Teori-teori dalam Pengungkapan Informasi Corporate Social Responbility Perbankan
DOI:
https://doi.org/10.24235/amwal.v7i1.217Abstract
Abstrak
Tanggung jawab sosial atau Corporate Social responbility (CSR) sebagai sebuah gagasan, perusahaan tidak lagi dihadapkan pada tanggung jawab yang berpijak pada single bottom line, yaitu nilai perusahaan (corporate value) yang direfleksikan dalam kondisi keuangannya (financial) saja. Tapi tanggung jawab perusahaan harus berpijak pada triple bottom line CSR merupakan bentuk tanggung jawab sosial tidak hanya pada perusahan industri saja namun jenis perusahaan lainnya seperti perbankan. Memandang CSR dapat dari berbagai perspektif, dalam artikel ini CSR dilihat dari berbagai teori terutama teori yang berkaitan dalam penelitian akuntansi.
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Kata kunci : teori agensi, stakeholder, legitimasi, sinyal
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Abstract
Social responsibility or Corporate Social Responsibility (CSR) as an idea, the company no longer faced with the responsibility that rests on the single bottom line, that is the value of the company (corporate value) which reflected its only financial condition (financial). But the responsibility of the company should be based on the triple bottom line CSR is a form of social responsibility not only in industrial companies alone but other types of companies such as banks. View CSR can be from a variety of perspectives, in this article CSR views of various theories, especially theories related to accounting research .
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Keywords : agency theory, stakeholder, legitimacy, signalReferences
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