Prayogi, Darmawan (2008) ANALISIS PRAKTIK PELAPORAN BIAYA SOSIAL DALAM LAPORAN TAHUNAN PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEJ. Other thesis, University of Muhammadiyah Malang.
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Purpose of this research is to know how practice of reporting of social cost in annual report at manufacturing business which listing in BEJ. Manufacturing business becoming research object is manufacturing business which high profile because having level of high sensitivity to area, politics risk, high to area, level of laying open more and tight interest is social cost than companies which low profile. Data collecting technique applied is with documentation method. Data analytical technique applied is by classifying data, does is tabulation to social cost items, does calculation reporting index of descriptive social cost and analysis, that is description how practice of reporting of social cost done and how many companies has reported social cost. Analysis done by the way of comparing reporting standard of social cost with level of reporting done by company. If result of his as according to reporting standard, hence practice of reporting done by company have been correct and can be told good. Result obtained in this research was company had done reports social cost but cost reported not as a whole. Company is more dominantly reports expense of environmental monitoring and expense of officer prosperity. Company reports the costs in balance report and note to financial statements. Without reported and laid open of social cost in annual report as a whole causing complicates for financial statements consumer to get information.
|Item Type:||Thesis (Other)|
|Subjects:||H Social Sciences > HB Economic Theory|
|Divisions:||Faculty of Economic > Department of Accounting|
|Depositing User:||Anggit Aldila|
|Date Deposited:||08 Jun 2012 03:36|
|Last Modified:||08 Jun 2012 03:36|
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