PENGARUH PRINSIP CORPORATE SOCIAL RESPONSIBILITY TERKAIT DENGAN IKLIM INVESTASI MENURUT UNDANG-UNDANG NOMOR 25 TAHUN 2007 TENTANG PENANAMAN MODAL DAN UNDANG-UNDANG NOMOR 40 TAHUN 2007 TENTANG PERSEROAN TERBATAS

ABSTRACT: The activity of capital investment as an effort to increase economic growth should be supported by transparent coordination and policy of capital investment in order to create conducive climate. CSR in a corporation is a legal responsibility which should be implemented by the corporation. According to Law No. 25/2007 on Capital Investment a conducive investment climate can be realized when there are legal certainty and certainty for doing business, facility in giving license to investors, good political condition in the  State,  and  low  economic  cost  for  the  benefit  of  the  investors.  The  implementation  of  CSR  in  a corporation  can  be  known  when  the  corporation  has  carried  out  the  principles  of  responsibility, sustainability, accountability, and transparency and the principles found in ISO 26000. The influence of the  principle  of  Corporate  Social  Responsibility  on  the  investment  climate  under  Law  No.  25/2007  on Capital  Investment  and  Law  No.  40/2007  on  Corporation  is  that  the  implementation  of  CSR  by  a corporation can make reciprocal relationship which will be mutually beneficial for its stakeholders. CSR will  give  positive  implication  for  increasing  people’s  welfare,  creating  conducive  investment  climate, reducing  cost,  helping  develop  the  government,  strengthening  business  investment,  and  strengthening the  partnership  among  the  people,  the  government,  and  the  business  world.  If  this  condition  can  be realized, investors will be interested in investing their capital in the corporation which carries out CSR in Indonesia.
Kata kunci:  Prinsip, Corporate Social Resposibility (CSR),  Investasi
Penulis: Julia Agnetha Agnesta Br. Barus, Budiman Ginting, Mahmul Siregar
Kode Jurnal: jphukumdd130608

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