Implementasi GCG Terhadap Kinerja Sosial Perusahaan Tambang Batu Bara pada Masyarakat Lokal

Authors

  • Muhammad Subhan Program Studi Akuntansi, Universitas Mulawarman, Samarinda 75119
  • Dwi Risma Deviyanti Program Studi Akuntansi, Universitas Mulawarman, Samarinda 75119

:

https://doi.org/10.9744/jak.19.1.48-58

Keywords:

Corporate social performance, good governance, masyrakat lokal, industri pertambangan.

Abstract

Pemahaman mengenai prinsip good corporate governance (GCG) yang terdiri dari transparansi, akuntabilitas, responsibilitas, independensi, dan keadilan, memiliki peran penting dalam membangun kinerja sosial perusahaan untuk komunitas lokal, seperti harapan stakeholders. Penelitian ini bertujuan memperoleh pandangan umum menge­nai tata kelola corporate social responsibility komunitas lokal di sekitar per­usahaan tambang. Pendekatan penelitian ini adalah deskriptif kualitatif. Penelitian dilakukan di kota Samarinda dan Kutai Kartanegara, dengan asumsi kedua kota tersebut memiliki jumlah Mining Business License (IUP) terbanyak dibandingkan kota lain di provinsi Kalimantan Timur pada tahun 2015. Hasil penelitian ini menunjukkan manajemen CSR masih jauh dari harapan komunitas lokal, yang merupakan indikasi kinerja sosial perusahaan tambang yang buruk. Rendahnya corporate social performance perusahaan memunculkan potensi konflik di masa depan terkait dengan eksistensi perusahaan tam­bang. Hal ini akan mempengaruhi persepsi stakeholders lainnya seperti investor, pemerintah, dan komunitas yang lebih besar mengenai keberlanjutan operasional perusahaan di masa depan.

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Published

2017-05-01

How to Cite

Subhan, M., & Risma Deviyanti, D. (2017). Implementasi GCG Terhadap Kinerja Sosial Perusahaan Tambang Batu Bara pada Masyarakat Lokal. Jurnal Akuntansi Dan Keuangan, 19(1), 48-58. https://doi.org/10.9744/jak.19.1.48-58

Issue

Vol. 19 No. 1 (2017): MAY 2017

Section

Articles

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