TANGGUNGJAWAB SOSIAL DAN LINGKUNGAN TERHADAP KINERJA KEUANGAN : PERAN MEDIASI KEMAMPUAN INOVASI
Abstract
This study aims to analyze the effect of CSR on financial performance and innovation ability, the effect of innovation ability on financial performance, and determine the mediating role of innovation ability in the relationship between CSR and financial performance of SMEs in Semarang. The data used in the study is primary data using a survey method by distributing questionnaires to 109 SMEs in Semarang. The sample used was 53 respondents. The analytical tool used is Smart PLS with partial least squares structural equation modeling (PLS-SEM) method. The results of this study indicate that CSR has no effect on financial performance, CSR has a significant effect on innovation capability, innovation capability has no effect on financial performance, and innovation capability does not mediate the relationship between CSR and financial performance.
Keywords: CSR; innovation capability; financial performance
Full Text:
PDFReferences
Afani, U. N., & Solovida, G. T. (2019). Pengaruh Karyawan, Pelanggan, Masyarakat, Pemasok, Terhadap Kinerja Keuangan dengan Tanggung Jawab Lingkungan ( Studi Kasus UMKM Rumah Pemotongan Hewan di Semarang ). Sustainable Competitive Advantage FEB Unsoed, 9(51), 51–59.
Agyapong, F. O., Agyapong, A., & Poku, K. (2017). Nexus between social capital and performance of micro and small firms in an emerging economy : The mediating role of innovation Nexus between social capital and performance of micro and small firms in an emerging economy : The mediating role of innovation. Cogent Business & Management, 39(1). https://doi.org/10.1080/23311975.2017.1309784
Akman, G., & Yilmaz, C. (2008). Innovative capability, innovation strategy and market orientation: An empirical analysis in Turkish software industry. International Journal of Innovation Management, 12(1), 139–181. https://doi.org/10.1142/9781786346520_0007
Arifin, J., & Wardani, E. A. (2016). Islamic Corporate Social Responsibility Disclosure, Reputasi, Dan Kinerja Keuangan. Jurnal Akuntansi & Auditing Indonesia, 20(1), 1–11.
Aryawan, M., Rahyuda, I., & Ekawati, N. (2017). Pengaruh Faktor Corporate Social Responsibility (Aspek Sosial, Ekonomi, Dan Lingkungan) Terhadap Citra Perusahaan. E-Jurnal Manajemen Unud, 6(2), 604–633.
Badan Pusat Statistik. (n.d.). Perusahaan Industri Pengolahan. https://www.bps.go.id/subjek/view/id/9
Bahta, D., Yun, J., Islam, M. R., & Ashfaq, M. (2020). Corporate social responsibility, innovation capability and firm performance: evidence from SME. Social Responsibility Journal. https://doi.org/10.1108/SRJ-12-2019-0401
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Berman, S. L., Wicks, A. C., Kotha, S., & Jones, T. M. (1999). Does Stakeholder Orientation Matter? The Relationship Between Stakeholder Management Models And Firm Financial Performance. Academy of Management Journal, 42(5), 488–508.
Beuren, I. M., Souza, G. E. De, & Bernd, D. C. (2019). Effects of budget system use on innovation performance. Journal of Innovation Management. https://doi.org/10.1108/EJIM-06-2019-0166
Bigliardi, B. (2013). The effect of innovation on financial performance: A research study involving SMEs. July 2015. https://doi.org/10.5172/impp.2013.15.2.245
Carroll, A. B. (1979). A Three-Dimensional Conceptual Model of Corporate. Academy of Management Review, 4(4), 497–505. https://search-proquest-com.bibliotecadigital.uic.es:9443/docview/230015653?pq-origsite=summon
Cegarra-Navarro, J. G., Reverte, C., Gómez-Melero, E., & Wensley, A. K. P. (2016). Linking social and economic responsibilities with financial performance: The role of innovation. European Management Journal, 34(5), 530–539. https://doi.org/10.1016/j.emj.2016.02.006
Chen, H., & Wang, X. (2011). Corporate social responsibility and corporate financial performance in China: An empirical research from Chinese firms. Corporate Governance, 11(4), 361–370. https://doi.org/10.1108/14720701111159217
Cooper, C. L. (2015). Stakeholder Theory. Wiley Encyclopedia of Management, 1–6. https://doi.org/10.1002/9781118785317.weom020179
Dinas Koperasi dan UMKM Kota Semarang. (2022). Daftar UMKM Kota Semarang. https://iumk.semarangkota.go.id/v2/grid_umkm_publik/
Dinas Koperasi Usaha Kecil & Menengah Provinsi Jawa Tengah. (2021). Statistik Ekonomi UMKM Dampak Covid-19. 15 November 2021. https://dinkop-umkm.jatengprov.go.id/dampakcovid/pemetaan/statistik
Disemadi, H. S., & Prananingtyas, P. (2020). Kebijakan Corporate Social Responsibility (CSR) sebagai Strategi Hukum dalam Pemberdayaan Masyarakat di Indonesia. Jurnal Wawasan Yuridika, 4(1), 1. https://doi.org/10.25072/jwy.v4i1.328
Donkor, J., Donkor, G. N. A., Kankam-Kwarteng, C., & Aidoo, E. (2018). Innovative capability, strategic goals and financial performance of SMEs in Ghana. Asia Pacific Journal of Innovation and Entrepreneurship, 12(2), 238–254. https://doi.org/10.1108/apjie-10-2017-0033
Ferdinand, A. (2011). Metode Penlitian Manajemen Pedoman Penelitian Untuk Menulis Skripsi Tesis dan Disertai Ilmu Manajemen (3rd ed.). Universitas Diponegoro.
Gallego-Álvarez, I., Prado-Lorenzo, J. M., & García-Sánchez, I. M. (2011). Corporate social responsibility and innovation: A resource-based theory. Management Decision, 49(10), 1709–1727. https://doi.org/10.1108/00251741111183843
Gangi, F., Meles, A., Monferrà, S., & Mustilli, M. (2018). Does corporate social responsibility help the survivorship of SMEs and large firms? Global Finance Journal, 43(2017). https://doi.org/10.1016/j.gfj.2018.01.006
Gantino, R. (2016). Pengaruh Corporate Social Responsibility (Csr) Terhadap Kinerja Keuangan Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Manajemen Update, 3(Vol 1, No 1 (2012): Jurnal Mahasiswa Manajemen), 19–32. http://jurnal.untan.ac.id/index.php/ejmfe/article/view/737
Ghozali, I., & Latan, H. (2015). Partial Least Squares : Konsep, Teknik dan Aplikasi SmartPLS 3.0 untuk Penelitian Empiris (2nd ed.). Badan Penerbit Universitas Diponegoro.
Goyal, P., Rahman, Z., & Kazmi, A. A. (2013). Corporate sustainability performance and firm performance research: Literature review and future research agenda. Management Decision, 51(2), 361–379. https://doi.org/10.1108/00251741311301867
Graves, S. A. W. S. B. (1997). The corporate social performancefinancial performance link. Strategic Management Journal. https://doi.org/10.4135/9781412956260.n205
Griffin, J. J., & Mahon, J. F. (1997). The corporate social performance and corporate financial performance debate: Twenty-five years of incomparable research. Business and Society, 36(1), 5–31. https://doi.org/10.1177/000765039703600102
Guerrero-Villegas, J., Sierra-García, L., & Palacios-Florencio, B. (2018). The role of sustainable development and innovation on firm performance. Corporate Social Responsibility and Environmental Management, 25(6), 1350–1362. https://doi.org/10.1002/csr.1644
Gunday, G., Ulusoy, G., Kilic, K., & Alpkan, L. (2011). Effects of innovation types on firm performance. Intern. Journal of Production Economics, 133(2), 662–676. https://doi.org/10.1016/j.ijpe.2011.05.014
Handiwibowo, G. A. (2018). Sinkronisasi Aktifitas Corporate Social Responsibility ( CSR ) dan Community Development ( CD ) dalam Konteks Pembangunan Berkelanjutan DI Indonesia. Cd, 111–118. https://doi.org/http://dx.doi.org/10.12962/j23546026.y2018i5.4430
Harmoni, A., & Andriyani, A. (2008). Pengungkapan Corporate Social Responsibility (Csr) Pada Official Website Perusahaan. Proceeding, Seminar Ilmiah Nasional Komputer Dan Sistem Intelijen (KOMMIT 2008), Kommit, 20–21.
Hartono, E. (2018). Implementasi pengungkapan corporate social responsibility pada perusahaan sektor industri dasar dan kimia. Jurnal Kajian Akuntansi, 2(1), 108–122.
Henri, J. F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31(6), 529–558. https://doi.org/10.1016/j.aos.2005.07.001
Hull, I., & Rothenberg, S. (2008). Firm Performance : The Interactions of Corporate Social Performance with Innovation and Industry Differentiation. 789(February 2006), 781–789. https://doi.org/10.1002/smj
Hunton, J. E., Lippincott, B., & Reck, J. L. (2003). Enterprise resource planning systems: Comparing firm performance of adopters and nonadopters. International Journal of Accounting Information Systems, 4(3), 165–184. https://doi.org/10.1016/S1467-0895(03)00008-3
Idemudia, U. (2011). Corporate social responsibility and developing countries: Moving the critical CSR research agenda in Africa forward. Progress in Development Studies, 11(1), 1–18. https://doi.org/10.1177/146499341001100101
J.F. Hair, Jr. Marko Sarstedt, Christian M. Ringle, S. P. G. (2018). Advanced Issues in Partial Least Squares Structural Equation Modeling. https://books.google.co.id/books?hl=id&lr=&id=-f1rDgAAQBAJ&oi=fnd&pg=PP1&dq=Hair,+J.F.,+Jr,+Hult,+G.T.M.,+Ringle,+C.+and+Sarstedt,+M.+(2016),+A+Primer+on+Partial+Least+Squares+Structural+Equation+Modeling+(PLS-SEM),+Sage+publications,+Thousand+Oaks,+CA.&o
Kementerian Koperasi dan Usaha Kecil dan Menengah. (2020). Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 5 Tahun 2020 tentang Rencana Strategis Kementerian Koperasi dan UKM Tahun 2020-2024 (p. 13).
Lianto, B., Rinawiyanti, E. D., & Soeharsono, F. (2015). Studi Keterkaitan Kapabilitas Inovasi dan Kinerja Inovasi UKM Alas Kaki di Mojokerto. Jurnal Inovasi Dan Kewirausahaan, 4(1), 9–20.
Lu, W., Chau, K. W., Wang, H., & Pan, W. (2014). A decade’s debate on the nexus between corporate social and corporate financial performance: A critical review of empirical studies 2002-2011. Journal of Cleaner Production, 79, 195–206. https://doi.org/10.1016/j.jclepro.2014.04.072
Lubis, A. I. (2017). Akuntansi Keperilakuan : Akuntansi Multiparadigma (3rd ed.). Salemba Empat.
Martinez-Conesa, I., Soto-Acosta, P., & Palacios-Manzano, M. (2017). Corporate social responsibility and its effect on innovation and firm performance: An empirical research in SMEs. Journal of Cleaner Production, 142, 2374–2383. https://doi.org/10.1016/j.jclepro.2016.11.038
Matten, D., & Moon, J. (2008). “Implicit” and “explicit” CSR: A conceptual framework for a comparative understanding of corporate social responsibility. Academy of Management Review, 33(2), 404–424. https://doi.org/10.5465/AMR.2008.31193458
McWilliams, A., & Siegel, D. (2000). Corporate social responsibility and financial performance: Correlation or misspecification? Strategic Management Journal, 21(5), 603–609. https://doi.org/10.1002/(SICI)1097-0266(200005)21:5<603::AID-SMJ101>3.0.CO;2-3
Murjana, I. M., Fariantin, H. E., & Asdiansyuri, U. (2021). Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan , Manajemen dan Akuntansi. 7(1), 81–97.
Pisteo, R., Sugianto, F., & Agustian, S. L. (2020). Pemaknaan Kembali Terhadap Tanggung Jawab Sosial Dan Lingkungan Perusahaan. Jurnal Hukum Magnum Opus, 3(1), 1–13. https://doi.org/10.30996/jhmo.v3i1.2630
Prajogo, D. I., & Ahmed, P. K. (2006). Relationships between innovation stimulus, innovation capacity, and innovation performance. R and D Management, 36(5), 499–515. https://doi.org/10.1111/j.1467-9310.2006.00450.x
Purwanto, A. (2011). Pengaruh Tipe Industri, Ukuran Perusahaan, Profitabilitas, Terhadap Corporate Social Responsiblity. Universitas Diponegoro, 8(1), 12–29.
Ranatiwi, M., Islam, U., & Agung, S. (2018). Dampak jejaring kolaborasi dan kapabilitas inovasi terhadap kinerja. EKOBIS, 19, 49–58.
Ri’aeni, I. (2016). Visi Pembangunan Berkelanjutan Program Corporate Social Responsibility ( CSR ) pada Perusahaan di Cirebon. 777–793.
Rizky, Surya Sanjaya; Fajri, M. (2018). Analisis Profitabilitas Dalam Menilai Kinerja Keuangan Pada PT. Taspen (Persero) Medan. Kitabah: Jurnal Akuntansi Dan Keuangan Syariah, 85(1), 2071–2079.
Romijn, H., & Albaladejo, M. (2002). Determinants of innovation capability in small electronics and software firms in southeast England. Research Policy, 31(7), 1053–1067. https://doi.org/10.1016/S0048-7333(01)00176-7
Sopyan, Y. (2014). Corporate Social Responsibility (Csr) Sebagai Implementasi Fikih Sosial Untuk Pemberdayaan Masyarakat. AHKAM : Jurnal Ilmu Syariah, 17(1), 53–62. https://doi.org/10.15408/ajis.v17i1.1253
Sugiyono. (2014). Metode Penelitian Kuantitatif, Kualitatif dan R and D. Alfabeta.
Surroca, J., Tribó, J. A., & Waddock, S. (2010). The Effect of Firm Compensation Structures on the Mobility and Entrepreneurship of Extreme Performers. Business, 490(October), 1–43. https://doi.org/10.1002/smj
Szabó, A. (2018). Corporate Social Responsibility an Opportunity for SMEs. Journal of Business Ethics Education, 15(9999), 33–47. https://doi.org/10.5840/jbee201815specialissue22
Visser, W. (2009). Corporate Social Responsibility in Developing Countries. The Oxford Handbook of Corporate Social Responsibility, March 2019, 1–28. https://doi.org/10.1093/oxfordhb/9780199211593.003.0021
Wernerfelt, B. (1984). A Resource-based View of the Firm. Strategic Management Journal, 5, 171–180. https://doi.org/10.1002/smj.4250050207
Wuryaningrat, N. F. (2020). Kemampuan Inovasi Industri Kreatif Di Indonesia. FP. Afwaya. https://books.google.co.id/books?hl=id&lr=&id=8AsNEAAAQBAJ&oi=fnd&pg=PP1&dq=kemampuan+inovasi+merupakan&ots=ev1TB7qL1o&sig=2VfjzxQZRlMfYR4-bYC2cBUWipU&redir_esc=y#v=onepage&q&f=false
Zafar, F., & Farooq, M. (2014). Corporate social responsibility in small and medium enterprises to achieve organizational benefits. International Journal of Scientific and Engineering Research, 5(1), 2276–2283.
Zhao, H., Tong, X., Wong, P. K., & Zhu, J. (2005). Types of technology sourcing and innovative capability: An exploratory study of Singapore manufacturing firms. Journal of High Technology Management Research, 16(2), 209–224. https://doi.org/10.1016/j.hitech.2005.10.004
Refbacks
- There are currently no refbacks.