PENGARUH INTENSITAS KAPITAL TERHADAP TUNJANGAN KECELAKAAN KERJA PADA INDUSTRI MANUFAKTUR DI INDONESIA
Abstract
Angka kecelakaan kerja di Indonesia sekitar 97 ribu kasus pada tahun 2010 meningkat sekitar 26% menjadi 123 ribu kasus pada tahun 2017. Peningkatan ini menjadi perhatian karena dapat meningkatkan pembayaran tunjangan kecelakaan kerja yang dikeluarkan oleh perusahaan sehingga berimplikasi kepada peningkatan pengeluaran perusahaan. Tujuan dari tulisan ini adalah untuk menganalisis pengaruh intensitas kapital perusahaan terhadap tunjangan kecelakaan yang ada pada industri manufaktur di Indonesia. Hal tersebut disebabkan karena perusahaan dengan intensitas kapital yang tinggi akan mengeluarkan tunjangan kecelakaan kerja yang lebih besar melalui jumlah kecelakaan kerja yang lebih banyak karena kontak manusia terhadap mesin lebih sering terjadi. Dengan menggunakan jenis data panel dengan rentang tahun 2010-2015, penelitian ini membuktikan bahwa industri padat karya mengeluarkan tunjangan kecelakaan kerja lebih sedikit daripada industri non padat karya sebesar 44,7%. Variabel upah pekerja dan upah lembur berpengaruh positif dan signifikan terhadap tunjangan kecelakaan kerja, yang bertolak belakang dengan jumlah tenaga kerja perusahaan, keikutsertaan perusahaan pada program perlindungan pekerja yang berpengaruh negatif dan signifikan. Adapun variabel rasio pekerja produksi dan siklus ekonomi berpengaruh negatif dan tidak signifikan serta variabel rasio pekerja perempuan pun tidak berpengaruh signifikan terhadap tunjangan kecelakaan kerja dengan pengaruh yang negatif.
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