Open AccessDAMPAK INFORMASI SOSIAL DAN LINGKUNGAN TERHADAP KEPUTUSAN MANAJER
Author(s) -
Deva Eristiani,
Grace Tianna Solovida
Publication year - 2020
Publication title -
jurnal akuntansi dan auditing/jurnal akuntansi dan auditing
Language(s) - English
Resource type - Journals
eISSN - 2549-7650
pISSN - 1412-6699
DOI - 10.14710/jaa.16.1.76-101
Subject(s) - sample (material) , business , control (management) , population , accounting , business administration , psychology , management , sociology , economics , physics , demography , thermodynamics
The increasing concern and focus on the social and environmental impacts lead many companies to consider making a social and environmental report. The report was intended to the external parties; however, it may benefit the internal parties especially for the manager in conducting the project. This research aimed to obtain empirical evidence on the influence of the social and environmental information to the manager decision. The population of this research was the students from the private university in Semarang who have enrolled in Akuntansi Manajemen and Sistem Pengendalian Manajemen (the management accounting and management control system), and the sample was 98 students. The research employed One Way ANOVA using SPSS. The result of this study indicated that social and environmental information significantly influenced the manager decision.