DAMPAK INFORMASI SOSIAL DAN LINGKUNGAN TERHADAP KEPUTUSAN MANAJER

Deva Eristiani; Grace Tianna Solovida

doi:10.14710/jaa.16.1.76-101

DOI: https://doi.org/10.14710/jaa.16.1.76-101

DAMPAK INFORMASI SOSIAL DAN LINGKUNGAN TERHADAP KEPUTUSAN MANAJER

*Deva Eristiani - STIE Bank BPD Jateng, Indonesia

Grace Tianna Solovida - STIE Bank BPD Jateng, Indonesia

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Abstract

The increasing concern and focus on the social and environmental impacts lead many companies to consider making a social and environmental report. The report was intended to the external parties; however, it may benefit the internal parties especially for the manager in conducting the project. This research aimed to obtain empirical evidence on the influence of the social and environmental information to the manager decision. The population of this research was the students from the private university in Semarang who have enrolled in Akuntansi Manajemen and Sistem Pengendalian Manajemen (the management accounting and management control system), and the sample was 98 students. The research employed One Way ANOVA using SPSS. The result of this study indicated that social and environmental information significantly influenced the manager decision.

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Keywords: Social and environmental accounting, Stakeholder theory, Project evaluation.

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Section: Research Articles

Language : ID

In Volume 16, Nomor 1, Tahun 2019

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