TUJUAN TERSEMBUNYI PENGGUNAAN SOCIAL REPORTING

• Main Authors: Aditya Pandu Wicaksono, Muamar Nur Kholid
• Format: Article
• Language: English
• Published: University of Brawijaya 2019-04-01
• Series: Jurnal Akuntansi Multiparadigma
• Subjects: pengungkapan; legitimasi; demokrasi
• Online Access: https://jamal.ub.ac.id/index.php/jamal/article/view/1064/pdf

Abstract: The Hidden Objectives in Using Social Reporting. This research was conducted to explore the interaction of the company with stakeholders through social reporting and its objectives. This study used the arena concept method which is reflected in the collection of documents and information related to social reporting. This study found that the companies interact only with certain stakeholders. The main purpose of social reporting is to confirm negative issues and maintain legitimacy and reputation. Also, social reporting is known not to be significantly aimed at protecting the nature. Therefore, the stakeholder democracy approach needs to be implemented to provide stakeholder freedom in influencing the company.