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

Citation Format:

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.

Fulltext View|Download

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

Article Metrics:

Article Info

Section: Research Articles

Language : ID

In Volume 16, Nomor 1, Tahun 2019

Recent articles

PENGARUH TUNNELLING INCENTIVE DAN DEBT CONVENANT TERHADAP TRANSFER PRICING YANG DIMODERASI OLEH TAX MINIMIZATION KUALITAS PENGUNGKAPAN CSR PADA PERUSAHAAN LQ45 DAN FAKTOR YANG MEMPENGARUHINYA DAMPAK INFORMASI SOSIAL DAN LINGKUNGAN TERHADAP KEPUTUSAN MANAJER More recent articles

Most cited articles

PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS ANALISIS FAKTOR-FAKTOR PENENTU KUALITAS AUDIT DENGAN MORAL JUDGMENT SEBAGAI PEMODERASI (STUDI PADA BPK RI PERWAKILAN PROVINSI MALUKU UTARA) CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR INDONESIA More cited articles

Last update:

No citation recorded.

Last update: 2024-11-22 03:46:02

No citation recorded.

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).