halo selamat malam semuanya :D
saya memiliki sebuah judul tugas akhir yang menarik untuk kita simak bersama
kali ini untuk mahasiswa jurusan manajemen akutansi yang berjudul

The emergence of corporate social responsibility (CSR) was in reaction to the rapid growth of corporations and capitalism during the last 20-30 years. There has been a growing public awareness of the significant role of corporations in society through economic and technological contribution. On the contrary, many of the firms which have been credited with contributing to economic and technological progress have been criticised for creating social problems. Pollution, resource depletion, waste, product quality and safety, the rights and status of workers, and the power of large corporations are issues which have become the focus of increasing attention and concern (Gray, Owen and Maunders. 1987. Page 1).

Pressures from multiple parties have come to bear on the private sector to accept responsibility for impact on society from business activities, companies are being urged to become accountable to wider audience rather than shareholder and creditor groups. Traditional economic doctrine uttered by Nobel Prise-winning economist Milton Friedman (1962) that the only social responsibility of business is to maximize profit is not universally accepted:

Few trends could so thoroughly undermine the very foundations of our free society as the acceptance by corporate officials of a social responsibility other than to make as much money for their stockholders as possible

Studies have documented a growing awareness on the part of business executives that business has an obligation to help society instead of maximising economic profit (Responsible business). A landmark study by Stephen Erfle and Michael Frantantuono (1994. Page 7-71) revealed that firms that ranked highest on a variety of social issues (including charitable contributions, community outreach programs, environmental performance, advancement of women, and promotion of minorities) had greater financial performance as well. Financial performance was better in terms of operating income growth, sales-to-assets ratio, sales growth, return on equity, earnings-to-asset growth, return on investment, return on assets, and assets growth.

Responsible business practices are known as good corporate citizenship because
CSR is closely linked with the principles of sustainable development, which argues that companies should make decisions not only based on financial factors such as profits or dividends, but also based on the immediate and long-term social and environmental consequences of their activities in order to achieve sustainable increasing performance by maintaining its stakeholders trust and loyalty.

There appears to be a growing recognition within the business community of the importance key stakeholders attach to socially, environmentally and ethically responsible behaviour by corporations (Zadek, Pruzan and Evans. 1997). As businesses increasingly recognise the broad duties of accountability implied by their stakeholders' (non-financial) expectations, the role of corporate social reporting takes on increasing importance as a mechanism through which such duties of accountability

may be discharged (Gray, Kouhy, and Lavers. 1996. Page 78-101). This significant role played by corporate social reporting, as complement to annual financial reporting, has attracted public interest in studying corporate social reporting practices, with many empirical research studies analysing the content of corporate reports for disclosures in respect of one or more categories of social, environmental and ethical matters.

untuk download tugas akhir ini silahkan klik pada link yang tersedia dibawah ini :

Karya Mr. Subagio Efendi
semoga bermanfaat^^


Arcia Celestica 

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