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Pengaruh Sikap, Norma Subyektif, Dan Kontrol Perilaku Pada Pengungkapan Tanggung Jawab Sosial

Author

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  • Nurofik Nurofik

    (Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta)

Abstract

Paper ini meneliti keputusan untuk mengungkapkan tanggung jawab sosial perusahaan (TSP) pada tingkat pengambil keputusan individual dengan mengaplikasikan teori perilaku rencanaan. 138 perusaan yang terdaftar di Bursa Efek Indonesia (BEI) diteliti laporan tahunannya untuk periode tahun keuangan 2007 dan 2008. Kuesioner dikirimkan juga ke perusahaan-perusahaan tersebut. Hasil penelitian ini mengindikasikan bahwa pengungkapan TSP dipengaruhi oleh niat untuk mengungkapkan TSP dan kontrol perilaku persepsian terhadap pengungkapan TSP. Niat untuk mengungkapan TSP dipengaruhi secara signifikan oleh sikap terhadap pengungkapan TSP, norma subyektif pengungkapan TSP, dan kontrol perilaku persepsian terhadap pengungkapan TSP.

Suggested Citation

  • Nurofik Nurofik, 2013. "Pengaruh Sikap, Norma Subyektif, Dan Kontrol Perilaku Pada Pengungkapan Tanggung Jawab Sosial," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 17(1), pages 43-56, Juni.
    • Handle: RePEc:uii:jaaife:v:17:y:2013:i:1:p:43-56
    DOI: http://dx.doi.org/10.20885/jaai.vol17.iss1.art4
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