Peranan Biaya Sosial dalam Meningkatkan Kinerja Sosial dan Kinerja Keuangan Perusahaan High Profile dan Low Profile

Authors

  • Henny Hendarti Fakultas Ekonomi Jurusan Manajemen, UBiNus, Jakarta

DOI:

https://doi.org/10.21512/tw.v7i2.617

Keywords:

social cost, social performances, financial performances

Abstract

Corporate social report had been done on company annual report in Indonesia. Workers theme was the most interesting theme amongs others. The condition happened consistently on high-profile dan low-profile industrial groups. But, corporate social report in Indonesia was still low. It was assumed because the company did not taking advantage to the annual report as a communication media between company and stakeholders. Possibly, it was because the company only used annual report as a report for the stakeholders and debt holders or as information for future investors. Another factor causing the low number was because the company was only done small social activities.

Dimensions

Plum Analytics

References

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Choi, Jong-Seo. 1998. “An Investigation of Initial Voluntary Environmental Disclosures Made in Korean Semi-Annual Financial Report.” paper presented on the Asia-Pacific Interdisciplinary Research on Accounting (APIRA) Symposium, Osaka City University, August 4-6.

Global Reporting Initiative (GRI)-Coalition for Environmentally Responsible Economies (CERES). 1999. Sustainability Reporting Guidelines. Boston:CERES and GRI Sekretariat.

Gray, Rob, Reza Kouhy, and Simon Lavers. 1995a. “Constructing A Research Database of Social and Environmental Reporting”, by UK Companies, Accounting, Auditing & Accountability Journal, Vol. 8 No.5, pp. 78-101.

Gray, Rob, Reza Kouhy, and Simon Lavers. 1995b. “Corporate Social and Environmental Reporting; A Review of the Literature and A Longitudinal Study of UK Disclosure.” Accounting, Auditing & Accountability Journal, Vol. 8 No.2, pp. 47-77.

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Published

2006-09-30

How to Cite

Hendarti, H. (2006). Peranan Biaya Sosial dalam Meningkatkan Kinerja Sosial dan Kinerja Keuangan Perusahaan High Profile dan Low Profile. Journal The Winners, 7(2), 128-143. https://doi.org/10.21512/tw.v7i2.617
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