AKUNTANSI PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY) DAN PENYAJIANNYA DALAM LAPORAN KEUANGAN (Studi Kasus Pada PT. PLN (Persero) Distribusi Jawa Timur Area Pelayanan dan Jaringan Malang)
| Main Author: | Retnaningtiyas, Puji |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14838/ |
Daftar Isi:
- The purpose of research is to describe the social activities of the company, according to analyzing the social costs of social activity, analyze the recognition and measurement of social costs incurred in the financial statements, analyzing, and reporting social performance to determine the most likely to report the use of social activities undertaken by the company. Researchers used the data of social accountability report and the financial statements of PT PLN (Persero) East java Distribution Service Area and Malang Network 2010-2012. Based on the survey results revealed that the company has been doing social activities which include contributions to the employees, the public, and the environment. recognition of the social costs arising accrual basis, based on the value at the measurement date of the transactions, and reporting in the financial statements. And reporting that allows used to report the social activities of the company are using the approach Cost Approach.