Akuntabilitas Lingkungan pada PT Semen Padang dalam Perspektif Legitimacy Theory

Siskawati, Eka and Santi , Elfitrl (2009) Akuntabilitas Lingkungan pada PT Semen Padang dalam Perspektif Legitimacy Theory. JURNAL AKUNTANSI & MANAJEMEN, 4 (1). pp. 41-57. ISSN 1858-3687


Official URL: http://www.polinpdg.ac.id


A Company's paradigm and orientation have changed, not only to satisfy their stakeholders financial/y, but also socially and environmentally. It is caused by the bad effect of the company to the society and environment in case of pollution and environment destruction is greater than benefits they should give to the society and environment. Therefore, greater impacts to environment demand greater social responsibilities to the society and environment. PT. Semen Padang has been chosen as sample in this study, because they show high sensitifity to the environment. Natural resources exploitation and the effects of factory waste demand company's social responsibility. This study will be conducted in two steps. First, conducting Content Analysis to company's financial statement, and second conducting interview to company's financial officers. This study revealed that PT. Semen Padang has presents their social activities although in a smaR scale.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Journal, Proceeding
ID Code:325
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:24 Oct 2016 10:27
Last Modified:19 Dec 2018 13:00

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