KETERKAITAN MARKETING CSR, AKUNTANSI CSR DAN AUDIT CSR DENGAN CORPORATE SOCIAL RESPONSIBILITY
Abstract
Penelitian ini bertujuan untuk mengetahui keterkaitan Marketing CSR, Akuntansi CSR dan Audit CSR dengan Corporate Social Responsibility. Untuk melihat manfaat dari marketing CSR, pencatatan biaya akuntansi CSR dan pencatatan audit CSR. Sampel dalam penelitian ini adalah perusahaan industry consumer goods yang terdaftar di Bursa Efek Indonesia dari tahun 2020-2022. Data penelitian ini berupa data sekunder yang diperoleh dari Laporan Keberlanjutan dan Laporan Tahunan. Jumlah perusahaan industry consumer goods yang dijadikan sampel sebanyak 30 perusahaan selama 3 tahun sehingga total seluruhnya 90 perusahaan. Software yang digunakan untuk mengolah data adalah SPSS versi 23 dan Microsoft Excel. Metode penelitian yang digunakan untuk pengumpulan data adalah purposive sampling. Selanjutnya dilakukan teknik analisis data statistic deskriptif, distribusi frekuensi dan analisis konten. Hasil penelitian ini menunjukan bahwa marketing CSR bermanfaat untuk meningkatkan citra merek dan profitabilitas perusahaan, akuntansi CSR bermanfaat untuk melihat biaya yang dikeluarkan untuk kegiatan CSR dan audit CSR bermanfaat untuk melihat kinerja auditor internal.
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Undang-Undang Republik Indonesia Nomor 40 Tahun 2007 Tentang Perseroan Terbatas
