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PERLAKUAN AKUNTANSI CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA LAPORAN TAHUNAN PT. PLN (PERSERO) DI SURABAYA

OKTARINA, DIAN (2013) PERLAKUAN AKUNTANSI CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA LAPORAN TAHUNAN PT. PLN (PERSERO) DI SURABAYA. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Corporate Social Responsibility (CSR) is a company’s responbility for the environment and surrounding communities which will be have an impact of company’s sustainability (going concern). Present, isn’t just voluntary activity but it has become a mandatory activities that has been regulated in the Act No. 40 of 2007. Implementation of these activities will be also reported in the annual reports as company’s tranparancy to the stakeholders. The accounting treatment for the Corporate Social Responsibility (CSR) is still pros and cons, because there isn’t standart regulation. From the amount of spent, these activities can be treated as an expense of the company, but when we look as the benefits that will be received by the company at the time of the future, the accounting treatment is as intangible assets such as brand image of the company in the public. PT. PLN (Persero) is a company that has implemented Corporate Social Responsibility (CSR) since 2010 until now, not only at head-office, but also at their units. Based on the accounting policies has been adopted by the PT. PLN (Persero) has been treated Corporate Social Responsibility (CSR) as an expense of incoming to other expenses of the company. Key words : Corporate Social Responsibility (CSR), Expense, PT. PLN (Persero)

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 658 - GENERAL MANAGEMENT > 658.151 1 - MANAGEMENT ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: ULFA KURNIA SARI
Date Deposited: 19 Apr 2017 08:07
Last Modified: 19 Apr 2017 08:07
URI: http://eprints.perbanas.ac.id/id/eprint/875

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