Analisis Implementasi Corporate Social Responsibility (CSR) Pada Usaha Kecil Menengah Menggunakan Structural Equation Modelling (SEM)
DOI:
https://doi.org/10.53912/iejm.v3i1.32Abstract
Corporate Social Responsibility (CSR) merupakan tanggung jawab sosial perusahaan terhadapmasyarakat. Tanggung jawab sosial diarahkan pada upaya peningkatan kesejahteraan masyarakat. CSR
bertujuan untuk menciptakan suasana harmonis antara masyarakat, pekerja, konsumen dengan pemilik
serta tetap mempertahankan lingkungan yang lestari. Di lingkungan UKM jarang sekali dikaji masalah CSR
sebagai perwujudan tanggung jawab terhadap para stakeholders dan tanggung jawab terhadap pelestarian
lingkungan. Pada penelitian ini dilakukan kajian tentang CSR di perusahaan Subur Ceramic yang berada di
Desa Kasongan, Kabupaten Bantul. Metode yang digunakan adalah analisis faktor menggunakan Structural
Equation Modelling (SEM). Hasil penelitian menunjukkan bahwa faktor lingkungan, faktor kepegawaian,
faktor komunitas, faktor operasional terbukti berpengaruh positif dan signifikan terhadap implementasi CSR
di Subur Ceramic dengan nilai p masing-masing sebesar 0,005; 0,001; 0,005; 0,000. Sedangkan Faktor
konsumen dan HAM memiliki nilai p masing-masing 0,242 dan 0,589 yang berarti tidak berpengaruh secara
signifikan terhadap implementasi CSR.
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