Creating Shared Valua As Profit and Social Welfare Growth Solution
| Main Authors: | Rivai, Hardyanto; Universitas Hasanuddin, Pagalung, Gagaring; Universitas Hasanuddin |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
The Indonesian Journal of Accounting Research
, 2014
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| Subjects: | |
| Online Access: |
http://ijar-iaikapd.or.id/index.php/ijar/article/view/401 http://ijar-iaikapd.or.id/index.php/ijar/article/view/401/69 |
| ctrlnum |
article-401 |
|---|---|
| fullrecord |
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<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">Creating Shared Valua As Profit and Social Welfare Growth Solution</title><creator>Rivai, Hardyanto; Universitas Hasanuddin</creator><creator>Pagalung, Gagaring; Universitas Hasanuddin</creator><subject lang="en-US"/><subject lang="en-US">Creating Shared Value; Profit; Social Welfare.</subject><subject lang="en-US"/><description lang="en-US">Abstract:The purposes of this paper are to measure the means different of profit and social welfare indicators in creating shared value and corporate social responsibility implementation and to explore the relationship between return on asset and direct and indirect energy consumption, direct and indirect greenhouse gases, and fatalities of employees in creating shared value implementation. The data involving 30 corporates listed on world securities exchange, from 2003 to 2010 is conduct. The data analyses are compare-means independent sample t-test and linear multiplier regression. The results were found (i) the means of profit and social welfare indicators in creating shared value and corporate social responsibility implementation are significantly different; (ii) negative relationship between return on asset and direct and indirect energy consumption, direct and indirect greenhouse gases, and fatalities of employees in creating shared value implementation.Abstrak: Tujuan makalah ini adalah untuk mengukur sarana yang berbeda dari indikator laba dan kesejahteraan sosial dalam menciptakan nilai bersama dan pelaksanaan tanggung jawab sosial perusahaan dan untuk mengeksplorasi hubungan antara laba atas aset dan konsumsi energi langsung dan tidak langsung, gas rumah kaca langsung dan tidak langsung, dan korban jiwa karyawan dalam menciptakan implementasi nilai bersama. Data yang melibatkan 30 perusahaan yang terdaftar di bursa efek dunia, dari 2003 hingga 2010 adalah perilaku. Analisis data adalah membandingkan-berarti uji t sampel independen dan regresi linier berganda. Hasilnya ditemukan (i) sarana profit dan indikator kesejahteraan sosial dalam menciptakan nilai bersama dan pelaksanaan tanggung jawab sosial perusahaan secara signifikan berbeda; (ii) hubungan negatif antara laba atas aset dan konsumsi energi langsung dan tidak langsung, gas rumah kaca langsung dan tidak langsung, dan kematian karyawan dalam menciptakan implementasi nilai bersama.</description><publisher lang="en-US">The Indonesian Journal of Accounting Research</publisher><contributor lang="en-US"/><date>2014-10-14</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>Other:</type><type>File:application/pdf</type><identifier>http://ijar-iaikapd.or.id/index.php/ijar/article/view/401</identifier><identifier>10.33312/ijar.401</identifier><source lang="en-US">The Indonesian Journal of Accounting Research; Vol 17, No 3 (2014): IJAR September 2014</source><source>2086-6887</source><language>eng</language><relation>http://ijar-iaikapd.or.id/index.php/ijar/article/view/401/69</relation><coverage lang="en-US"/><coverage lang="en-US"/><coverage lang="en-US"/><rights lang="en-US">This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.</rights><recordID>article-401</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other Other: File:application/pdf File Journal:eJournal |
| author |
Rivai, Hardyanto; Universitas Hasanuddin Pagalung, Gagaring; Universitas Hasanuddin |
| title |
Creating Shared Valua As Profit and Social Welfare Growth Solution |
| publisher |
The Indonesian Journal of Accounting Research |
| publishDate |
2014 |
| topic |
Creating Shared Value Profit Social Welfare |
| url |
http://ijar-iaikapd.or.id/index.php/ijar/article/view/401 http://ijar-iaikapd.or.id/index.php/ijar/article/view/401/69 |
| contents |
Abstract:The purposes of this paper are to measure the means different of profit and social welfare indicators in creating shared value and corporate social responsibility implementation and to explore the relationship between return on asset and direct and indirect energy consumption, direct and indirect greenhouse gases, and fatalities of employees in creating shared value implementation. The data involving 30 corporates listed on world securities exchange, from 2003 to 2010 is conduct. The data analyses are compare-means independent sample t-test and linear multiplier regression. The results were found (i) the means of profit and social welfare indicators in creating shared value and corporate social responsibility implementation are significantly different; (ii) negative relationship between return on asset and direct and indirect energy consumption, direct and indirect greenhouse gases, and fatalities of employees in creating shared value implementation.Abstrak: Tujuan makalah ini adalah untuk mengukur sarana yang berbeda dari indikator laba dan kesejahteraan sosial dalam menciptakan nilai bersama dan pelaksanaan tanggung jawab sosial perusahaan dan untuk mengeksplorasi hubungan antara laba atas aset dan konsumsi energi langsung dan tidak langsung, gas rumah kaca langsung dan tidak langsung, dan korban jiwa karyawan dalam menciptakan implementasi nilai bersama. Data yang melibatkan 30 perusahaan yang terdaftar di bursa efek dunia, dari 2003 hingga 2010 adalah perilaku. Analisis data adalah membandingkan-berarti uji t sampel independen dan regresi linier berganda. Hasilnya ditemukan (i) sarana profit dan indikator kesejahteraan sosial dalam menciptakan nilai bersama dan pelaksanaan tanggung jawab sosial perusahaan secara signifikan berbeda; (ii) hubungan negatif antara laba atas aset dan konsumsi energi langsung dan tidak langsung, gas rumah kaca langsung dan tidak langsung, dan kematian karyawan dalam menciptakan implementasi nilai bersama. |
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IOS3863.article-401 |
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Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik |
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829 |
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library:special library |
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Perpustakaan JRAI |
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806 |
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The Indonesian Journal of Accounting Research |
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3863 |
| subject_area |
Accounting Data earnings management Corporate governance |
| city |
Yogyakarta |
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DAERAH ISTIMEWA YOGYAKARTA |
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IOS3863 |
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2019-05-06T20:28:10Z |
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2019-05-06T20:28:10Z |
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