Analisis Triple Bottom Line Reporting Alternatif Pengungkapan Akuntansi Pertanggungjawaban Sosial Perusahaan
| Main Author: | Handayati Puji |
|---|---|
| Format: | PeerReviewed eJournal |
| Bahasa: | ind |
| Terbitan: |
KARYA DOSEN Fakultas Ekonomi UM
, 2013
|
| Online Access: |
http://karya-ilmiah.um.ac.id/index.php/karya-dosen-fe/article/view/24252 |
Daftar Isi:
- Shape of company's attention to it's enviroment, appears an it's activity and policy and lined by the company. Accounting as an unseparated part of business, also gives constribution on responding company's social attention with the development of the expression of social accounting, insluding social revealenue in Triple Botton Line Reporting. This research is description research and the population is annual report (2005) of go public companies in BEJ. The samples are SS companies (15% from all population ). The tool is Kruskal Walls Test. The purpose is to understand is there any difference on the theme of reucalane that has been done by group of company listed BEJ. The result of this reserch showed that there is no significant difference between company group on revealing public and enviromental there but there is significant difference on labour theme. It happened because of the different type of company activity, company sensivity and company target. Key words: Triple bottom line reporting, accounting responsibility