IJSTR

International Journal of Scientific & Technology Research

IJSTR@Facebook IJSTR@Twitter IJSTR@Linkedin
Home About Us Scope Editorial Board Blog/Latest News Contact Us
CALL FOR PAPERS
AUTHORS
DOWNLOADS
CONTACT
QR CODE
IJSTR-QR Code

IJSTR >> Volume 7 - Issue 5, May 2018 Edition



International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616



Exploring The Relationship Between Corporate Social Responsiblity And Environmental Accounting In Emerging Country

[Full Text]

 

AUTHOR(S)

Azhar Susanto

 

KEYWORDS

Corporate Social Responsibility, Accounting Information System, Green Accounting, Environmental Accounting.

 

ABSTRACT

The aim of this study is to exploring regarding corporate social responsibility and environmental accounting in a developing country such as Indonesia. This research uses theoretical analysis of corporate reports as a method to measure the nature of corporate social responsibility. Findings show that the concept of corporate social responsibility in indonesia there is a trend of increasing corporate social responsibility information disclosure. and very few companies disclose corporate social responsibility information in corporate reports and show that environmental accounting affect toward corporate social responsibility.

 

REFERENCES

[1] A Darwin, "the implementation of sustainability Reporting in Indonesia," National Convention on Accounting V, Advanced Professional Program, Yogyakarta, December 13-15, 2004.

[2] Hansen and Mowen, 2005. Management Accounting, 7th Edition, Book 2, Jakarta: Salemba Four.
Purwanto, Andie Tri, 2000. Environmental Management Tool, http://andietri.tripod.com/jurnal/book-1.htm.

[3] Helvegia, Thomas. , Socio Accounting for Environmental, First Edition. , Grammarca press. , Journey. , Nixxon Offset. , UK. , 2001.

[4] Hadisatmoko, 1998, Business and Environment, in terms of accounting, Media Magazine Accounting Articles, V Edition, IAI, Jakarta, 1998.

[5] Munn, A System View of Accounting for Waste, First Edition, Nixxon and Schinitteiet Universiteit Press, Bonn, 1999.

[6] Kingston, Richard, Rubbish and System Management for International Factory, www. Encharta-ixp.gov.us/newsletter/index.php on-line November 2, 2003 at 22.30 GMT.

[7] Pure, Sri, Social Accounting: An Overview of Recognition, Measurement, and Reporting Externalities in Financial Statements, Journal of Research, Journal of Accounting & Investment, Accounting Department FE UMY, Yogyakarta, 2001

[8] Sudigyo, Add, Case Study of Liquid Waste Processing at Dharmais Cancer Hospital MOH RI Jakarta, (unpublished, duty of environmental Sanitation of FT UGM) 2002.

[9] Jain, R.K, Environmental Impact Assessment, Principle and Procedure, Scope Report, Van Nostrad Reihold Environmental. 1998.

[10] Purwono, Bambang, Process of Utilizing Environmental Impact Analysis in Development Project, Environmental Impact Management Agency, BAPEDALDA DIY, Yogyakarta, 2002.

[11] Gray, Edmund R., and Larry, Management: The competitive Edge, New York: Maxwell Mecmillan Publishing, 1990.

[12] Whaley, S., Recording and Displaying a cost for environmental system., Int. J.Multiphase., Florida., USA., 2003.

[13] Http://www.kompasiana.com/putrindahs/penerapan-akuntansi-lingkungan-pada-enterprise_594139f5ff44bc34a717c082.

[14] Meiryani. 2016. Influence Of Uncertainty and Risks On The Information System. International Business Management. Volume 10, Issue 9 : 1575-1580, 2016. ISSN : 1993-5250.

[15] Meiryani. 2017. The Factors That Affect the Quality of Accounting Information System Empirical Testing in the State-Owned Enterprises.

[16] Azhar Susanto & Meiryani. 2018. The Quality of Accounting Information System and its Impact on the Quality of Accounting Information : User Ability and Top Management Support. Volume 13 Issue 2, 2018. ISSN: 1818-7803.