ANALISIS PENGUNGKAPAN AKUNTANSI LINGKUNGAN TERHADAP PERTANGGUNGJAWABAN SOSIAL INDUSTRI KIMIA (Studi kasus Pada Sosial Industri Kimia di Kota Bandar Lampung)
Absract: The chemical industry
is inseparable from the existing environmental problems and is influenced by
several factors. The purpose of this study is to determine whether those factors
that exist within
the company, which
is in the
possession of diproksikan management, leverage,
the size of the company,
affecting the social
profitability of a company's
disclosure. Disclosure of
corporate social pengkomunikasian need
to be done as
a form of
social and environmental
impacts of economic
activities of the organization with respect to specific
stakeholder groups, to the community as a whole. The sample in this research is
chemical industry company in Bandar Lampung. In the processing of
data of this
study, the authors
used a CUCKOLD
KELLY WELLS with program
testing multiple linear
regression. From the
research we can
note that the ownership
of the management,
the level of
leverage, size and
profitability of the company, affecting the social
accountability.
Keywords: Disclosure
accounting, chemical industry, social responsibility
Penulis: Rosmiaty Tarmizi, Devi
Octavianti, Chairul Anwar
Kode Jurnal: jpakuntansidd120129
