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All Journal Diponegoro Journal of Accounting JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS
Khairiansyah Khairiansyah
Unknown Affiliation
Economics, Econometrics & Finance

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PENGARUH EKSPEKTASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP DUKUNGAN CORPORATE SOCIAL RESPONSIBILITY Khairiansyah Khairiansyah; Siti Mutmainah
Diponegoro Journal of Accounting Volume 1, Nomor 1, Tahun 2012
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.439 KB)

Abstract

Corporate Social Responsibility (CSR) is often considered the core of business ethics, which means that companies not only have economic obligations and legal (meaning to a shareholder), but also the obligations of other parties concerned (stakeholders) that its reach beyond economic and legal obligation. This study aims to determine and analyze the expectations of economic dimension, legal dimension and ethical dimension of CSR toward CSR Support in faculty of economics and business Diponegoro University. Sample of this study is accounting student at the Faculty of Economics and Business, Diponegoro University Semarang obtained as many as 125 respondents. This research uses multiple regression analysis to determine the effect of expectations ecoomic, legal and ethical-philanthropic dimension of CSR to support CSR. Survey results revealed economic expectation, legal and ethical expectation expectation is partially positive and significant effect on CSR support.
Readiness of Accountans in XBRL Sumiyati, Sumiyati; Khairiansyah, Khairiansyah; Ridwan, Muhammad Qomaruddin; Ikhlash, Muhammad
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol 11 No 2 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i2.6525

Abstract

The study aims to determine management's understanding of Extensible Business Reporting Language (XBRL) and investigate the extent to which companies are prepared to adopt Extensible Business Reporting Language (XBRL) as a form of internet-based financial reporting for internal and inter-organizational use of the Technological-Organizational-Environmental (TOE) Framework. This survey is for accountants in Indonesia, totalling 100 people. The data analysis technique in this study uses the structural equation model (SEM) to examine the contracts from the TOE Framework. This theory is used to describe a company's readiness to adopt XBRL as measured by relative usefulness (relative advantage), flexibility (compatibility), and complexity (complexity); organizational constructs, namely expertise (skills) and learning from external sources (learning from external sources); and environmental constructs that are influenced by mimetic pressure, coercive pressure, and normative pressure. The expected results of the TOE Framework can explain the company's readiness to adopt XBRL. The implications of this research provide an overview of the behaviour of accountants in Indonesia in adapting to technological changes.
Co-Authors Ikhlash, Muhammad Muhammad Qomaruddin Ridwan Salsabila, Unik Hanifah SUMIYATI SUMIYATI