Nama

: Yogi priambodo

NIM : F0313101
Mata kuliah : Seminar Akuntansi
Tugas : Membuat Soal UK 1

TRUE/FALSE
1. The CSP model by Wood (1991), which placed CSR into a

comprehensive framework, emphasizing principles guiding

responsibility behavior, processes of responsiveness and outcomes of
performance.
ANS : T
Ref : Dima Jamali, 2008. A Stakeholder Approach to Corporate Social
Responsibility: A Fresh Perspective into Theory and Practice
2. In 1979, Carroll differentiated between four types of CSR: economic,

legal, political, and environtment.

ANS : F
Ref : Dima Jamali, 2008. A Stakeholder Approach to Corporate Social
Responsibility: A Fresh Perspective into Theory and Practice
3. CSR activities should contribute to the profit of an organization by

reducing energy costs, economizing on material inputs and seizing

strategic business opportunities. This is the CSR concept by Porter and
Kramer, 2006.
ANS : T
Ref : Andre H.J. Nijhof dan Ronald J.M. Jeurissen, 2012. The Glass
Ceiling of Corporate Social Responsibility Consequences of a Business
Case Approach Towards CSR
4. The voluntary information helps investors to evaluate their heritage

and decide when to buy, keep or sell the securities of the company in
question
ANS : T
Ref : Raida Chokroun, 2012. Confrontation between Supply and
Demand for Voluntary Information in the Annual Reports in an
Emerging Country: The Tunisian Case
5. CSR defines society in its widest sense and on many levels, to include

all stakeholders and constituent group that maintain an ongoing

interest in anorganizations operations. It is understanding of society in
CSR by Fernando A.C

ANS : F
Ref : George Kuriyan, 2012. Social Responsibility of Business, Business
Ethics and Corporate Governance Need for A United Approach
MULTIPLE CHOICE
6. What is the triple bottom line that impact from sustainability and
integrated reporting
a. Profit, people, and planet
b. Profit, people, and place
c. People, planet, and place
d. Plant, planet, and people
ANS : A
Ref : Marianne L. James, 2014. The Benefits of Sustainability and
Integrated Reporting: An Investigation of Accounting Majors Perception
7. Which one is the perspective to measured in balanced scorecard?
a. Environment
b. Customer
c. External business process
d. Management

ANS : B
Ref : Charles J. Pineno, 2013. Sustainability Reporting by Organization:
An Integrated Approach or A Separate Category Within The Balanced
Scorecard Based on Key Drivers Through A Mapping Strategy
8. The concept of the Balanced Scorecard (BSC) explain that financial

results alone cannot capture value creating activities. In other words,

financial measures are lagging indicators and, as such, are not
effective in identifying the drivers or activities that affect financial
results. This concept is developed by
a. Gilbert and Alon
b. Chang and Chow
c. Robert S. Kaplan and David P. Norton
d. Armitage and Scholey
ANS : C
Ref : Charles J. Pineno, 2013. Sustainability Reporting by Organization:
An Integrated Approach or A Separate Category Within The Balanced
Scorecard Based on Key Drivers Through A Mapping Strategy