PERAN AKUNTANSI SOSIAL DALAM PENGEMBANGAN CORPORATE SOCIAL RESPONSIBILITY : PERSEPSI AKUNTAN PENDIDIK DAN CALON AKUNTAN

UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) PERAN AKUNTANSI SOSIAL DALAM PENGEMBANGAN CORPORATE SOCIAL RESPONSIBILITY : PERSEPSI AKUNTAN PENDIDIK DAN CALON AKUNTAN. PERAN AKUNTANSI SOSIAL DALAM PENGEMBANGAN CORPORATE SOCIAL RESPONSIBILITY : PERSEPSI AKUNTAN PENDIDIK DAN CALON AKUNTAN.

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Abstract

: This Research discusses about the role of social accounting to development corporate social responsibility, based on student and lecturer perception. The study was analyzed from differences between social accounting and conventional accounting. The difference would be evaluated from four dimensions is the information presentation side, aim, user focus, and support to program corporate social responsibility. The data are collected by survey questionnaires that using the probability sampling technique at University in Palembang to 152 student respondents and 33 lecturer respondents. The selected Respondents are student at last semester and lecturer. The questioners use likert scale. Validity and Reliability have been tested to prove the validity and reliability data. Moreover, necessity test for independent sample t-test analyze have convinced the difference analyzes. Result of analysis in this study show that lecturer perception about social accounting and conventional accounting presents different information. Meanwhile student perception about social accounting and conventional accounting presents same information. Lecturer and student have same perception about social accounting that has different aim with conventional accounting. Result of analysis in this study show Lecturer perception in Social accounting has difference focus with conventional accounting. Meanwhile student perception show their have same focus. Lecturer and students perception show support to program Corporate Social Responsibility in social accounting difference with conventional accounting.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	Mr Edi Surya Negara
Date Deposited:	24 Jun 2022 02:22
Last Modified:	24 Jun 2022 02:22
URI:	http://eprints.binadarma.ac.id/id/eprint/15182

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