PENGARUH INFORMASI LINGKUNGAN DAN SOSIAL DAN KARAKTERISTIK INDIVIDU TERHADAP KEPUTUSAN MANAJER
| Main Authors: | , AFDAL, , Dr. Mahfud Sholihin, SE., M.Acc., Ak. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/120751/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60789 |
Daftar Isi:
- Currently, social and environmental issues emerge in business and accounting literature. Previous accounting studies, however, only focused on testing how external parties (investors) used these information. Different with majority of previous studies, the current study examines whether managers, as internal users, consider social and environmental information in their project evaluation decision. Built on the stakeholder theory, this study hypothesizes that managers as internal party consider social and environmental information. This study also predicts that manager with internal locus of control are more likely to consider such information than external do. Using experimental design with undergraduate students as participants, hypothesis that predicts managers will consider social and environmental information is supported but not differed by their locus of control .