Strategi Pemitigasian Bias Pengukuran Umum dalam Evaluasi Balanced Scorecard dengan Balikan Eksplanatori

This study aims to prove the existence of a common measure bias in the evaluation of Balanced Scorecard and test strategies explanatory feedback as mitigation common measure bias. Efforts mitigation impact of the proposed common measure bias in this study is to provide knowledge to the method of explanatory feedback. This research uses experimental design factorial 2x2x2 between-within subjects with 56 participants S1 Accounting students are already taking courses in management accounting. The first hypothesis testing in this research using the independent t-test, comparing the performance measurement group before getting explanatory feedback. The second hypothesis testing using a paired t-test to see performance measurement division before and after getting explanatory feedback. Results of laboratory experiments show that there is a common measure bias in the manager before receiving explanatory feedback. Explanatory feedback method is supported as a strategy mitigation common measure bias in the evaluation of BSC

Corporate Social Responsibility Dan Profitabilitas

This study was conducted with the aim to examine the relationbetween corporate social responsibility with corporate profitability. Corporate social responsibility would be measured by the method of opportunity cost approach by using three other variables, which was: employee relations cost,community services cost and environmental awareness cost. While the profitability of the company was measured using return on assets ratio. This study used a mining company listed on Indonesia Stock Exchange in 2010-2013 as a research sample. The final sample in this study was 26 companies. Thisstudy would be tested by using descriptive statistical analysis and correlation analysis. The result of the study indicated that corporate social responsibility variables (employee relations cost, community services cost and environmentalawareness cost) related to profitability in mining companies