Practice of Disclosure Accounting Social Responsibility

Dimita Purba, Duma Megaria Elisabeth, Syafruddin Ginting, Iskandar Muda

2018

Abstract

PT. Toba Pulp Lestari is a paper production company founded in 1983 in Porsea sub-district. PT. Toba Pulp, one of the companies that applies Corporate Social Responsibility, is a company's commitment to build a better quality of life together with related parties, especially the surrounding communities and the social environment in which the company is located in an integrated manner with its business activities in a sustainable manner. The purpose of this study was to determine the application of Corporate Social Responsibility (CSR) and the impact on the profitability of PT. Toba Pulp Lestari, Tbk. The method of data collection used is documentation and literature study. The research method used in the study was descriptive. The results of the study show that PT. Toba Pulp Lestari, Tbk, which every year pays for CD (Community Development) / CSR funds by 1% of net sales. To implement CSR means the company issues a number of costs. Final costs will be burdensome which reduce perceptions as high as profitability of companies will decrease. Still, by implementing CSR, the corporate image will increase both the loyalty of consumers to the highest level. This results in a level of profitability that will affect the indirect results.

Paper Citation

in Harvard Style

Purba D., Elisabeth D., Ginting S. and Muda I. (2018). Practice of Disclosure Accounting Social Responsibility.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 1185-1189. DOI: 10.5220/0009508911851189

in Bibtex Style

@conference{unicees18,
author={Dimita Purba and Duma Megaria Elisabeth and Syafruddin Ginting and Iskandar Muda},
title={Practice of Disclosure Accounting Social Responsibility},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={1185-1189},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009508911851189},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - Practice of Disclosure Accounting Social Responsibility
SN - 978-989-758-432-9
AU - Purba D.
AU - Elisabeth D.
AU - Ginting S.
AU - Muda I.
PY - 2018
SP - 1185
EP - 1189
DO - 10.5220/0009508911851189