Pengaruh business strategy dan stakeholder power terhadap corporate social responsibility (studi empiris pada perusahaan yang terdaftar di BEI periode 2013-2018)
T Tujuan dari penlitian ini adalah untuk memberikan bukti empiris mengenai pengaruh business strategy dan stakeholder power terhadap corporate social responsibility. Variabel dependen dalam penelitian ini adalah corporate social responsibility, dan variabel dependen penelitian ini adalah business strategy, auditor power, creditor power, government power, shareholder power. Serta variabel kontrol penelitian ini adalah roa dan size.Penelitian ini merupakan penelitian kausalitas, yang menjelaskan tentang hubungan sebab dan akibat dari variabel independen terhadap variabel dependen. Data dalam penelitian ini diperoleh dari annual report dan laporan corporate social responsibility dari situs Bursa Efek Indonesia (BEI) serta website perushaan yang menjadi sample. Jumlah sample yang digunakan sebanyak 73 sample. Metode penentuan sample yang digunakan dalam penelitian ini adalah purposive sampling, sedangkan metode analisis data yang digunakan adalah analisis regresi linear berganda menggunakan aplikasi SPSS.Hasil dari penelitian ini menunjukan bahwa government power memiliki pengaruh positif signifikan terhadap corporate social responsibility, auditor power, creditor power, dan size memiliki pengaruh negatif terhadap corporate social responsibility, sedangkan business strategy, shareholder power, dan roa tidak memiliki pengaruh terhadap corporate social responsibility.
T The purpose of this research is to provide empirical evidence regarding the influence of business strategy and stakeholder power on corporate social responsibility. The dependent variable in this study is corporate social responsibility, and the dependent variable of this study is business strategy, auditor power, creditor power, government power, shareholder power. The control variables of this study were ROA and size.This research is causality research, which explains the cause and effect relationship of the independent variables on the dependent variable. The data in this study were obtained from the annual report and corporate social responsibility reports from the Indonesia Stock Exchange (IDX) website as well as the sample websites. The number of samples used was 73 samples. The sample determination method used in this study was purposive sampling, while the data analysis method used was multiple linear regression analysis using the SPSS application. The results of this study indicate that government power has a significant positive effect on corporate social responsibility, auditor power, creditor power, and size have a negative effect on corporate social responsibility, while business strategy, shareholder power, and ROA have no influence on corporate social responsibility.