PENGARUH BUDAYA DAN SOSIAL POLITIK TERHADAP TAMPILAN SITUS LAPORAN PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN: Studi Perbandingan Perusahaan Migas Indonesia dan Perusahaan Migas Amerika Serikat.

Hartanti, Dwi PENGARUH BUDAYA DAN SOSIAL POLITIK TERHADAP TAMPILAN SITUS LAPORAN PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN: Studi Perbandingan Perusahaan Migas Indonesia dan Perusahaan Migas Amerika Serikat. PENGARUH BUDAYA DAN SOSIAL POLITIK TERHADAP TAMPILAN SITUS LAPORAN PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN: Studi Perbandingan Perusahaan Migas Indonesia dan Perusahaan Migas Amerika Serikat..

Text (Simposium Nasional Akuntansi) SNA8007.pdf Download (2MB)

Abstract

This research is intended to compare the corporate social responsibility sites from Indonesian mining company and American mining company based on the differences of the culture and social politic aspect. We used ten samples companies each from both Indonesia and United Sates. We analyzed those samples using Nielsen’s criteria to measure the effectiveness and efficiency of the situs perusahaan. We found that American companies’ situs perusahaan is higher in usability level. American companies also have higher level of CSR awareness and conduct more varied community involvement than Indonesian companies. We also found that based on the differences in three sector partnership result on the differences of the appearance and the choice of theme of these companies’ situs perusahaan. The American NGO and its society is more aware and responsive to the issue of CSR comparing to Indonesian NGO and society. The American mining organization profession is also has more proactive action for the benefit of the industry. It makes American government is less participative comparing to the Indonesian government

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