PERSEPSI AKUNTAN PENDIDIK TERHADAP PENTINGNYA PENERAPAN AKUNTANSI SOSIAL PADA SUATU PERUSAHAAN

Abstract

The aims of this research is to know how the effects of government regulation,
public pressure, environmental organization pressure, and media pressure on the
importance of application social accounting to the company. In addition, to know the
difference of perceptions among the accountant fellow educators about the
importance of social accounting application at the company. This research is a
quantitative with population research of the accountant educators in College. The
sampling is already done by convenience sampling method which is based on
convenience and criteria that is accredited Higher Education (College) in Surakarta
with A and B accreditation, there is UNIBA, UMS and UNSA. And lecturers who
teach more than five (5) years. The techniques of data collection is using questioner
with 5 point of Likert scale. The technique of data analysis is using test instrument
research consist of validity test and reliability test, classical assumption test consist
of multicolinearity test, heteroskedastisitas test, autokorelas testi, and normality test,
multiple linear regression test, hypothesis test and difference perception test. The
result shows the government regulation, public pressure, environmental organization
pressure, and media pressure have a positive influence and significant on the
application of social accounting in the company. In addition, there is not difference
perceptions between male and female accountant educators about the application of
social accounting in the company.
Keywords: Perception of Accountant Educators, Social Accounting, Social
Accountability Accounting, Social Accounting Implementation.