and PROPER in 2010 and
2011. The 23 corporate annual reports were analized as samples. The examined
technique hypohesis is mutiple regression by using SPSS program.
The result of research is proportion independence of board commisioner and
variety of industry had positive significant influence otherwise size of board
commisioner had negative significant influence on environmental performance.
Profitability, leverage and audit committee meeting had no significant influence on
environmental performance. The result was not appropriate with legitimacy theory
that state profitability and leverage had a negative significant influence on
environmental performance.
Keyword :
environmental performance, corporate governance, profitability,
leverage, variety of industry, PROPER.
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5. Seluruh kerabat, teman, pihak-pihak yang sudah membantu namun tidak
bisa penulis sebutkan satu per satu. Terima kasih atas bantuan dan doanya.
Semarang, 14 Februari 2013
Penulis
vii
MOTTO DAN PERSEMBAHAN
Setiap perkara dapat kutanggung di dalam Dia yang
memberikan kekuatan kepadaku (filipi 4:13)
Serahkanlah segala perbuatanmu kepada Tuhan, maka
terlaksanalah segala rencanamu (amsal 16:3)
Ora et Labora
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íÏÓÑÉÔ ÕÏËÒÉtÉn ÒsoÉl ÏmÍmÉÌÉ ÓÉÎmÉk ÒposÒtê Ït rÐÉÓÉp Ïr ÉputÒs
ÎÏÉusr ÐÉÉnÓÉnÏmÍmÏÒrÕÉnm
ÉÊêÉÉtÏÒkonmÓÉÒr ÎÏr
rÕs Én
îåÕÒÊËtonÞçèèïâ Ïmum
ÎÏÉusr ÐÉÉnÓÉlÉmÕÉÒÉt Ény
ÓÉn m
ÉsÉyrÉÕÉt Þ
Îs ÏÒktê stÉr Ït ËÒÖs
ÒtËÉ êÉktor
ÓÏnËÉnÒlÊËkunËÉnÓÉnm
ÉÒnusÉ
people)Ô
ÊÒlÉÒ ÏÒkonm ÓÉn ÕÏuntËÉn
1
utÉm
É
(triple bottom line)
ÜÎÏÉr Òs
ÉyÒtuêÉktorm
ÉÒnusÉ
(profit) sÏtrÉ
êÉktor
2
lðñòkunòón
(planetôõ
÷mñüðóptýón
ö÷ðtòó øóktorðñð ù÷ròóntuò sótusóm
ó lóðn
÷kù÷lrónjónutþ÷usróÿóóñõ
úón ù÷trujûónuntk
÷nòón óúónóy
tipple bottom line ómýó
tóñòòunò jóóù soðól ÷pusór ÿóónðtúókÿóóny úðÿóúóþýónpóúó
ñðlóð þ÷usór ÿó
single bottom óyðtu
ón óynò úð÷r ø÷l ðksýón úóðr ýñúðsð ý÷ûóñòón
óós lóÿ ðosólúónlðñòkûñòón
m
÷t tóþð jûòó
÷mól ûl ð
óñððr ôõ
ñúónò
ñúónò ÷÷sr orón
÷rùótós
õ óÿûñ ósól
÷mónytóýón
õõùóÿó tónòòunò ójwóù ðsoól úón lðñòýûñòón ÷mupróýón kom
ð÷tmn
þ÷÷sr orónuntkù÷þr ÷rón÷s ótr úóól mþ÷m
ùóònûñón÷konm
ð ù÷ýr ÷lónjónut
òûñó ÷mñðònkóýt ónýûólðtósý÷ÿðúûþónúónðlñòkuñòónóynò ù÷m
rónøóót ùóðk
ùóòð þ÷÷sr orón s
÷ñúðrð ûkomñðtós ÷s ÷t þmót ómup
nm
óósyróýót þóúó
uóm
nyõ
ö÷÷s lûurÿón ót ònòunò jóóù ÷t
þ÷óusr ÿóón úón úûñðó
development.
÷sr ùû
úðþóñúóñò ÷s ùóòóð
ùðñs ðs ÷s üóór umúólóm÷mwu
ûúýó
j n
ðkontrùûð
sustainability
ól ðñð s ÷ððrñò ú÷nòónù÷ýr ÷m
ùóñònóy k
÷óusr kónlðñòkuñòónóyòn
÷t jróúð óýðùót óktððtós þ÷óusr ÿóóñ m
ðós ólny polusð ûúóór ót ñóÿ óðr úónlðm
ùóÿ
ðñúûtðrõ
ýûñónsð lðònòkunón ù÷røokus þóúó ómós lóÿ soðól úón lðñòýûñòón
þ÷óusr ÿóón
óynò
÷mn÷yúðóýón ðñøm
oróðs lðñòýûñòón untk ÷m
lð ñòkunòón
õ ÷pnòukrón ýðñ÷jró ðñð ù÷úr óós ýr ón óktððtós
lðñòkunòón óynò
úðól kûýón þ÷usróÿóón úóól m÷s ûlurÿ ÷osprs ùðñs ðs ú÷ñòón
÷mñòðú÷ntðøðýóðs ð÷t m
ð÷t mðlñòýûñòón
nòukr ýðñ÷jró
óktððtós ÷konsr ósð
ðñúðónósóðr ô.
÷m
pl÷mntósð óókuntðns lðñòkunòónúólóm÷s ùûó
ÿ þ÷óusr ÿóóónúóþót úðlðÿót
úóðr corporate sosial responsibility úón sustainability report. ólómþ÷÷spr ktðø t
÷l òððtm
ósð
òorón ðós ðs óýónù÷usróÿó ÷mùm÷ñóýr ónúón÷mónyýðñýón
ùóÿó óþó óynò úðlókuón÷olÿ þ÷usróÿóón÷t ól ÿ ÷s ûs óð
÷orð
m
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ú÷ñòónn m
oró úónkont
rók
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1.2 Rumusan aM
salah
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khs krps oprsk cawhnkom
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hum
l rhght kom
kta hrckt
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nym
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rknchlhmgarkbflht
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10
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T
ujuan Penelitian
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nn
ny ¢£ l tn £ l ¦
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n mm
rn ¤± ¢m rs p
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11
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ÅÃnÀmm
ÆÀÄrÇÃnÆÈÇÉÄ ÀÊmÄÄrs
ÊÀnÂÃÈr Ë Àt Ër ÃÅÃp
Àl ÌÀÃr ÂÀ
ÇÄÁÀjrà ÄlÁÂkunÂÃnÊÀusrÃËÃÃÁ¾
; ¿ÀÁÂÃÁÃÄlÄss
ÅÃn Àmm
ÆÀÄrÇÃn ÆÈÇÉÄ ÀÊmÄÄrs
ÊÀÁÂÃÈr Ë ÀjÁÄs ÄÁÅÈÎÄtr
ÊÀÃusr ËÃÃnÀt Ër ÃÅÃpÇÄÁÀjrà ÄlÁÂkunÂÃnÀpusÃr ËÃÃÁ¾
1.4 Ïanfaat Penelitian
ÆÃË ÓÃwÃsÃn ÅÄÆÄÅÃÁÂ
о ÑÃÄr ÃÊs Àk Àt ÄorÄtÒs ÊÀÁÀÄlÄtÃn ÄÁÄ ÅÃÊÃt ÀmÁÃm
ÃkuntÃÄns ÇËÈÎÃusny ÀmÁÂÀÁÃÄ
ÇÄÁÀjÃr ÄlnÂkunÂÃÁÒ
ÔÕÕÖ
×ÕØÙÕØÚÛÜ
ÔÕÝÜØÞÚÞ×Ü ÅÃnÇÃrÃÀktÄrÄstkÊÀusrÃËÃÃnÅÃnÅÄËÃÃr ÊÇÃnÃkÃnÃÅà pÀÁÀÄlÄtÃn
ÀmÁÂÀÁÃÄ ÇÄÁÀÃjr ÄlnÂkunÂÃnÃyn Àl ÆÄË ÇßàÀplks¾
ÃkÃÄ lÃporÃn
á¾ ÑÃÄr ÃÊs Àk ÃprÄktsÒ ÊÀÁÀÄlÄtÃn ÄÁÄ ÅÃÊÃt ÆÀrÂÈÁÃ ÆÃÂÄ ÊÀm
ÇÀÈÃnÂÃÁÒ ÃyÄtuâ
þ ãÀÆÃÂÃÄ ÆÃËÃnÊÀÄtrÆmÃÁÂÃnÅÃlÃmÀmÁÂÃm
ÆÄl
ÇÀputsÃnÄÁÌÀstÃÄs
ÊÃÅÃ Às ÆÈÃË ÊÀusrÃËÃÃnÅÃnÀmÄm
ÄlË ÊÀÃusr ËÃÃnÃyn ÀmÊmÀËr ÃÄtÇÃn
Ãt ÁÂÂun jÃÓÃÆ ÊÀÃusr ËÃÃnÅÃlÃmÇÀÀl stÃÄrÃnÄlÁÂkunÂÃÁ¾
ƾ ¿ÃÁÃÀjÀmn pÀÃusr ËÃÃn
Às m
ÃÇÄn ÀmnÃyÅÃÄr pÀÄntÁÂÃny ÊÀÀl stÃÄrÃn
ÄlÁÂkunÂÃn sÀËÄÁÂÂà ÀmÁÀÃr pkÃn tÃnÂÂun jÃÓÃÆ Àpur
Àt Ër ÃÅÃpÄlnÂkunÂÃnÅÃlÃm
ÊÀlÃÃksÁÃÃn
sÃËÃÃn
ÔÕÕÖ ×ÕØÙÕØÚÛÜ ÔÕÝÜØÞÚÞ×Üä
12
åæç
S istematika Penulisan
èéstêm
ëtéìë íênuléës n îëlëmíêïêlétéën éïé êt ðr ëñé m
ênjëîé lém
ë ðëðò
óîëpunsésêt m
ëétìë íênuélsënéskrpsé éïé ëîëël ô õêðëñëé ðêérkutö
÷ó÷ ø
÷êérsé íêïîëôùúùën
ëyïñ ðêùr íë urëéën lëtër ðêlëìëñnû pêum
rsën
m
ësëlëôû üujùënîënìêñuïëëníênêéltéënês trë séêst m
ëétìë íênulésëïò
÷ó÷ øø
÷êérsé étnjëùën pustëìë ëyñn m
ênñurëéìën êt oér
ýtêoré ëyñn ðêìr ëétën
îêïñënpêïêlétéënéïé îënðêðêër pë íênêéltéëntêîr ëôùúùò ÷ëð éïé ju
ñë
m
ênjêlëìs ënìêrëñnìë íêm
éìéër nëynñ m
êlëïîëés ôépotêsésíêïêléétënîën
ôùðùïñënëëntrvëérëðêlíêïêlétéëïò
÷ó÷ øøø
÷êérsé êmþt îê íêïêéltéënëyñn êmñnëurékënêt ntëïñ ÿëérëðêl íêïêléétën
îënîê éïésé þíêrëésþïëlënyû pêïêntùënsëm
íêlû jêïés îënðsumêr îëtë
û
m
êtþîê íênñum
ëpl nîëtë sêëtr êmþt îê ëïëélsésëyïñ îéñùïëkëïò
÷ó÷ ø
÷êérsé têntënñ ôëésl îëníêðmëôësëïò
ëë
l mðëð
éïé îéëuréìëntêntënñ
îêsékréps þðêkíêïêlétéëïû ëïëlésésîëtë îëníêðmëôëës nëynñ îéîësëìr ën
ëët sôësélëïëlééssîëtëò
÷ó÷
÷êérsé ìêés
m
pulënîëré ôësél íêïêéltéënëynñ îéíêêolr ô îëér
sêðêëlum
nyò
íêïêléétënîënës rën
ëlëmðëð
pêðmëôësën
éïé jùñë îésêðùüìën êt ëntnñ ìêtêðr ëtësën
ýsërënuntkíêïêlétéënsêlëënjutny
ò
B
A
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ELA
HAPUST
KAA
Landasan T
eori dan Penelitian T
erdahulu
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