SOCIALLY RESPONSIBLE ACCOUNTING : LINKING MANAGEMENT ROLES AND CORPORATE SOCIAL PERFORMANCE
FITRIASARI, DEWI (pembimbing: DR. BAMBANG RIYANTO LS., MBA), DR. BAMBANG RIYANTO LS., MBA
This thesis studies the management roles on SRA adoption and corporate social performance in Indonesia. As an improvement for the previous research in studying SRA adoption. a questionnaire which is built by a certified public accountant (CPA) firm, Vasin, Heyn and Company, is used. This questionnaire is usually used for the SRA audit by the CPA firm in SRA audit. The respondents are corporate secretaries.
The corporate social performance research is based on Coffey and Wang's research for the same topic. Here. the researcher wants to know whether an increase in the management control of the Board of the Director will be positively related to corporate social performance. A questionnaire is used to detect the social performance of the related company. However, the stock composition is gathered through secondary data. The respondents for the questionnaire are management accountants of the related company. The data are analyzed through OLS regression.
The result of the SRA adoption study shows that the companies within the sample have followed a positive direction toward the complete adoption of SRA. The result of the corporate social performance study supports Coffey and Wang's research. Management control is supported to have an impact on the corporate social performance.
Kata Kunci : Corporate Social responsibility, corporate social Performance, management roles, Sustainable Development, CSR, SRA
