Analisa Dampak Perusahaan dan Sertifikasi Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (CSR)

Dini Apriyani ; Ersi Sisdianto
Kajian Ekonomi dan Akuntansi Terapan 📅 2024 Vol 1, No 4 🔗 DOI: 10.61132/keat.v1i4.654
Abstract
There are two reasons that can drive companies to participate in CSR. Certain companies believe that performing customer service (CSR) will allow the company to achieve better economic outcomes (Resource Based Theory), while other companies believe that doing so will give them a competitive advantage that sets them apart from their competitors. Stakeholders’ expectations, so CSR and their reports serve as legitimization to demonstrate their compliance with those expectations (Legitimacy Theory). Using legitimacy theory, this study aims to find empirical evidence on how international experience, consumer perspective, and the acquisition of environmental certifications impact the extent of CSR disclosure. A sample of 168 company-years was obtained using the target population of publicly listed manufacturing companies on the IDX that made CSR reports in 2011 and 2012.
 
Keywords
CSR disclosure; international experience; consumer proximity and environmental certification
How to Cite

Dini Apriyani & Ersi Sisdianto (2024). Analisa Dampak Perusahaan dan Sertifikasi Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (CSR). Kajian Ekonomi dan Akuntansi Terapan, 1(4). https://doi.org/10.61132/keat.v1i4.654

Dini Apriyani; Ersi Sisdianto, "Analisa Dampak Perusahaan dan Sertifikasi Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (CSR)," Kajian Ekonomi dan Akuntansi Terapan, vol. 1, no. 4, 2024.

Dini Apriyani; Ersi Sisdianto. "Analisa Dampak Perusahaan dan Sertifikasi Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (CSR)." Kajian Ekonomi dan Akuntansi Terapan, vol. 1, no. 4, 2024.

Dini Apriyani; Ersi Sisdianto. "Analisa Dampak Perusahaan dan Sertifikasi Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (CSR)." Kajian Ekonomi dan Akuntansi Terapan 1, no. 4 (2024).

Dini Apriyani & Ersi Sisdianto (2024) 'Analisa Dampak Perusahaan dan Sertifikasi Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (CSR)', Kajian Ekonomi dan Akuntansi Terapan, 1(4). doi: 10.61132/keat.v1i4.654.

Dini Apriyani; Ersi Sisdianto. Analisa Dampak Perusahaan dan Sertifikasi Lingkungan Terhadap Pengungkapan Corporate Social Responsibility (CSR). Kajian Ekonomi dan Akuntansi Terapan. 2024;1(4).

Artikel Terkait

Literature Review Analisis Peran Pasar Uang dalam Sistem Keuangan

Arin Zahra; Chika Kamelia; Madinatul Munawaroh

Generasi Hemat Atau Generasi Terpaksa? Potret Anak Muda Bertahan di Tengah Inflasi

Eza Olivia; Deta Elisa; Nuzulla Aurora Brilian; M.Yusuf Bahtiar

Pola Kerjasama Pemanfaatan Data dan Inovasi Pelayanan Publik pada Dinas Kependudukan Pencatatan Sipil Kota Serang

Dian Imanuella

Analisis Harga, Inovasi, dan Kualitas Layanan Aplikasi Maxim Terhadap Keputusan Konsumen

Vitha Audya Putri; Nurbaiti Nurbaiti; Ayu Nursari

Analisis Penerapan Konsep Asuransi Syariah pada Produk Amanah Card di Amanah Takaful Banten

Davis Gufron; Mumu Zainal Mutaqin; Siti Yumsinah

Analisis Rata-Rata Lama Sekolah, Angka Partisipasi Kasar Sekolah Menengah Atas dan Upah Minimum Provinsi Terhadap Tingkat Pengangguran Terbuka di Provinsi Maluku

Wicky Aulele; Yerimias Manuhutu; Izaac Tonny Matitaputty; Sondang Siahaan
Tren Sitasi Jurnal