Meanwhile, Kotler and Lee (2005) argue the shift of corporate view on CSR. Almost similarly, Smith and Alcorn (1991) mention that consumers wish to switch to another brand and even are willing to pay more expensive products of companies performance CSR activities (for typical goods). Barone, Miyazaki, and Taylor (2000) inform that CSR activities will affect consumers preferences for trademarks. Ellen, Mohr, and Webb (2000) Lee, Park, Moon, Yang, and Kim (2008) suggest that CSR can affect consumers attitude toward the firm s product. Keywords: corporate social responsibility, mass media, content analysis, method triangulation INTRODUCTION As a concept, Corporate Social Responsibility (CSR) is newly studied, discussed, and implemented as a corporate strategy in domestic and international corpora- tions (Sampurna 2007). The result shows that: (1) before it legislated, the daily newspaper is wait and see about this policy, but in latent content, the daily newspaper tends to agree with a proposal of corporate social responsibility as a mandatory (2) there were 51 company names put in the title and body of news (3) mass media also put news release of CSR activity implemented by companies.
News of corporate social responsibility issued on daily newspaper from January 2005 to December 2007 was analyzed using concurrent triangulation methods (quantitative and qualitative content analysis). The study used secondary data from the daily newspaper along a period of 36 months. The objective of this study was to describe the content of message of mass media about the issue of CSR, the case of enactment of the Law of 40/2007. 1, April 2011 Hal JURNAL AKUNTANSI & MANAJEMEN Tahun 1990 CORPORATE SOCIAL RESPONSIBILITY IN INDONESIA S NATIONAL PRESS CONTEXT: A PRELIMINARY STUDY Kresno Agus Hendarto Balai Penelitian Kehutanan Mataram, Provinsi Nusa Tenggara Barat ABSTRACT Although it was legislated in law 40/2007, the debates on corporate social responsibility (CSR), as a mandatory or a voluntary, have still happened. Kami memberikan kemudahan bagi para pembaca dalam mengarsip karya ilmiah dalam bentuk electronic file artikel-artikel yang dimuat pada JAM dengan cara mengakses artikel-artikel tersebut di website STIE YKPN Yogyakarta (Ĥ ISSN: CORPORATE SOCIAL RESPONSIBILITY IN INDONESIA S NATIONAL. Berlangganan minimal 1 tahun (volume) atau untuk 3 kali terbitan. Harga langganan JAM Rp7.500,- ditambah biaya kirim Rp12.500,- per eksemplar. JAM diterbitkan setahun tiga kali, yaitu pada bulan April, Agustus, dan Desember. Penulis akan menerima lima eksemplar cetak lepas (off print) setelah terbit. Daftar nama MITRA BESTARI akan dicantumkan pada nomor paling akhir dari setiap volume.
Setiap naskah yang dikirimkan ke JAM akan ditelaah oleh MITRA BESTARI yang bidangnya sesuai. Penerbitan JAM dimaksudkan sebagai media penuangan karya ilmiah baik berupa kajian ilmiah maupun hasil penelitian di bidang akuntansi dan manajemen. Rekening Jurnal Akuntansi & Manajemen (JAM) terbit sejak tahun JAM merupakan jurnal ilmiah yang diterbitkan oleh Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Yayasan Keluarga Pahlawan Negara (STIE YKPN) Yogyakarta. (0274) Bank Mandiri atas nama STIE YKPN Yogyakarta No. (0274) EDITORIAL ADDRESS Pusat Penelitian dan Pengabdian Masyarakat STIE YKPN Yogyakarta Jalan Seturan Yogyakarta Telpon (0274), ext Fax. Nomor: 64a/DIKTI/Kep/2010 EDITOR IN CHIEF Djoko Susanto STIE YKPN Yogyakarta EDITORIAL BOARD MEMBERS Baldric Siregar STIE YKPN Yogyakarta Dody Hapsoro STIE YKPN Yogyakarta Eko Widodo Lo STIE YKPN Yogyakarta Harsono Universitas Gadjah Mada Soeratno Universitas Gadjah Mada Wisnu Prajogo STIE YKPN Yogyakarta MANAGING EDITORS Sinta Sudarini dan Enny Pudjiastuti STIE YKPN Yogyakarta EDITORIAL SECRETARY Rudy Badrudin STIE YKPN Yogyakarta PUBLISHER Pusat Penelitian dan Pengabdian Masyarakat STIE YKPN Yogyakarta Jalan Seturan Yogyakarta Telpon (0274), ext Fax. 1, April 2011 JURNAL AKUNTANSI & MANAJEMEN Tahun 1990 JURNAL AKUNTANSI & MANAJEMEN (JAM) TERAKREDITASI SK.
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