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May 24, 2020
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March 17, 2022
Published
June 13, 2022
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh, firm age, firm growth dan firm value pada coprorate social responsibility. Penelitian ini menggunakan pendekatan studi kasus. Obyek penelitian ini adalah Bank Mandiri dan Bank Syariah Mandiri data penelitian berasal dari laporan keuangan dan Sustainability report Bank Mandiri dan Bank Syariah Mandiri tahun 2014-2018. SPSS 24 digunakan sebagai alat bantu untuk menganalisis data. Hasil penelitian menunjukkan bahwa firm age, firm growth dan firm value berpengaruh positif dan signifikan terhadap corporate social responsibility. Keterbatasan penelitian ini yaitu hanya membahas seberapa besar pengaruh firm age, firm growth dan firm value terhadap corporate social responsibility, sedangkan firm age berpengaruh negative signifikan terhadap corporate social responsibility dan firm growth dan firm value berpengaruh postif signifikan terhadap corporate social responsibility, serta jumlah sampel dan populasi yang diteliti hanya Bank Mandiri dan Bank Syariah Mandiri sehingga membuka peluang untuk peneliti-peneliti yang baru dengan mengangkat tema yang sama. Implikasi penelitian ini diharapkan agar bisa menambah khasanah ilmu pengetahuan berkaitan dengan pengaruh firm age firm growth dan firm value terhadap corporate social responsibility yang ada di perbankan di Indonesia.
Keywords
Firm AgeFirm GrowthFirm ValueCorporate Social ResponsibilitySustainability Report
Article Details
How to Cite
Sisdianto, E. (2022). Analisis Pengaruh Firm Age, Firm Growth dan Firm Value terhadap Corporate Social Responsibility (Survey pada Bank Mandiri dan Bank Mandiri Syari’ah di Indonesia Tahun 2014-2018): Analysis of the Effect of Firm Age, Firm Growth and Firm Value on Corporate Social Responsibility (Survey on Bank Mandiri and Bank Mandiri Shari’ah in Indonesia in 2014-2018). Balanca : Jurnal Ekonomi Dan Bisnis Islam, 3(2), 65–73. https://doi.org/10.35905/balanca.v3i02.1371
References
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Barton, Carter et al. (1989). The First Amendment and the Fifth Estate, Regulation of Electronic Mass Media, Second Edition. New York: The Foundation Press Inc.
Brigham, Eugene F. dan Joel F. Houston, 2009. Dasar-dasar Manajemen Keuangan, Buku Satu, Edisi Kesepuluh, Alih Bahasa Ali Akbar Yulianto. Jakarta: Salemba Empat.
Brigham, Eugene F. Dan J.F. Houston. 2010. Dasar-Dasar Manajemen Keuangan. Edisi 11. Jakarta: Salemba Empat
Bocquet, Rachel & Le Bas, Christian & Mothe, Caroline & Poussing, Nicolas. (2017). CSR, Innovation, and Firm Performance in Sluggish Growth Contexts: A Firm-Level Empirical Analysis. Journal of Business Ethics. 10.1007/s10551-015-2959-8.
Burke, L. and J. M. Logsdon: 1996, ‘How Corporate Social Responsibility Pays Off’, Long Range Planning 29(4), 495–502
Elkington, J. (1997). Cannibals with Forks The Triple Bottom Line of 21st Century Business. Oxford: Captone Publishing Ltd. Fama, Eugene F. (1978). “The Effect of a Firm Investment and Financing Decisison on the Welfare of its Security Holders”. American Economic Review : Vol. 68 PP.271-282
Fachry Maulana. 2013. ”Pengaruh Karakteristik Perusahaan Terhadap Corporate Social Responsibility (CSR)”. Jurnal Akuntansi, Vol.2(2). Tahun 2013.
Fatoni dkk. 2016. Pengaruh Kepemilikan Publik, Return On Equity, Current Ratio, Umur Perusahaan, dan Company Size Terhadap Pengungkapan Corporate Social Responsibility. Journal of Accounting. Vol. 2 No. 2
Hartono, Jogiyanto. 2013. Teori Portofolio dan Analisi Investasi. Edisi 7. Yogyakarta: BPFE
Harmono. 2009. Manajemen Keuangan Berbasis Balanced Scorecard (Pendekatan Teori, Kasus, dan Riset Bisnis). Jakarta: Bumi Aksara
Hill, R. P., T. Ainscough, T. Shank, and D. Manullang, 2007, Corporate social responsibility and socially responsible investing: A global perspective, Journal of Business Ethics 70, 165-174.
Hoje Jo and Maretno A. Harjoto. 2011. Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility. Journal of Business Ethics (2011) 103:351-383.
Joni dan Lina. (2010). Faktor-faktor yang Mempengaruhi Struktur Modal. STIE Trisakti. Jurnal Bisnis dan Akuntansi. Vol. 12, No.2, Agustus 2010, Hlm. 81-96.
Moleong, L.J. 2011. Metodologi Penelitian Kualitatif Edisi Revisi. Bandung: PT Remaja Rosdakarya.
McWilliams, A., and D. Siegel, 2001, Corporate social responsibility and firm financial performance: correlation or misspecification? Strategic Management Journal 21, 603-60
Niresh, J.A., dan Velnampy, T. 2014. “Firm Size and Profitability: A Study of Listed Manufacturing Firms in Sri Lanka”. Sri Lanka: University of Jaffna
Noerirawan, Ronni, dkk. 2012. Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Nilai Perusahaan. Jurnal Akuntansi Vol.1 No. 2.
Nawaiseh, Mohammad Ebrahim, Soliman .S. Also boa and Rezk Abou Zaid Youssef El-shohnah. 2015. Influence of Firm Size and Profitability on Corporate Social Responsibility Disclosures by Banking Firms (CSRD): Evidence from Jordan. Journal of Applied Finance & Banking, vol. 5, no. 6, 2015, 97-111 ISSN: 1792-6580 (print version), 1792-6599 (online) Scienpress Ltd, 2015.
Pradnyani dan Sisdyani. 2015. Pengaruh Ukuran perusahaan, Profitabilitas, Leverage, dan Ukuran Dewan Komisaris terhadap Pengungkapan Tanggung Jawab Sosial. E-Junral Akuntansi Universitas Udayana 11.2 (2015): 384- 397. ISSN: 2302-8556
Oktariani. 2014. Pengaruh Karakteristik Perusahaan dan Tanggung Jawab Lingkungan pada Pengungkapan Tanggung Jawab Sosial Perusahaan. EJurnal Akuntansi Universitas Udayana. h: 402-418
Rhenald Kasali dalam Purnasiswi, 2011 Analisis Pengaruh Size, Profitabilitas Dan Leverage Terhadap Pengungkapan CSR Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia.
Sari, Mega Putri Yustia dan Marsono. 2013. “ Perungah Kinerja Keuangan, Ukuran Perusahaan dan Corporate Governance terhadap Pengungkapan Sustainability Report”. Dalam Diponegoro Journal of Accounting. Vol. 2, No. 3. Semarang: Fakultas Ekonomi dan Bisnis Universitas Diponegoro.
Suprantiningrum. 2013. Pengaruh Moderasi Pengungkapan Corporate Social Responsibility (CSR) Terhadap Hubungan Return On Equity (ROE) dan Nilai Perusahaan. Jurnal Ilmiah UNTAG, Semarang.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung : Alfabet. CV
Syafi’I, Imam.2013. Karakteristik Perusahaan Dan Struktur Modal Pada Perusahaan Sektor Makanan-Minuman. Media Mahardika, 11(3), h:1-30
Trencansky, David and Dimitrios Tsaparlidis. 2014. The effects of company´s age, size and type of industry on the level of CSR (The development of a new scale for measurement of the level of CSR). Student Umeå School of Business and Economics Spring Semester 2014 Master Thesis, 15hp
Uma Sekaran, Bougie, Roger. 2010. Research Methods for Business: A Skill Building Approach. 5th Edition. Wiley.
Wagiu, Frily Ansyelia dan Peggy A. Mekel. 2014. The Effect Of Firm Size, Profitability, Leverage And Board Size on Disclosure of Corporate Social Responsibility in Company’s Annual Reports. Jurnal EMBA Vol.2 No.3 September 2014, Hal. 1540-1549
Waluyo. 2017. Firm Size, Firm Age, and Firm Growth on Corporate Social Responsibility in Indonesia: The Case of Real Estate Companies. European Research Studies Journal Volume XX, Issue 4A, 2017
Wang. Y George. 2017. Taking Corporate Social Responsibility as Growth Strategy. Intechopen, Rijeka.
Wang. Y George. 2017. Taking Corporate Social Responsibility as Growth Strategy. Intechopen, Rijeka.
Wineberg, Danette and Phillip H. Rudolph. (May 2004). “Corporate Social Responsibility– What Every In House Counsel Should Know”, dalam ACC Docket.
World Business Council for Sustainable Development (WBCSD), World Resources Institute (WRI), 2011. Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accountting and Reporting Standard. World Resources Institute and World Business Council for Sustainable Development, USA
Undang-undang Nomor 40 Tahun 2007 tentang perseroan telah mengatur mengenai ketentuan Corporate Social Responsibility (CSR)
Peraturan Menteri BUMN No. PER-07/ MBU/05/2015 tanggal 22 Mei 2015 sebagaimana dirubah menjadi Peraturan Menteri BUMN No. PER-09/ MBU/07/2015 tanggal 3 Juli 2015 tentang Program Kemitraan dan Program Bina Lingkungan Badan Usaha Milik Negara.
References
Aini, A. K. 2015. Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan (CSR) Pada Perusahaan yang Terdaftar di Indeks LQ45 Bursa Efek Indonesia (BEI). Skripsi. Universitas Mulawarman. Samarinda.
Barton, Carter et al. (1989). The First Amendment and the Fifth Estate, Regulation of Electronic Mass Media, Second Edition. New York: The Foundation Press Inc.
Brigham, Eugene F. dan Joel F. Houston, 2009. Dasar-dasar Manajemen Keuangan, Buku Satu, Edisi Kesepuluh, Alih Bahasa Ali Akbar Yulianto. Jakarta: Salemba Empat.
Brigham, Eugene F. Dan J.F. Houston. 2010. Dasar-Dasar Manajemen Keuangan. Edisi 11. Jakarta: Salemba Empat
Bocquet, Rachel & Le Bas, Christian & Mothe, Caroline & Poussing, Nicolas. (2017). CSR, Innovation, and Firm Performance in Sluggish Growth Contexts: A Firm-Level Empirical Analysis. Journal of Business Ethics. 10.1007/s10551-015-2959-8.
Burke, L. and J. M. Logsdon: 1996, ‘How Corporate Social Responsibility Pays Off’, Long Range Planning 29(4), 495–502
Elkington, J. (1997). Cannibals with Forks The Triple Bottom Line of 21st Century Business. Oxford: Captone Publishing Ltd. Fama, Eugene F. (1978). “The Effect of a Firm Investment and Financing Decisison on the Welfare of its Security Holders”. American Economic Review : Vol. 68 PP.271-282
Fachry Maulana. 2013. ”Pengaruh Karakteristik Perusahaan Terhadap Corporate Social Responsibility (CSR)”. Jurnal Akuntansi, Vol.2(2). Tahun 2013.
Fatoni dkk. 2016. Pengaruh Kepemilikan Publik, Return On Equity, Current Ratio, Umur Perusahaan, dan Company Size Terhadap Pengungkapan Corporate Social Responsibility. Journal of Accounting. Vol. 2 No. 2
Hartono, Jogiyanto. 2013. Teori Portofolio dan Analisi Investasi. Edisi 7. Yogyakarta: BPFE
Harmono. 2009. Manajemen Keuangan Berbasis Balanced Scorecard (Pendekatan Teori, Kasus, dan Riset Bisnis). Jakarta: Bumi Aksara
Hill, R. P., T. Ainscough, T. Shank, and D. Manullang, 2007, Corporate social responsibility and socially responsible investing: A global perspective, Journal of Business Ethics 70, 165-174.
Hoje Jo and Maretno A. Harjoto. 2011. Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility. Journal of Business Ethics (2011) 103:351-383.
Joni dan Lina. (2010). Faktor-faktor yang Mempengaruhi Struktur Modal. STIE Trisakti. Jurnal Bisnis dan Akuntansi. Vol. 12, No.2, Agustus 2010, Hlm. 81-96.
Moleong, L.J. 2011. Metodologi Penelitian Kualitatif Edisi Revisi. Bandung: PT Remaja Rosdakarya.
McWilliams, A., and D. Siegel, 2001, Corporate social responsibility and firm financial performance: correlation or misspecification? Strategic Management Journal 21, 603-60
Niresh, J.A., dan Velnampy, T. 2014. “Firm Size and Profitability: A Study of Listed Manufacturing Firms in Sri Lanka”. Sri Lanka: University of Jaffna
Noerirawan, Ronni, dkk. 2012. Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Nilai Perusahaan. Jurnal Akuntansi Vol.1 No. 2.
Nawaiseh, Mohammad Ebrahim, Soliman .S. Also boa and Rezk Abou Zaid Youssef El-shohnah. 2015. Influence of Firm Size and Profitability on Corporate Social Responsibility Disclosures by Banking Firms (CSRD): Evidence from Jordan. Journal of Applied Finance & Banking, vol. 5, no. 6, 2015, 97-111 ISSN: 1792-6580 (print version), 1792-6599 (online) Scienpress Ltd, 2015.
Pradnyani dan Sisdyani. 2015. Pengaruh Ukuran perusahaan, Profitabilitas, Leverage, dan Ukuran Dewan Komisaris terhadap Pengungkapan Tanggung Jawab Sosial. E-Junral Akuntansi Universitas Udayana 11.2 (2015): 384- 397. ISSN: 2302-8556
Oktariani. 2014. Pengaruh Karakteristik Perusahaan dan Tanggung Jawab Lingkungan pada Pengungkapan Tanggung Jawab Sosial Perusahaan. EJurnal Akuntansi Universitas Udayana. h: 402-418
Rhenald Kasali dalam Purnasiswi, 2011 Analisis Pengaruh Size, Profitabilitas Dan Leverage Terhadap Pengungkapan CSR Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia.
Sari, Mega Putri Yustia dan Marsono. 2013. “ Perungah Kinerja Keuangan, Ukuran Perusahaan dan Corporate Governance terhadap Pengungkapan Sustainability Report”. Dalam Diponegoro Journal of Accounting. Vol. 2, No. 3. Semarang: Fakultas Ekonomi dan Bisnis Universitas Diponegoro.
Suprantiningrum. 2013. Pengaruh Moderasi Pengungkapan Corporate Social Responsibility (CSR) Terhadap Hubungan Return On Equity (ROE) dan Nilai Perusahaan. Jurnal Ilmiah UNTAG, Semarang.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung : Alfabet. CV
Syafi’I, Imam.2013. Karakteristik Perusahaan Dan Struktur Modal Pada Perusahaan Sektor Makanan-Minuman. Media Mahardika, 11(3), h:1-30
Trencansky, David and Dimitrios Tsaparlidis. 2014. The effects of company´s age, size and type of industry on the level of CSR (The development of a new scale for measurement of the level of CSR). Student Umeå School of Business and Economics Spring Semester 2014 Master Thesis, 15hp
Uma Sekaran, Bougie, Roger. 2010. Research Methods for Business: A Skill Building Approach. 5th Edition. Wiley.
Wagiu, Frily Ansyelia dan Peggy A. Mekel. 2014. The Effect Of Firm Size, Profitability, Leverage And Board Size on Disclosure of Corporate Social Responsibility in Company’s Annual Reports. Jurnal EMBA Vol.2 No.3 September 2014, Hal. 1540-1549
Waluyo. 2017. Firm Size, Firm Age, and Firm Growth on Corporate Social Responsibility in Indonesia: The Case of Real Estate Companies. European Research Studies Journal Volume XX, Issue 4A, 2017
Wang. Y George. 2017. Taking Corporate Social Responsibility as Growth Strategy. Intechopen, Rijeka.
Wang. Y George. 2017. Taking Corporate Social Responsibility as Growth Strategy. Intechopen, Rijeka.
Wineberg, Danette and Phillip H. Rudolph. (May 2004). “Corporate Social Responsibility– What Every In House Counsel Should Know”, dalam ACC Docket.
World Business Council for Sustainable Development (WBCSD), World Resources Institute (WRI), 2011. Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accountting and Reporting Standard. World Resources Institute and World Business Council for Sustainable Development, USA
Undang-undang Nomor 40 Tahun 2007 tentang perseroan telah mengatur mengenai ketentuan Corporate Social Responsibility (CSR)
Peraturan Menteri BUMN No. PER-07/ MBU/05/2015 tanggal 22 Mei 2015 sebagaimana dirubah menjadi Peraturan Menteri BUMN No. PER-09/ MBU/07/2015 tanggal 3 Juli 2015 tentang Program Kemitraan dan Program Bina Lingkungan Badan Usaha Milik Negara.
Barton, Carter et al. (1989). The First Amendment and the Fifth Estate, Regulation of Electronic Mass Media, Second Edition. New York: The Foundation Press Inc.
Brigham, Eugene F. dan Joel F. Houston, 2009. Dasar-dasar Manajemen Keuangan, Buku Satu, Edisi Kesepuluh, Alih Bahasa Ali Akbar Yulianto. Jakarta: Salemba Empat.
Brigham, Eugene F. Dan J.F. Houston. 2010. Dasar-Dasar Manajemen Keuangan. Edisi 11. Jakarta: Salemba Empat
Bocquet, Rachel & Le Bas, Christian & Mothe, Caroline & Poussing, Nicolas. (2017). CSR, Innovation, and Firm Performance in Sluggish Growth Contexts: A Firm-Level Empirical Analysis. Journal of Business Ethics. 10.1007/s10551-015-2959-8.
Burke, L. and J. M. Logsdon: 1996, ‘How Corporate Social Responsibility Pays Off’, Long Range Planning 29(4), 495–502
Elkington, J. (1997). Cannibals with Forks The Triple Bottom Line of 21st Century Business. Oxford: Captone Publishing Ltd. Fama, Eugene F. (1978). “The Effect of a Firm Investment and Financing Decisison on the Welfare of its Security Holders”. American Economic Review : Vol. 68 PP.271-282
Fachry Maulana. 2013. ”Pengaruh Karakteristik Perusahaan Terhadap Corporate Social Responsibility (CSR)”. Jurnal Akuntansi, Vol.2(2). Tahun 2013.
Fatoni dkk. 2016. Pengaruh Kepemilikan Publik, Return On Equity, Current Ratio, Umur Perusahaan, dan Company Size Terhadap Pengungkapan Corporate Social Responsibility. Journal of Accounting. Vol. 2 No. 2
Hartono, Jogiyanto. 2013. Teori Portofolio dan Analisi Investasi. Edisi 7. Yogyakarta: BPFE
Harmono. 2009. Manajemen Keuangan Berbasis Balanced Scorecard (Pendekatan Teori, Kasus, dan Riset Bisnis). Jakarta: Bumi Aksara
Hill, R. P., T. Ainscough, T. Shank, and D. Manullang, 2007, Corporate social responsibility and socially responsible investing: A global perspective, Journal of Business Ethics 70, 165-174.
Hoje Jo and Maretno A. Harjoto. 2011. Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility. Journal of Business Ethics (2011) 103:351-383.
Joni dan Lina. (2010). Faktor-faktor yang Mempengaruhi Struktur Modal. STIE Trisakti. Jurnal Bisnis dan Akuntansi. Vol. 12, No.2, Agustus 2010, Hlm. 81-96.
Moleong, L.J. 2011. Metodologi Penelitian Kualitatif Edisi Revisi. Bandung: PT Remaja Rosdakarya.
McWilliams, A., and D. Siegel, 2001, Corporate social responsibility and firm financial performance: correlation or misspecification? Strategic Management Journal 21, 603-60
Niresh, J.A., dan Velnampy, T. 2014. “Firm Size and Profitability: A Study of Listed Manufacturing Firms in Sri Lanka”. Sri Lanka: University of Jaffna
Noerirawan, Ronni, dkk. 2012. Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Nilai Perusahaan. Jurnal Akuntansi Vol.1 No. 2.
Nawaiseh, Mohammad Ebrahim, Soliman .S. Also boa and Rezk Abou Zaid Youssef El-shohnah. 2015. Influence of Firm Size and Profitability on Corporate Social Responsibility Disclosures by Banking Firms (CSRD): Evidence from Jordan. Journal of Applied Finance & Banking, vol. 5, no. 6, 2015, 97-111 ISSN: 1792-6580 (print version), 1792-6599 (online) Scienpress Ltd, 2015.
Pradnyani dan Sisdyani. 2015. Pengaruh Ukuran perusahaan, Profitabilitas, Leverage, dan Ukuran Dewan Komisaris terhadap Pengungkapan Tanggung Jawab Sosial. E-Junral Akuntansi Universitas Udayana 11.2 (2015): 384- 397. ISSN: 2302-8556
Oktariani. 2014. Pengaruh Karakteristik Perusahaan dan Tanggung Jawab Lingkungan pada Pengungkapan Tanggung Jawab Sosial Perusahaan. EJurnal Akuntansi Universitas Udayana. h: 402-418
Rhenald Kasali dalam Purnasiswi, 2011 Analisis Pengaruh Size, Profitabilitas Dan Leverage Terhadap Pengungkapan CSR Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia.
Sari, Mega Putri Yustia dan Marsono. 2013. “ Perungah Kinerja Keuangan, Ukuran Perusahaan dan Corporate Governance terhadap Pengungkapan Sustainability Report”. Dalam Diponegoro Journal of Accounting. Vol. 2, No. 3. Semarang: Fakultas Ekonomi dan Bisnis Universitas Diponegoro.
Suprantiningrum. 2013. Pengaruh Moderasi Pengungkapan Corporate Social Responsibility (CSR) Terhadap Hubungan Return On Equity (ROE) dan Nilai Perusahaan. Jurnal Ilmiah UNTAG, Semarang.
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung : Alfabet. CV
Syafi’I, Imam.2013. Karakteristik Perusahaan Dan Struktur Modal Pada Perusahaan Sektor Makanan-Minuman. Media Mahardika, 11(3), h:1-30
Trencansky, David and Dimitrios Tsaparlidis. 2014. The effects of company´s age, size and type of industry on the level of CSR (The development of a new scale for measurement of the level of CSR). Student Umeå School of Business and Economics Spring Semester 2014 Master Thesis, 15hp
Uma Sekaran, Bougie, Roger. 2010. Research Methods for Business: A Skill Building Approach. 5th Edition. Wiley.
Wagiu, Frily Ansyelia dan Peggy A. Mekel. 2014. The Effect Of Firm Size, Profitability, Leverage And Board Size on Disclosure of Corporate Social Responsibility in Company’s Annual Reports. Jurnal EMBA Vol.2 No.3 September 2014, Hal. 1540-1549
Waluyo. 2017. Firm Size, Firm Age, and Firm Growth on Corporate Social Responsibility in Indonesia: The Case of Real Estate Companies. European Research Studies Journal Volume XX, Issue 4A, 2017
Wang. Y George. 2017. Taking Corporate Social Responsibility as Growth Strategy. Intechopen, Rijeka.
Wang. Y George. 2017. Taking Corporate Social Responsibility as Growth Strategy. Intechopen, Rijeka.
Wineberg, Danette and Phillip H. Rudolph. (May 2004). “Corporate Social Responsibility– What Every In House Counsel Should Know”, dalam ACC Docket.
World Business Council for Sustainable Development (WBCSD), World Resources Institute (WRI), 2011. Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accountting and Reporting Standard. World Resources Institute and World Business Council for Sustainable Development, USA
Undang-undang Nomor 40 Tahun 2007 tentang perseroan telah mengatur mengenai ketentuan Corporate Social Responsibility (CSR)
Peraturan Menteri BUMN No. PER-07/ MBU/05/2015 tanggal 22 Mei 2015 sebagaimana dirubah menjadi Peraturan Menteri BUMN No. PER-09/ MBU/07/2015 tanggal 3 Juli 2015 tentang Program Kemitraan dan Program Bina Lingkungan Badan Usaha Milik Negara.