The Role of Individual Characteristics, CSR Information, Financial and Non-Financial Compensation to Job Seekers Interests in A Company

Putri Paramita Agritansia, Resa Masela Khairunnisa, Thareq Akbar Adiguna

Abstract


Abstract: Human resources are the key to achieving and maintaining corporate goal(s). Obtaining high-quality human resources is a challenging task for every corporation. Therefore, corporations compete in providing attractive compensation packages to both its current and prospective employees. The objective of this study is three folds. Firstly, this study seeks to explore the effect of information on compensation and corporate social responsibility (CSR) disclosures toward fresh-graduate job seekers interests of a company. Next, the objective of this study is to examine the interactional effects between the prior mentioned independent variables. Lastly, this study is conducted to examine the role of moral reasoning as a moderating variable in the relationship between those mentioned above independent and dependent variables. In examining the relationship, this study uses the moderated regression analysis. This study is an experimental study that adopts 2x2 designs amongst subjects. Information on compensation and CSR disclosures are manipulated in this study. The total of thirty-seven people consisted of the final semester undergraduate students and recent bachelor degree graduates participated in this study. In analyzing the collected data, this study uses ANOVA. This study finds that only corporate CSR disclosures affect fresh-graduate job seekers work intention in a corporation.

Abstrak: Sumber daya manusia adalah kunci untuk mencapai dan mempertahankan tujuan perusahaan (s). Memperoleh sumber daya manusia berkualitas tinggi adalah tugas yang menantang bagi setiap perusahaan. Oleh karena itu, perusahaan bersaing dalam menyediakan paket kompensasi yang menarik bagi karyawan saat ini dan calon karyawannya. Tujuan dari penelitian ini adalah tiga kali lipat. Pertama, penelitian ini berusaha untuk mengeksplorasi efek informasi tentang kompensasi dan tanggung jawab sosial perusahaan (CSR) pengungkapan terhadap minat pencari kerja fresh-graduate perusahaan. Selanjutnya, tujuan dari penelitian ini adalah untuk menguji efek interaksional antara variabel independen yang disebutkan sebelumnya. Terakhir, penelitian ini dilakukan untuk menguji peran penalaran moral sebagai variabel moderasi dalam hubungan antara yang disebutkan di atas variabel independen dan dependen. Dalam memeriksa hubungan, penelitian ini menggunakan analisis regresi moderat. Penelitian ini merupakan penelitian eksperimental yang mengadopsi desain 2x2 di antara subjek. Informasi tentang kompensasi dan pengungkapan CSR dimanipulasi dalam penelitian ini. Sebanyak tiga puluh tujuh orang terdiri dari mahasiswa sarjana akhir semester dan lulusan gelar sarjana baru berpartisipasi dalam penelitian ini. Dalam menganalisis data yang dikumpulkan, penelitian ini menggunakan ANOVA. Studi ini menemukan bahwa hanya pengungkapan CSR perusahaan yang mempengaruhi niat kerja pencari kerja lulusan baru dalam suatu perusahaan.


Keywords


CSR; moral reasoning; information on compensation

Full Text:

PDF

References


Albinger, H. S., & Freeman, S. J. (2000). Corporate Social Performance and Attractiveness as an Employer to Different Job Seeking Populations. Journal of Business Ethics, 28, 243-253.

Arthur, D. (2001). The Employee Recruitment and Retention Handbook. New York, NY: AMACOM.

Belt, J. A., & Paolillo, J. G. (1982). The Influence of Corporate Image and Specificity of Candidate Qualifications on Response to Recruitment Advertisement. Journal of Management 8, 8(1), 105-112.

Bursa Efek Indonesia. (2015). Pengumuman Saham yang Masuk dan Keluar dalam Perhitungan Indeks SRI-KEHATI. Bursa Efek Indonesia.

Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4-5), 303-327.

Coldwell, D. A., Billsberry, J., Meurs, N. v., & Marsh, P. J. (2008). The Effects of Person-Organization Ethical Fit on Employee Attraction and Retention: Towards a Testable Explanatory Model. Journal of Business Ethics, 78, 611-622.

Dolan, K. A. (1997, June 2). Kinder, Gentler M.B.A.s. 39-40. Forbes.

Fombrun, C., & Shanley, M. (1990). What's in a Name? Reputation Building and Corporate Strategy. Academy of Management Journal, 33(2), 233-258.

Gatewood, R. D., Gowan, M. A., & Lautenschlager, G. J. (1993). "Corporate Image, Recruitment Image, And Initial Job Choice Decisions. Academy of Management Journal, 36(2), 414-427.

Greening, D. W., & Turban, D. B. (2000). Corporate Social Performance as a Competitive Advantage in Attracting a Quality Workforce. Business Society, 39(3), 254-280.

Kementerian Perindustrian Republik Indonesia. (2012). Kualitas Tenaga Kerja RI Rendah. Dipetik October 23, 2016, from http://www.kemenperin.go.id/artikel/8161/Kualitas-Tenaga-Kerja-RI-Rendah

Kohlberg, L. (1981). The Philosophy of Moral Development: Moral Stages and the Idea of Justice. San Francisco: Harper & Row.

Liana, L. (2009). Penggunaan MRA dengan Spss untuk Menguji Pengaruh Variabel Moderating terhadap Hubungan antara Variabel Independen dan Variabel Dependen. Jurnal Teknologi Informasi DINAMIK, XIV(2), 90-97.

McMahon, J. (2000, April 28). The Effects of Cognitive Moral Development and Reinforcement Contingencies on Ethical Decision Making. Master Thesis. Blacksburg, VA: Faculty of the Virginia Polytechnic Institute and State University.

Pfeffer, J. (1994). Competitive advantage through people. California Management Review, 36(2), 9-28.

Piaget, J. (1932). The Moral Judgement of the Child. London: Kegan Paul.

Rest, J. R. (1979). Development in Judging Moral Issues. Minneapolis, MN: University of Minnesota Press.

Rest, J. R. (1986). DIT Manual 3rd Edition. Minneapolis, MN: University of Minnesota Centre for the Study of Ethical Development.

Rockness, H. O., Bazley, J. D., & Nikolai, L. A. (1977). Variance analysis for pollution control. Management Accounting, 51-54.

Snell, S. A., Youndt, M. A., & Wright, P. M. (1996). Establishing a framework for research in strategic human resource management: Merging resource theory and organizational learning. Research and Human Resources Management, 14, 61-90.

Tajfel, H., & Turner, J. (1979). An Integrative Theory of Intergroup Conflict. Dalam W. Austin, & S. Worchel, The Social Psychology of Intergroup Relations (hal. 33-47). Brooks-Cole.

Taylor, M. S., & Collins, C. J. (2000). Organizational recruitment: Enhancing the intersection of research and practice. Oxford, UK: Blackwell Publishing.

Turner, N., & Barling, J. (2002). Transformational Leadership and Moral Reasoning. Journal of Applied Psychology, 87(2), 304–311.

Undang-undang Republik Indonesia Nomor 40 Tahun 2007 tentang Perseroan Terbatas. (2007).

Velasquez, M. G. (2012). Business Ethics: Concept and Cases. Upper Saddle River, NJ: Pearson Education, Inc.

Weber, J. (1992). Scenarios in Business Ethics Research: Review, Critical Assessment, and Recommendations. Business Ethics Quarterly, 2, 137-160.

Wolk, H. I., Dodd, J. L., & Rozycki, d. J. (2013). Accounting Theory: Conceptual Issues in Political and Economic Environment. Thousand Oaks, California: SAGE.




DOI: http://doi.org/10.33312/ijar.385

Refbacks

  • There are currently no refbacks.


-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

The Indonesian Journal of Accounting Research (IJAR)

Editorial Secretariat

Master of Science and Doctoral Programs
Faculty of Economics and Business, Gadjah Mada University

Jl. Nusantara, Bulaksumur Yogyakarta 55281
CP : Novita
Phone  : +62 812-2848-2829
Fax    : +62 274 524606
Website: http://ijar-iaikapd.or.id/
Email  : sekretariat@ijar-iaikapd.or.id

Marketing and Sales Office

Ikatan Akuntan Indonesia
Graha Akuntan, Jl. Sindanglaya No.1 Menteng, Jakarta Pusat 10310
CP : Reza Fauzi
Divisi Pelayanan, Keanggotaan dan Mitra IAI.
Grha Akuntan, Jl. Sindanglaya No.1, Menteng.
Telp.021-31904232 Ext.324/321

 

-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

ISSN 2086-6887 (Print)
ISSN 2655 - 1748 (online)

-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

 

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------