Pengungkapan Akuntansi Pertanggungjawaban Sosial (Corporate Social Responsibility Disclosure) sebagai Pengungkapan Sukarela Kebutuhan Informasi Stakeholder pada Official Website Perusahaan (Studi Pada Pt. Indosat Tbk)
Abstract: The purpose of this
research is to see whether the company has taken advantage of the official
website to disclose CSR programs conducted. Research conducted at the official
site of PT. Indosat Tbk. http://www.indosat.com address in this research focus
includes the corporate governance (Government Organization), environmental
accounting as a social responsibility. There are two categories that will be
used to investigate the reported disclosure of CSR. The first category is the
disclosure of information relating to internal stakeholders and the second
related information external stakeholders. To measure the quantity of
information presented is used as an indicator of Publicity Index. This index
indicates the amount of information disclosed by the company as much as 86
questions that there are 2 categories of management and shareholders of the
category of internal stakeholders and information to customers, suppliers, environment,
society and the distributors of the categories of external stakeholders. The
results showed that the index Publicity PT. Indosat Tbk. has revealed 81 of the
86 information relevant to the CSR to the public through the official website.
Index derived from the disclosure of information relating to the stakeholders
including the reporting of information for 31 categories of internal
stakeholders consist of 14 reported that the disclosure of information relating
to employee / labor, and 17 reported that the disclosure of information
relating to the shareholders and board of directors, as well as stakeholder
category for external reporting as many as 50 information that consists of 14
reporting of customer information, supplier information reporting 8 (suppliers),
10 reporting of environmental policies, 12 reported the information society,
and 6 reporting the information to distributors.
Penulis: Ririn Irmadariyani
Kode Jurnal: jpakuntansidd1000190
