Email this article Do Slack Resources Affect Sustainability Performance?
Abstract
This study reveals the role of slack resources in forming one element of company’s competitive advantage, named sustainability performance. Adapting the resource-based perspective, this study documents that company’s ability to achieve sustainability performance is affected by its free resource, or this study called slack resources. Sample selection is based on the criteria of SRI KEHATI Index and LQ 45, results in 107 firms. It is also found that state-owned enterprises (BUMN) pay more attention to the achievement of sustainability performance. This is enable by the multiple duties carry out by SOE to enhance community’s wealth while gaining profits. Though it’s questionable whether company’s willingness truly rises from its concern to the environment, sustainability performance has been adopted to win the heart of the market.
Penelitian ini mengungkap peran sumberdaya slack untuk membentuk salah satu elemen keunggulan kompetitif perusahaan, yakni kinerja keberlanjutan. Dengan mengadaptasi perspektif resource-based, penelitian ini mendokumentasikan bahwa kemampuan perusahaan untuk mencapai kinerja keberlanjutan dipengaruhi oleh sumberdaya bebasnya, yang dalam studi ini disebut sumberdaya slack. Pemilihan sampel didasarkan pada kriteria Indeks SRI KEHATI dan LQ 45 sehingga menghasilkan107 perusahaan sebagai sampel. Hasil pengujian juga menunjukkan bahwa Badan Usaha Milik Negara (BUMN) lebih peduli terhadap pencapaian kinerja keberlanjutan. Hal ini bisa jadi berkaitan dengan tugas ganda yang dijalankan oleh BUMN, yakni meningkatkan kesejahteraan masyarakat, sekaligus menghasilkan keuntungan. Meskipun dipertanyakan apakah kesediaan perusahaan benar-benar muncul dari kepedulian perusahaan terhadap lingkungan, kinerja keberlanjutan tampaknya diadopsi menarik perhatian investor.
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DOI: http://dx.doi.org/10.20961/jab.v18i2.234
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