[ Abstract ]

The issue of corporate social responsibility become an important issue among the accounting profession, the issue of corporate social responsibility is understood as the basic idea underlying the social accounting. The research aimed to provide the empirical evidence of the influence of the government regulation, communitys pressure, environmental organisation pressure, mass media pressure on the social responsibilty, social responsibility influence on the social accounting. The research population was the companies in Makassar Industrial Area. Samples were taken by the purposive sampling technique and there were 70 managers as the respondents. The data obtained were analysed using the Partial Least Square (PLS) analysis technique through the software SmartPLS. The research result indicated that the stakeholder pressures (government regulation, communitys pressure, environmental organisation pressure, mass media pressure) have the positive and significant effect on the social responsibility. The other result indicated that the social responsibilty has the positive and siugnificant effect on the social accounting.

 

 

Keywords: Stakeholders Pressure, Corporate Social Responcibility, Social Accounting.


[ Abstrak ]

Masalah tanggung jawab sosial perusahaan menjadi isu penting dikalangan profesi akuntan, masalah tanggung jawab sosial perusahaan dipahami sebagai ide dasar yang melandasi akuntansi sosial. Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh regulasi pemerintah, tekanan masyarakat, tekanan organisasi lingkungan, tekanan media massa terhadap tanggung jawab sosial, dan pengaruh tanggung jawab sosial terhadap akuntansi sosial. Populasi penelitian adalah perusahaan di Kawasan Industri Makassar (KIMA). Metode penyampelan menggunakan purposive sampling dan diperoleh responden sebanyak 70 manajer sampel. Data yang  diperoleh  dianalisis  dengan  menggunakan  teknik  analisis  pls  (partial  least  square)  melalui  sofware smartpls. Hasil penelitian menunjukkan bahwa tekanan stakeholder (regulasi pemerintah, tekanan masyarakat, tekanan organisasi lingkungan, tekanan media massa) mempunyai pengaruh positif pada tanggung jawab sosial. Hasil lainnya menunjukkan bahwa tanggung jawab sosial mempunyai pengaruh positif pada akuntansi sosial.

 

Kata kunci: Tekanan Stakeholders, Tanggung Jawab Sosial, Akuntansi sosial.