Modal Intelektual dan Pengungkapan Tanggung Jawab Sosial
Abstract
Empirical testing of the correlation of intellectual capital and disclosure of social responsibility with, structural capital, customer capital, human capital is the purpose of this study. Companies that are included in the LQ45 list of the Indonesia Stock Exchange for the 2015-2017 period are used as samples in this study, and the purpose sampling method is used to collect samples. Multiple regression analysis technique is used through SPSS to analyze a data. Based on the previous study, it is concluded that human capital positively affects the disclosure of social responsibility, at the same time, neither structure_capital nor customer capital has any impact on the disclosure of social responsibility. The results of this study are in line with resource-based theory, legitimacy theory, and resource dependency theory. These theories believe that every company has different and unique resources, which can add a sustainable competitive advantage to the survival of the company, but companies as organizations rely on Strengths to provide resources and use them in their operations.
Keywords: Intellectual Capital; Disclosure of Social Responsibility.
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References
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Sina, P. G. (2014). Motivasi Sebagai Penentu Perencanaan Keuangan (Suatu Studi Pustaka). Jurnal Ilmiah Akuntansi Dan Bisnis, 9(1), 42–48.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: CV Alfabeta.
Suyono, N. A. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Sebagai Akuntan Publik (Studi Empiris Pada Mahasiswa Akuntansi Unsiq). Jurnal PPKM II, 69–83.
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Wheeler, K. G. (1983). Perceptions of labor market variables by college students in business, education, and psychology. Journal of Vocational Behavior, 22(1), 1–11. https://doi.org/10.1016/0001-8791(83)90002-7
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Alex, N. (2000). Manajemen Personalia: Manajemen Sumber Daya Manusia. Jakarta: Ghalia Indonesia.
Aziz, D. A., Ibrahim, M. A., Sidik, M. J., & Tajuddin, M. (2017). Accounting Students’ Perception and Their Intention To Become Professionally Qualified Accountants. SHS Web of Conferences, 8, 1–17. https://doi.org/10.1051/
Bailey, T. H., & Phillips, L. J. (2016). The influence of motivation and adaptation on students’ subjective well-being, meaning in life and academic performance. Higher Education Research and Development, 35(2), 201–216. https://doi.org/10.1080/07294360.2015.1087474
Caza, A., Brower, H. H., & Wayne, J. H. (2015). Effects of a holistic, experiential curriculum on business students’ satisfaction and career confidence. International Journal of Management Education, 13(1), 75–83. https://doi.org/10.1016/j.ijme.2015.01.006
Chatman, J. A. (1989). Improving Interactional Organizational Research: A Model of Person-Organization Fit. The Academy of Management Review, 14(3), 333. https://doi.org/10.2307/258171
Dalcı, İ., & Hasan, Ö. (2018). Cultural Values and Students’ Intentions of Choosing Accounting Career. Journal of Financial Reporting and Accounting, 10(1), 73–94. Retrieved from http://dx.doi.org/10.1108/19852511211237453
Dewayani, M. A., Chasanah, C., & Anam, M. S. (2017). Faktor-Faktor yang Memengaruhi Mahasiswa Akuntansi dalam Pemilihan Karir sebagai Akuntan Publik. Jurnal Analisis Bisnis Ekonomi, 15(2), 176–183. https://doi.org/10.31603/bisnisekonomi.v15i2.1846
Dwisantoso, A. (2017). Analisi faktor-faktor yang mempengaruhi minat mahasiswa kauntansi berkarir menjadi akuntan publik.
Farag, M. S., & Elias, R. Z. (2016). The relationship between accounting students’ personality, professional skepticism and anticipatory socialization. Accounting Education, 25(2), 124–138. https://doi.org/10.1080/09639284.2015.1118639
Hastuti, D., & Kartika, A. (2017). Faktor - Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Uuntuk Berkarier Sebagai Akuntan Publik (Studi pada Mahasiswa Universitas Stikubank Semarang). Dinamika Akuntansi, Keuangan Dan Perbankan, 6(2), 127–139.
Hatane, S. E., Setiono, F. J., Setiawan, F. F., Semuel, H., & Mangoting, Y. (2020). Learning environment, students’ attitude and intention to enhance current knowledge in the context of choosing accounting career. Journal of Applied Research in Higher Education, (2011). https://doi.org/10.1108/JARHE-06-2019-0156
Irma, I., & Hartati, N. (2019). The Effect of Motivation on the Interest of Accounting Students to Follow Accounting Professional Education. GATR Accounting and Finance Review, 4(3), 79–86. https://doi.org/10.35609/afr.2019.4.3(3)
Irnasiwi, N. A. (2015). Faktor – Faktor Yang Berpengaruh Terhadap Minat Mahasiswa Akuntansi Untuk Berkarier Menjadi Akuntan Publik (Studi Empiris pada Mahasiswa Akuntansi Universitas Muhammadiyah Yogyakarta). UMY Repository, 53(9), 1689–1699. https://doi.org/10.1017/CBO9781107415324.004
Juliansah, A., & Suryaputri, R. V. (2016). Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Sebagai Profesi Akuntan Publik Bagi Mahasiswa Akuntansi. Jurnal Akuntasi Trisakti (e-Journal), 3(2), 113–134.
Kirstein, M., Coetzee, S., & Schmulian, A. (2019). Differences in accounting students’ perceptions of their development of professional skills: A South African case. Higher Education, Skills and Work-Based Learning, 9(1), 41–59. https://doi.org/10.1108/HESWBL-04-2018-0051
Kudadiri, M. S., & Hek, T. K. (2018). Faktor-Faktor Yang Mempengaruhi Keputusan Mahasiswa S-1 Kasus Mahasiswa S-1 Akuntansi IBBI ) Abstrak / Abstract. Jurnal Bina Akuntansi IBBI Volume 29 No.1 Juni 2018., 29(1), 79–89.
Lukman, H., & Winata, S. (2017). Pemilihan Karir Sebagai Akuntan Publik Bagi Mahasiswa Perguruan Tinggi Swasta Dengan Pendekatan Theory of Planned Behaviour. Jurnal Akuntansi, 21(2), 208. https://doi.org/10.24912/ja.v21i2.195
Mazli. (2006). Persepsi Mahasiswa Akuntansi Mengenai Faktor-Faktor yang Mempengaruhi Pemilihan Karir. Penelitian Medan.
Muhamad, H., Salleh, M. M., & Nordin, M. (2016). Factors influencing career choice of accounting students in University Putra Malaysia: qualitative pilot study. Journal of Advanced Research in Business and Management Studies, 5(1), 25–34.
Ng, Y.-H., Lai, S.-P., Su, Z.-P., Yap, J.-Y., Teoh, H.-Q., & Lee, H. (2017). Factors influencing accounting students’ career paths. Journal of Management Development, 36(3), 319–329. https://doi.org/10.1108/JMD-11-2015-0169
Owusu, G. M. Y., Obeng, V. A., Ofori, C. G., Ossei Kwakye, T., & Bekoe, R. A. (2018). What explains student’s intentions to pursue a certified professional accountancy qualification? Meditari Accountancy Research, 26(2), 284–304. https://doi.org/10.1108/MEDAR-06-2016-0065
Paramita, P. V. Y. S., & Sari, M. M. R. (2019). Pengaruh Persepsi Mengenai Profesi Akuntan Publik, Motivasi, dan Kecerdasan Adversity Terhadap Minat Menjadi Akuntan Publik. E-Jurnal Akuntansi, 26, 146. https://doi.org/10.24843/eja.2019.v26.i01.p06
Rahayu, P. N., & Putra, N. W. A. (2019). Pengaruh Motivasi, Penghargaan Finansial, Pelatihan Profesional, Pertimbangan Pasar Kerja, Lingkungan Pada Karir Akuntan Publik. E-Jurnal Akuntansi, 28(2), 1200. https://doi.org/10.24843/eja.2019.v28.i02.p16
Robbins, S. P., & Judge, T. A. (2017). Organizational Behavior, Global Edition. 747.
Saputra, I. H. (2011). Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Mahasiswa Akuntansi Untuk Menjadi Akuntan Publik Di Perguruan Tinggi Swasta Wilayah Semarang. Universitas Dian Nuswantoro, (2003), 1–18.
Schoenfeld, J., Segal, G., & Borgia, D. (2017). Social cognitive career theory and the goal of becoming a certified public accountant. Accounting Education, 26(2), 109–126. https://doi.org/10.1080/09639284.2016.1274909
Sina, P. G. (2014). Motivasi Sebagai Penentu Perencanaan Keuangan (Suatu Studi Pustaka). Jurnal Ilmiah Akuntansi Dan Bisnis, 9(1), 42–48.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: CV Alfabeta.
Suyono, N. A. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Pemilihan Karir Sebagai Akuntan Publik (Studi Empiris Pada Mahasiswa Akuntansi Unsiq). Jurnal PPKM II, 69–83.
Ulfah, R., Amril Jaharadak, A., & Khatibi, A. A. (2019). Motivational factors influencing MSU accounting students to become a certified public accountant (CPA). Management Science Letters, 9(10), 1675–1684. https://doi.org/10.5267/j.msl.2019.5.020
Wen, L., Yang, H. Chris, Bu, D., Diers, L., & Wang, H. (2018). Public accounting vs private accounting, career choice of accounting students in China. Journal of Accounting in Emerging Economies, 8(1), 124–140. https://doi.org/10.1108/JAEE-09-2016-0080
Wheeler, K. G. (1983). Perceptions of labor market variables by college students in business, education, and psychology. Journal of Vocational Behavior, 22(1), 1–11. https://doi.org/10.1016/0001-8791(83)90002-7
Published
2021-08-26
How to Cite
DEWI, Ni Putu Krisna; RATNADI, Ni Made Dwi.
Modal Intelektual dan Pengungkapan Tanggung Jawab Sosial.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 8, p. 1960-1972, aug. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55970>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i08.p07.
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