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    Nama : Adhi Pramudita

    Nim : F1314001

    ARTKEL 8

    1. In the research Instrument and validity, the second section adressed the scope and levelsustainability reporting focusing on ...a. Employees and comunity

     b. Corporate governancec. Environtment and safetyd. All of the answer is true

    ANSE!" #

    $. hat is study participant as%ed about&a. Age

     b. 'arentsc. (ender  

    d. School name

    ANSE!" C

    ). ho is 'eter *a%%er&

    a. Auditor  

     b. 'resident of orld *an% 

    c. Sta%eholder  

    d. 'resident of the orld *usiness Council for Sustainable #evelopment

    ANSE! " #

    +. Sustainability and especially integrated reporting can be very useful to eternal sta%eholders

    such as investors and customers, but it can also be etremely beneficial to internal users by...

    a. enhancing the company-s ability to effectively and efficiently achieve epected mar%et

    share b. enhancing the company-s ability to effectively and efficiently achieve shortterm goals.c. enhancing the company-s ability to effectively and efficiently achieve preferred net

    income.d. enhancing the company’s ability to effectively and efficiently achieve long-run goals.

    ANSE! " #

    /. hich research method is used in the article 0he *enefit 2f Sustainability And Integrated

    !eporting" An Investigation 2f Accounting 3a4or- 'erceptions5&a. 6iterature !eview

     b. Interviewc. 2bserved. Questionnaire

    ANSE! " #

    A!I7E6 8

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    1. *elow are eamples of the myriad CS! performance motivators that are top of mind for

    eecutives, ecept ...

    a. or%ing with sta%eholders

     b. Cultivating green consumers

    c. *an%ing of the bottom lined. 3a%e a good relation with employee

    ANSE!" #

    $. 9:ow can we sustain our ability to change and improve&9 is one of the answer of *SCmeassure. hat is that&a. 6earning and growth

     b. ;inancialc. Internal busines processesd. Customer 

    ANSE!" A

    ). 'rinceton by the 'rinceton Sustainability Committee. he report

    ob4ectives included, ecepts...

    a. o report on progress toward sustainability goals b. o illustrate the comprehensive nature of the 'rinceton

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    d. he simplicity of the scorecard ma%es it easier for academic units to show how

    financial peformance are lin%ed to the metrics of ecellence.

    ANSE! " #

    A!I7E6 1=1. hat is eber ?$==B@ points about positive relations can be created&

    a. CS! related board of director  b. Cost earningc. Negatif effects on company image and reputationd. !evenue increases from higher sales and mar%et share

    ANSE!" #

    $. hat situation manager should deal in order to shatter glass ceiling&a. (ood situation

     b. 'aradoical situation

    c. Calm situationd. ;ull of problem situation

    ANSE!" *

    ). hat is the purpose of 4ournal 1=&a. his paper aims to clarify that corporate social responsibility ?CS!@ has come a long way

     by the prevailing business case approach, but increasingly hits a glass ceiling. he glass

    ceiling metaphor refers to the inherent limitations created by a business case approach

    towards CS!  b. ;or all three countries, the I;!S profit was greater than that reported under previous

    national (AA'c. his paper discusses corporate governance and its necessary change with regard to trends

    in society, especially in view of the concept of sustainabilityd. All the answers is true

    ANSE! "A

    +. In theory there are different lines to show the business case behind CS! initiatives. ;or 

    eample eber ?$==B@ points at five %ey areas where these positive relations can becreated,

    ecept"a. 'ositive effects on company image and reputation

     b. 'ositive effects on employee motivation, retention and recruitmentc. !evenue decreases from lower sales and mar%et shared. CS!related ris% reduction or management

    ANSE! " #

    /. Andre :.D. Ni4hof-s research is about"

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    a. Sustainability and its Integration into Corporate (overnance, ;ocusing on Corporate

    'erformance 3anagement and !eporting b. benefits of sustainability andintegrated reporting" an investigation ofaccounting ma4ors

     perceptionsc. he glass ceiling of corporatesocial responsibility, ConseFuences of a business case

    approachtowards CS! d. Sustainability reporting by organiations" an integrated approach or a separate category

    within the balanced scorecard based on %ey drivers through a mapping strategy

    ANSE! " C

    A!I7E6 111. 'ublic accountability is the hallmar% of ....

    a. 6iberalism governance b. Authoritarian governance

    c. Autocrat governanced. #emocratic governance

    ANSE!" #

    $. :ow many clasification of public accountability&a. /

     b. +c. )d. $

    ANSE!" *

    ). Accountability can be classify as follows, ecept&a. 2rganisational Accountability

     b. 'oliticaG Accountabilityc. 6egal Accountabilityd.

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    /. he second stage of accountability is enforceability. It refers to&a. the eternal auditor can sanction the offending party or remedy the contravening behaviour 

     b. the accounting standard board can ma%e company complies with their standardc. the law enforcement can sanction the offending party or remedy the contravening

     behaviour 

    d. the public or the institution responsible for accountability can sanction the offending partyor remedy the contravening behaviour 

    ANSE! " #

    Nama : Annisa Nala P

    Nim : F!"#!

    $elas : % A&untansi '(ransfer) A

    1. 'rofit, people and planet referred to&a. riple 6ine alue.

     b. riple '.c. riple Ace.d. riple *ottom 6ine.ANS" #

    $. In 18B>, the orld Commission on Environment and #evelopment, formally definedsustainability development as a...a. development that meets the needs of the present without compromising the ability of 

    future generations to meet their own needs b. development that meets the needs of the future without compromising the ability of 

     present generations to meet their own needsc. an additional dimension for balance score card

    d. the need to preserve natural resources for future generationsANS" A

    ). hich sample used in the article 0he *enefit 2f Sustainability And Integrated !eporting"An Investigation 2f Accounting 3a4or- 'erceptions5&

    a. Analist b. (eneral 3anager c. Investor d. StudentsANS" #

    +. he (!I guidelines continue to evolveG the fourth generation of the guidelines was recentlycompleted in...a. $=1$

     b. $=1)c. $=11d. $=1+ANS" *

    /. he ma4ority of companies that currently issue sustainability reports follow the guidelines provided by...a. the International Integrated !eporting Council ?II!C@

     b. the International Accounting Standard *oard ?IAS*@

    c. the ;inancial Accounting Standard *oard ?;AS*@d. the (lobal !eporting Initiative ?(!I@

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    ANS" #

    J. A Statement on 3anagement Accounting ?S3A@ he evolution of accountabilitysustainability reporting for accountants, issued by..a. II!C

     b. SECc. (lobal !eporting Initiative ?(!I@d. I3AANS" #

    >. 7aplan and Norton ?188$@ suggested that organiations, while using financial measures,should develop a comprehensive set of additional measures to use as leading indicators or 

     predictors of financial performance. hey suggested that measures should be developed thataddress four perspectives, namely, ecept&a. financial perspective.

     b. Internal business processes perspective.c. 6earning and growth perspective.

    d. arts perspective.ANS" #

    B. he following four components are typical for a *alanced Scorecard, ecept ...a. he financial perspective

     b. Internal *usiness 'erspectivec. Innovation and 6earning 'erspectived. 3anager 'respectiveANS" #

    8. 2-Neil and *ensimon ?1888@ indicated the following favorable results from the 0academic5scorecard implementation, except...

    a. Easier approach for the university to accomplish its strategic goals. b. A systematic and consistent way for the provost-s office to evaluate performance reports

    from various schools and departments.c. he scorecard established common measures across academic units that have shared

    characteristics.d. he simplicity of the scorecard ma%es it easier for academic units to show how financial

     peformance are lin%ed to the metrics of ecellence.ANS" #

    1=. Sustainability reporting by organiations " an itegrated approach or a separate category withinthe balanced scorecard based on %ey drivers through a mapping strategy was written by "a. 'ino%io, charles D

     b. 'epito, charles Dc. 'ep, charles Dd. 'ineno, charles DANS" #

    11. he findings of he glass ceiling of corporatesocial responsibilityConseFuences of a businesscase approachtowards CS! paper, are illustrated with a case from&a. the Dapan National !esearch 'rogram on CS! 

     b. the Indonesian National !esearch 'rogram on CS! c. the Australian National !esearch 'rogram on CS! d. the #utch National !esearch 'rogram on CS! ANS" #

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    1$. In theory there are different lines to show the business case behind CS! initiatives.;or eample eber ?$==B@ points at five %ey areas where these positive relations can becreated,ecept ...a. 'ositive effects on company image and reputation

     b. 'ositive effects on employee motivation, retention and recruitmentc. CS!related ris% reduction or managementd. !evenue decreases from lower sales and mar%et shareANS" #

    1). indsor ?$==J@ identified the three approaches to CS!, which is...a. *ased on ethical responsibility theory she identifies first approach based on goodwill.

    Second, economic theory advocates an approach to CS! based on mar%et wealth creation and perhaps customary business ethics. hird, she identifies a corporate citienship approachdrawing on agency theory.

     b. *ased on ethical responsibility theory she identifies first approach based on strong corporateselfrestraint and altruistic duties. Second, economic theory advocates an approach to CS! 

     based on mar%et wealth creation and perhaps customary business ethics. hird, she identifies

    a corporate citienship approach drawing on political theory and stressing the responsibilitiesof companies as citiens of the world.c. *ased on signalingtheory she identifies first approach based on value for money. Second,

    economic theory advocates an approach to CS! based on mar%et wealth creation and perhapscustomary business ethics. hird, she identifies a corporate citienship approach drawing onagency theory.

    d. *ased on ethical responsibility theory she identifies first approach based on strong corporateselfrestraint and altruistic duties. Second, legitimacy theory as an approach to CS! based onmar%et wealth creation and perhaps customary business ethics. hird, she identifies acorporate citienship approach drawing on political theory and stressing the responsibilities of companies as citiens of the world.

    ANS" *

    1+. he glass ceilingmetaphor refers to the inherent limitations created by ...a. Social case approach towards CS! 

     b. Environment case approach towards CS!c. 'olitics case approach towards CS! d. *usiness case approach towards CS!

    ANS"#

    1/. Sample inthe article 0Sustainability !eporting by 2rganiations " An Integrated Approach or Separated Category within the *alance Scorecard *ased on 7ey #rivers hrough a 3appingStrategy5 is, ecept ...a. 'rinceton

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    ANS" A

    1>. he concept of accountability involves two stages"a. ability and disability

     b. open and closec. hide and see% d. answerability and enforceabilityANS" #

    1B. :ow many sample used in the article 0Evaluation of ;inancial Accountability in he 'ublicSector" A Necessary Concept for (ood (overnance5&

    a. +=

    b. )=

    c. $=

    d. 1=ANS" #

    18. Sylvester feyi a%inbuli-s research find that, EKCE'"a. B=H of the organiation studied did not prepare and publish budget performance

    evaluation report hence the determination of variance and factors inhibiting performance becomes difficult

     b. incidence of fraud which was appropriately dealt with was reported in about +/H of theorganiation studied

    c. >/H of the organiations account has not submitted their accounts to public accountscommittee for eamination

    d. serve as a vital lin% between the auditor general and the national assemblyANS" #

    $=. hich country is used as a case study in the article 0Evaluation of ;inancial Accountability inhe 'ublic Sector" A Necessary Concept for (ood (overnance5&a. 6ebanon

     b. Syriac. (ermanyd. NigeriaANS" #

    ------- JURNAL 8 ------------

    1. Sustainability reporting is necessary and expected by?a. Managerb. Auditorc. Creditord. Stakeholder

     Answer: D

    2. Sample inthe article “Sustainability Reporting by rgani!ations " An #ntegrated Approach orSeparated Category $ithin the %alance Scorecard %ased on &ey 'ri(ers )hrough a MappingStrategy* is+ except ...

    a. ,rinceton -ni(ercity

    b. -ni(ersity Marylandc. -ni(ersity /orth Carolin

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    d. /ational -ni(ercity

     Answer: B

    0. Sustainability and especially integrated reporting can be (ery useul to external stakeholderssuch as in(estors and customers+ but it can also be extremely beneicial to internal users by...

    a. enhancing the companys ability to eecti(ely and eiciently achie(e expected marketshare

    b. enhancing the companys ability to eecti(ely and eiciently achie(e shortterm goals.c. enhancing the companys ability to eecti(ely and eiciently achie(e preerred net

    income.d. enhancing the companys ability to eecti(ely and eiciently achie(e longrun goals.

     Answer: D

    3. #ntegrated reporting $ill help in(estor and other external stakeholder to?a. Reduce longrun reporting costb. %uild (alue in eicient+ eecti(e and sustainable mannerc. ,ro(ided reliable inormationd. -nderstand the interrelationship bet$een a companys inancial perormance and its

    impact on the en(ironment and people

     Answer: D

    4. A trend to$ard integrating sustainability reporting $ith inancial results is emerging and issupported by"

    a. 5lobal Reporting #nitiati(e 65R#7b. CS

    c. S8Cd. #nternational #ntegrated Reporting Councils 6##RC7

     Answer: D

    ------- JURNAL 9 ------------

    9. %SC applications ocus on?a. Audit Reportb. :or proit organi!ationsc. Sustainability report

    d. 5o(ernment rules

     Answer: B

    ;.

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    a. @ack o mandatoryb. @ack o standari!ationc. @ack o Consistencyd. @ack o a(oidance o duplication o eort

     Answer: D

    . A Statement on Management Accounting 6SMA7 )he e(olution o accountabilitysustainabilityreporting or accountants+ issued by"

    a. ##RCb. #MAc. S8Cd. 5lobal Reporting #nitiati(e 65R#7

     Answer: B

    1>. )he disad(antages o a separate sustainability dimension in balance scorecard is+ except...a. @ack o possible integration o metricsb. @ack o a(oidance o duplication o eortc. @ack o conlict o(er boundariesd. ,ossible $eighting o the sustainability metrics $ith the o(erall metrics o the

    organi!ation

     Answer: C 

    ------- JURNAL 10 ------------

    11. CSR is not about doing business as usual. #t is about?a. :inancial Responsibilityb. Sustainability reportingc. 'oing business responsibly in a dynamic marketd. Accounting %usiness

    Ans$er" C12. :or regulators or business partners it is diicult to?

    a. -nderstand the rulesb. Companyc. 5o(ernment la$d. 8(aluate $hether a company is engaged in CSR based on a business case approach

    or on another approach.

    Ans$er" '

    10. )heir argument is that to embed CSR in an organi!ation it is necessary to combine?

    a. )ransaction and 'isclosureb. 5o(ernment $ith #AS%

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    c. -se a social (alues led or a ste$ardship approach the CSR policyd. :inancial reporting and Auditor

    Ans$er" C

    13. )he main issue is not that people $ant to be re$arded or ethical beha(iour+

    but?a. Auditor udgementb. Standari!ation o reportingc. )hey expect at least not to suer rom itd. #n(estigate the inancial

    Ans$er" C

    14. As a conseBuence+ or employees and managers a business case approach tends to?a. Make the Consumer Satisiedb. Make the 5ood ,roitabilityc. Make the 8icient reportingd. Make the debate about CSR seem irrele(ant

    Ans$er" C

    ------- JURNAL 11 ------------

    19. Accountability can be classiy as ollo$s+ except ...

    a. rganisational Accountabilityb. ,olitica Accountabilityc. @egal Accountabilityd. -nproesional Accountability

    Ans$er" '

    1;. )he concept o accountability in(ol(e t$o stages"a. Constraint and Consistencyb. Dalidity and Reliabilityc. Materiality and #ndependencyd. Ans$erability and enorceability

    Ans$er" '

    1=. )he second stage o accountability isenorceability. #t reers to...a. the la$ enorcement can sanction the oending party or remedy the contra(ening

    beha(iourb. the public or the institution responsible or accountability can sanction the oending

    party or remedy the contra(ening beha(iourc. the accounting standard board can make company complies $ith their standardd. the external auditor can sanction the oending party or remedy the contra(ening

    beha(iour

    Ans$er" %

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    1. Syl(ester eyi akinbulis research ind that+ 8EC8,)"a. =>F o the organi!ation studied did not prepare and publish budget perormance

    e(aluation report hence the determination o (ariance and actors inhibitingperormance becomes diicult

    b. ser(e as a (ital link bet$een the auditor general and the national assemblyc. incidence o raud $hich $as appropriately dealt $ith $as reported in about 34F o the

    organi!ation studiedd. ;4F o the organi!ations account has not submitted their accounts to public accounts

    committee or examination

    Ans$er" %

    2>. “)he general public is increasingly reBuiring public oicers to be accountable by demonstratingeecti(e us o public assets and unds in the deli(ery o ser(ices and pursuit o gobernmentobGecti(es* is statement rom?

    a. )urc+ 1;b. Coock+ 1=c. nocihe+ 2>>2d. ba!ee+ 2>>9

    Ans$er" '

     Nama " Arlini 'ermatasari 'utri

    7elas " S1 A%untansi ransfer $=1+L$=1/

     NI3 " ;1)1+=1>

    Question And Ans*er %eminar A&untansi

    %oal Arti&el

    (he +enefits ,f %ustainability And ntegrated eporting: An nvestigation ,f 

    Accounting /a0or’s Perceptions

    1. hy sustainability report become important for a company&A. Companies of all sies embrace sustainability in an effort to preserve resources for 

    future generations while continuing to create value for current generations.*. he role for disclosure suitable with the AngloSaon model, where there are large

    numbers of managementrun companies that rely on millions of public shareholder.C. Creditors as similar to investors, both are considered to be the main users of 

    corporate financial statements.

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    #. his environment the stoc% echange is characterised by a big number of listed

    companies and, hence, its act as a regulatory body.

    Answer" A

    $. hat-s the reason that ma%e sustainability report must be integrated with financial

    report&A. 3ost companies that formally report their sustainability issue stand alone report.*. Some report focus primarily on company-s environtmental impact, most

    sustainabiloty focus on social and corporate governance issues.C. Sta%eholder demand for sustainability related information, not regulatory

    reFuirements, appears to motivated trends#. Sustainability integrated reporting have benefit to internal users by enhancing the

    company-s ability to effectively and efficiently achieve longrun goals.

    Answer" #

    ). hy sustainability integrated report need the involvement of professional accounting&A. Accounting support will be necessary to assist companies in reporting useful

    comparable information about their comprehensive impact on people, the

    environment, as well as profit.*. Accounting ma4ors, many of whom have grown up in an environment that strongly

    values ecologically, ethically, and socially responsible corporate behavior, represent

    the future accounting professionals.C. Accounting ma4ors tend to support sustainability reporting of multiple performance

    indicators relating to environment and safety, employees and community, and

    corporate governance both in terms of current year and comparative information.#. highFuality sustainability reporting standards, mandatory reporting, and the

    adoption of an integrated reporting format will enhance annual reporting

    Answer" *

    %oal Arti&el 1

    %ustainability eporting +y ,rgani2ations: An ntegrated Approach ,r A %eparate

    3ategory 4ithin (he +alanced %corecard +ased ,n $ey 5rivers (hrough A /apping

    %trategy6

    1. hat-s the function of balance scorecard in the sustainability report&A. he sustainability concept is relatively new and gaining wider acceptance especially

    for nonprofit organiations.

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    *. he concept refers to how organiations handle non financial factors related to

    environmental, social and governance issues that potentially impact the organiations

    future performance, balancing the budget and value.C. 3any view the sustainability report as a companion to financial reporting. ) proy"

    accruals Fuality, earnings variability, and the absolute value of abnormal accruals.#. he *alanced Scorecard methodology demonstrated in this paper provides a format

    for a possible bridge between all strategic and operative levels of an organiation.

    Answer" #

    $. hat-s benefit to use the mapping strategy&A. Sustainability or environmental strategy is a theme of the organiation-s strategy that

    spans the eisting balanced scorecard perspectivesB. he integrated framewor% approach within the epanded balanced scorecard would

    start with the overall strategy based on the mission statement.C. A comprehensive strategy would include measures or metrics including sustainability

    with the five perspectives outlined. D. he mapping strategy consists of simultaneous, complementary themes that are

    incorporated in at least one of the original balanced scorecard categories.

    Answer" #

    ). hat-s the ob4ective from the balanced scorecard strategy map&A. 'rovides a framewor% for the five categories to illustrate how strategy lin%s intangible

    assets to valuecreating processes.*. he inputs are transformed into outputs as a result of a defined set of related steps or 

    operations called a processC. he outputs generated by the system include the service or value addition generated

     by the process.#. he outputs can be assessed using outcomesrelated metrics.

    Answer " A

    %oal Arti&el !

    (he 7lass 3eiling ,f 3orporatesocial esponsibility

    1. :ow a manager should behave in glass ceiling situation&a. hey describe a social valuesled model that has strong similarities with the ethical

    responsibility b. he business case approach is characteried by the assumption that any CS! effort

    should be legitimied by instrumental arguments towards increasing

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    c. his will put a business at a disadvantage compared to competitors, so it is hard to

    grasp how CS! can help increase corporate profitsd. hey should maintain their appreciation of economic constraints and at the same time

    combine this with a sincere recognition of moral values.

    Answer" #

    $. eber ?$==B@ points at five %ey areas where these positive relations can be created,

    ecepta.  positive effects on company image and reputationGb.  positive effects on employee motivation, retention and recruitmentGc. CS!related ris% reduction or management.d. have no connection with the mandatory disclosure.

    Answer" #

    ). hat-s an ob4ectives from researcher with introduce the metaphor of a glass ceiling&A. 2wnership structure, a pro4ection of future sales is provided, list of debt and

    receivables and mar%et share*. ith this metaphor want to stress that companies adopting a business case approach

    to CS! create their own limitations a ceiling with respect to the possible resultsC. ;rom a critical business ethics perspective some authors claim that a strictly

    instrumental approach of CS! detracts attention from the imperative moral

     4ustification of business behaviours#. hese sta%eholders have the possibility to reward or punish a company and many

    sta%eholders will favour a broader positive impact of companies on society.

    Answer " *

    %oal Arti&el "

    8valuation ,f Financial Accountability n (he Public %ector: A Necessary 3oncept For

    7ood 7overnance

    1. hat-s recommendation that eplain in the research from Evaluation 2f ;inancial

    Accountability In he 'ublic Sector" A Necessary Concept ;or (ood (overnance &A. 'ublic Accountability is the hallmar% of modern democratic governance.*. 'ursue active, sometimes aggressive strategies proy fights, ta%eover bids in the

     past, and hedge fund activism in the past decadeC. he right of citiens to demand and %now the activities of their ellected public

    officers.

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    #. o produce an interim financial statement that includes budgetary provision for 

    the period together with a report of performance, variance analysis, and factors

    inhibiting performance.

    Answer " #

    $. hat-s the answerability concept&A. A shift in the importance of 9managerial ability9 relative to 9firmspecific human

    capital9 which operated to strengthen eecutivesM bargaining position by

    improving their outside options.*. A process whereby one renders an account of his activities to someone who has

     power to as% for it and also evaluate and reward ones performance.C. Suggest that the public institution responsible for accountability can sanction the

    offending party or remedy the contravening behaviour.#. 2bligation of the goverment, its agencies and public officials to provide

    information about their decisions and actions and to 4ustify them to public and

    those institutions of accountability tas%ed with providing oversight.

    Answer" #

    ). hat-s the enforceability give suggest about&A. A shift in the importance of 9managerial ability9 relative to 9firmspecific human

    capital9 which operated to strengthen eecutivesM bargaining position by

    improving their outside options.*. A process whereby one renders an account of his activities to someone who has

     power to as% for it and also evaluate and reward ones performance.C. Suggest that the public institution responsible for accountability can sanction the

    offending party or remedy the contravening behaviour.#. 2bligation of the goverment, its agencies and public officials to provide

    information about their decisions and actions and to 4ustify them to public and

    those institutions of accountability tas%ed with providing oversight.

    Answer" C

    AI7A IN#I

    ;1)1+=1B

    1. he ma4ority of companies that currently issues sustainability report follow the

    guidelines provided bya. II!C

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     b. (AA'c. I;!Sd. (!I

    AN%: 5

    $. he second section addreas the scope and level of sustainability reporting focusing on

    issues relating, ecept...a. Environment and safety

     b. Employe and communityc. Corporate governanced. Environment and employee

    AN%: 5

    ). Comparability reFuires that companies follow uniform standart or guidelines thata. Addres format, scope, structure, and specific information

     b. Addres format, scope, setting, and specific informationc. Addres format, scope, name, and settingd. Addres format, name, structure, and scope

    AN%: A

    +. ;or instance, many organiations have implemented sustainability related program

    that area. !educe waste and harmful

     b. Emissionsc. Converse energy

    d. A,b, and c is correctly

    AN%: 5

    /. In fact, global investment in new clean energy rose from O/= billion ina. $==)

     b. $==+c. $==/d. $==J

    AN%: +

    J. he sustainability concept isa. !elatively new and gaining wider acceptance especially for profit organiations.

     b. !elatively new and gaining wider acceptance especially for nonprofit

    organiations.c. !elatively and gaining wider acceptance especially for profit organiations.d. a,b,c is correctly

    AN%: +

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    >. he (!I ;ramewor% consists of a central set of sustainability reporting guidelines

    ?()@, ecepta. Identify reporting principles

     b. #isclosuresc. 'erformance indicators common to all organiations

    d. #eveloped sector supplements

    AN%: 5

    B. he intention of sustainability encompasses a broad range of corporate values and

    concerns includinga. !eputation, economic impact, social impact

     b. !eputation, transparency, social impact, ethical sourcingc. !eputation, transparency, economic impact

    d. !eputation, economic impact, social impact, ethical sourcing

    AN%: +

    8. he format of the *alanced Scorecard adapted by the faculty included the following

    four perspectives, ecepta. Academic management perspective

     b. he internal business perspectivec. he innovation and learning perspectived. he employee-s perspective

    AN%: 5

    1=. he *alanced Scorecard isa. A customerbased planning and process improvement system aimed at focusing

     b. A customerbased planning and process improvement system aimed at focusing

    and driving the change process.c. 'lanning and process improvement system aimed at focusing and driving the

    change process.

    d. 'lanning and process improvement system aimed at focusing and driving

    AN%: +

    11. In essence this problem is that CS! isa. Increasingly stepping aside from its moral foundation, whereas this foundation is

    not inherent and necessary condition of success b. Increasingly stepping aside from its moral foundation, whereas this foundation is

    an inherent and necessary condition of success when companies want to embed

    CS! in the whole organiation.c. Inherent and necessary condition of success when companies want to embed CS!

    in the whole organiation.

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    d. Inherent and not necessary condition of success when companies want to embed

    CS! in the whole organiation.

    AN%: +

    1$. In essence, CS! addresses the reconfiguration of the balance between thoseinstitutions that together ma%e up society bya. an ulder and an der Pwart

     b. ;reemanc. indsord. :abisch and Don%er 

    AN%: 5

    1). 2n a corporate level many empirical studies have sought to prove a positive

    relationship between CS! and profits, by

    a. 3easuring the relationship between Environmental, social, and governance b. 3easuring the relationship between corporate social performance ?CS'@ and

    corporate financial performance ?C;'@.c. 3easuring the relationship between CS! and corporate financial performance

    ?C;'@.d. 3easuring the relationship between CS! and corporate social performance ?CS' @

    AN%: +

    1+. Stage model for CS! in re4ection isa. CS! claims seen as nonrelevant for business

     b. CS! claims seen as illegitimate for corporationsc. ;ocus on reducing ris% d. ;ocus on avoiding cost

    AN%: +

    1/. Stage model for CS! in second wave, includea. !e4ection, nonresponsiveness, compliance

     b. !e4ection, nonresponsiveness, efficiencyc. Compliance, efficiency, strategy corporationd. Compliance, efficiency, strategy proactivity

    AN%: 5

    1J. he concept of accountability involves two stage are..a. !esources and performance

     b. !esponsibility and sustainabilityc. Sustainability and performanced. Answearability and enforceability

    AN%: 5

    1>. his type of accountability is a situasion where superior officiers as% the subordinate

    to the account for their assignment or activities isa. 'olitical accountability

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     b. 2rganisasional Accountabilityc. Social Accountabilityd. Economic Accountability

    AN%: +

    1B. Accountability can be classify as follow, ecepta. 'olitical accountability

     b. 2rganisasional accountabilityc. 6egal accountabilityd. Social accountability

    AN%: 5

    18. 'ublic Account Committee ?'AC@ isa. Committee of the National assembly Accountability for public account

     b. Committee of the National Assembly responsible for public account

    c. Committee of the National Assembly for public economicd. Committee of the National Assembly for public social and economic

    AN%: +

    $=. 'ublic ccountability in Nigeria has not significantly improved sincea. $==+

     b. $==)c. $==$d. $==1

    AN%: 5

    3eria Putri %u&a0i 'F!"#19)

    Arti&el

    1. In the longrun, collecting and analying information necessary for I! may lead to&

    a. #isaster   b. #ead endc. #ecreased operational effectiveness and efficiency and longterm achievement of a

    companys mission and goalsd. Increased operational effectiveness and efficiency and longterm achievement of a

    companys mission and goals.

    ANS" #

    $. *oth standalone and integrated sustainability reporting reFuire a. he involvement of accounting and managing professionals

     b. he involvement of financing professionalsc. he involvement of managing professionals

    d. he involvement of accounting professionals

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    ANS" #

    ). In 18B>, the orld Commission on Environment and #evelopment, formally definedsustainability development as a. #evelopment that meets the needs of the present without compromising the ability of future

    generations to meet their own needs

    b. #evelopment that meets the needs of the future without compromising the ability of presentgenerations to meet their own needs

    c. #evelopment that meets the needs of the eist without compromising the ability of presentgenerations to meet their own needs

    d. #evelopment that meets the needs of the past without compromising the ability of presentgenerations to meet their own needs

    ANS" A

    +. he ma4ority of companies that currently issue sustainability reports follow the guidelines

     provided by

    a. he ;inancial Accounting Standard *oard ?;AS*@

     b. he International Integrated !eporting Council ?II!C@c. he International Accounting Standard *oard ?IAS*@

    d. he (lobal !eporting Initiative ?(!I@

    ANS" #

    /. Sustainability and especially integrated reporting can be very useful to eternal sta%eholders

    such as investors and customers, but it can also be etremely beneficial to internal users by ...

    a. Enhancing the company-s ability to effectively and efficiently achieve epected mar%et sharea. Enhancing the company-s ability to effectively and efficiently achieve shortterm goals

     b. Enhancing the company-s ability to effectively and efficiently achieve preferred net incomec. Enhancing the company-s ability to effectively and efficiently achieve longrun goals

    ANS" #

    Arti&el ;

    1. he concept of the *alanced Score Card ?*SC@ was first introduced by !obert S. 7aplan and

    #avid '. Norton in 188$. hey suggested that measures should be developed that address four 

     perspectives, except ...

    a. he customer perspective. hese measures should answer the Fuestion, 9:ow should we

    appear to our customers&9

     b. Internal business processes perspective. 3easures in this perspective should answer the

    Fuestion, 9hat processes must we ecel at&9

    c. 6earning and growth perspective. hese measures should answer the Fuestion, 9:ow can

    we sustain our ability to change and improve&9

    d. he sustainability perspective. hese measures should answer the Fuestion, 0:ow can thecompany ma%es a better future for the environment5

    ANS" #

    $. he advantages of a separate category sustainability dimension in balance scorecard is a. Attention to boundaries and overlap

     b. 6oss of power or independence by social managersc. 6ac% of a synergistic approach to the management of the organiationd. !eFuired review of all metrics within the balanced scorecard

    ANS" *

    ). he following four components are typical for a *alanced Scorecard, except ...

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     b. he financial perspectivec. Innovation and 6earning 'erspectived. Internal *usiness 'erspectivee. 3anager 'erspective

    ANS" #

    +. *elow are 4ust three eamples of the myriad CS! performance motivators that are top of mind

    for eecutives, ecept ...e. or%ing with sta%eholdersf. Cultivating green consumersg. *an%ing of the bottom lineh. 'rofits

    ANS" #

    /. 2-Neil and *ensimon ?1888@ indicated the following favorable results from the 0academic5

    scorecard implementation isLare a. Easier approach for the university to accomplish its strategic goalsa. A systematic and consistent way for the provost-s office to evaluate performance reports from

    various schools and departments b. he scorecard established common measures across academic units that have shared

    characteristicsc. A, b, and c true

    ANS" #

    Arti&el #

    . hat is the term of 0glass ceiling5 referring about in the business case approach towards CS! 6

    a. he most prestigious level of CS! implementation b. he greenhouse effect because of industrial pollutionc. he the inherent limitations when company use the assumption that any CS! effort should

     be legitimied by instrumental arguments towards increasing corporate profitsd. he advantages earned by a company when they ma%e any CS! effort

    ANS" A

    1. hy is at the first sight, a business case approach to CS! seems an oymoron to financial

     planner&a. *ecause the concept of CS! never meet the needs of the company

     b. he financial planner never studied about CS! c. *ecause the CS! concept will never be adopted by the companyd. Solving environmental problems and dealing with societal problems will involve costs for a

     business. his will put a business at a disadvantage compared to competitors, so it is hard to

    grasp how CS! can help increase corporate profits

    ANS" #

    !. indsor ?$==J@ identified the three approaches to CS!, which is...

    a. *ased on ethical responsibility theory she identifies first approach based on goodwill. Second,economic theory advocates an approach to CS! based on mar%et wealth creation and perhapscustomary business ethics. hird, she identifies a corporate citienship approach drawing onagency theory.

    a. *ased on ethical responsibility theory she identifies first approach based on strong corporate self

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    restraint and altruistic duties. Second, economic theory advocates an approach to CS! based onmar%et wealth creation and perhaps customary business ethics. hird, she identifies a corporatecitienship approach drawing on political theory and stressing the responsibilities of companiesas citiens of the world.

     b. *ased on signaling theory she identifies first approach based on value for money. Second,economic theory advocates an approach to CS! based on mar%et wealth creation and perhaps

    customary business ethics. hird, she identifies a corporate citienship approach drawing onagency theory.

    c. *ased on ethical responsibility theory she identifies first approach based on strong corporate

    selfrestraint and altruistic duties. Second, legitimacy theory as an approach to CS! based

    on mar%et wealth creation and perhaps customary business ethics. hird, she identifies a

    corporate citienship approach drawing on political theory and stressing the responsibilities

    of companies as citiens of the world.

    ANS" *

    ". #espite the widespread adoption of the business case approach towards CS!, there are also someob4ections of using this approach, except ...a. A business case approach to CS! results in opportunism" business cherry pic%ing the social

    issues agendaa. A business case approach to CS! leaves the institutional bloc%ades intact

     b. A business case approach to CS! drives out intrinsic motivation for CS! c. A business case approach to CS! is illegal in several country

    ANS" #

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    ). he second stage of accountability is enforceability. It refers to...a. he law enforcement can sanction the offending party or remedy the contravening behaviour a. he accounting standard board can ma%e company complies with their standard

     b. he eternal auditor can sanction the offending party or remedy the contravening behaviour c. he public or the institution responsible for accountability can sanction the offending party or 

    remedy the contravening behavior ANS" #

    +. *roadly spea%ing, accountability eists when a. here is no relationship between individual or body, and the performance of tas%s or functions

     by that individual or body, are sub4ect to another-s oversight, direction or reFuest that they

     provide information or 4ustification for their actionsa. here is an eternal auditor which audited individual or body and the performance of tas%s or 

    functions by that individual or body, are sub4ect to another-s oversight, direction or reFuest

    that they provide information or 4ustification for their actions b. here is an adeFuate disclosure of financial statement, and the performance of tas%s or 

    functions by that individual or body, also an integrated reporting with sustainability reportc. here is a relationship where an individual or body, and the performance of tas%s or functions

     by that individual or body, are sub4ect to another-s oversight, direction or reFuest that they

     provide information or 4ustification for their actions

    ANS" #

    /. herefore, the concept of accountability involves two stages" answerability and enforceability.

    Answerability is a. the obligation of the eternal auditor and their partner to provide information about their audit

    design and audit reporta. the obligation of the government, its agencies and public officials to provide information

    about their decisions and actions and to 4ustify them to the public and those institutions of 

    accountability tas%ed with providing oversight b. the obligation of the management to provide information about their decisions and actions and

    to 4ustify them to the shareholder and those who involvedc. the obligation of the accountant, its agencies and client to provide information about their 

    financial statement and to 4ustify them to the public and those institutions of accountability

    tas%ed with providing oversight

    ANS" *

    Artikel 8

    1. What i !"t th# $"cu "$ tud% "! #!&ir"!m#!ta' (#r$"rma!c# i!dicat"r)A. Wat#r ua*#+ C,- #mii"!+ E!#r*% Eci#!c%B. R#c%c'i!*+ Wat# ma!a*#m#!tC. /!tm#!t i! r#!#ab'# #!#r*%D. Tra!("rtati"! ma!a*#r

    AN : D

    -. 2aria!!# L. am# r##arch i ab"ut:A. Th# *'a c#i'i!* "$ c"r("rat#"cia' r#("!ibi'it%

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    B. utai!abi'it% r#("rti!* b% "r*a!i5ati"!: a! i!t#*rat#d a((r"ach "r a

    #(arat# cat#*"r% ithi! th# ba'a!c#d c"r#card ba#d "! 6#% drir

    thr"u*h a ma((i!* trat#*%)C. b#!#7t "$ utai!abi'it% a!di!t#*rat#d r#("rti!*: a! i!ti*ati"!

    "$acc"u!ti!* ma"r9 (#rc#(ti"!D. utai!abi'it% a!d it /!t#*rati"! i!t" C"r("rat# "r!a!c#+ F"cui!* "!

    C"r("rat# P#r$"rma!c# 2a!a*#m#!t a!d R#("rti!*

    AN : D

    3. Th# R/ *uid#'i!# c"!ti!u# t" #&"' th# $"urth *#!#rati"! "$ th# *uid#'i!#

    a r#c#!t'% c"m('#t#d i!...

    A. $=1$

    *. $=1)

    C. $=11

    #. $=1+

    ANS " *

    4. Which r##arch m#th"d i u#d i! th# artic'#

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    . Th# R/ curr#!t r#("rti!* *uid#'i!# 3 :A. "'u!tar% dic'"ur#+ #ct"r u(('#m#!t+ !ati"!a' a!!#@#B. ta!dard dic'"ur#+ #ct"r (ub'ic+ !ati"!a' a!!#@#C. ta!dard dic'"ur#+ #ct"r u(('#m#!t+ !ati"!a' r#("rti!*D. ta!dard dic'"ur#+ #ct"r u(('#m#!t+ !ati"!a' a!!#@#AN : D

    -. Th# $"ur (#r(#cti "$ ba'a!c#d c"r#card :A. Th# i!t"r (#r(#cti.B. Th# 7!a!cia' (#r(#cti.C. /!t#r!a' bui!# (r"c## (#r(#cti.D. L#ar!i!* a!d *r"th (#r(#cti.AN : A

    3. Th# diad&a!ta*# "$ a #(arat# utai!abi'it% dim#!i"! i! ba'a!c#

    c"r#card i+ except...A. Lac6 "$ ("ib'# i!t#*rati"! "$ m#tricB. Lac6 "$ a&"ida!c# "$ du('icati"! "$ #"rtC. P"ib'# #i*hti!* "$ th# utai!abi'it% m#tric ith th# "ra'' m#tric "$ 

    th# "r*a!i5ati"!D. Lac6 "$ c"!Gict "r b"u!dari#

    AN: D

    4. A tat#m#!t "! 2a!a*#m#!t Acc"u!ti!* 2A Th# #&"'uti"! "$ 

    acc"u!tabi'it%utai!abi'it% r#("rti!* $"r acc"u!ta!t+ iu#d b%:A. ECB. //RCC. '"ba' R#("rti!* /!itiati R/

    D. /2AAN : D

    ?. Sample  i!the artic'#

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    D. Th# m"t (r#ti*i"u '#' "$ CR im('#m#!tati"!

    AN : A

    I. A!dr#J .. Nih"$ r##arch i ab"ut:A. utai!abi'it% a!d it /!t#*rati"! i!t" C"r("rat# "r!a!c#+ F"cui!* "!

    C"r("rat# P#r$"rma!c# 2a!a*#m#!t a!d R#("rti!*B. b#!#7t "$ utai!abi'it% a!di!t#*rat#d r#("rti!*: a! i!ti*ati"!

    "$acc"u!ti!* ma"r9 (#rc#(ti"!C. Th# *'a c#i'i!* "$ c"r("rat#"cia' r#("!ibi'it%+ C"!#u#!c# "$ a

    bui!# ca# a((r"acht"ard CRD. utai!abi'it% r#("rti!* b% "r*a!i5ati"!: a! i!t#*rat#d a((r"ach "r a

    #(arat# cat#*"r% ithi! th# ba'a!c#d c"r#card ba#d "! 6#% drir

    thr"u*h a ma((i!* trat#*%

    AN: C

    8. Th# i!dir#ct ##ct cr#ati!* th# *'a c#i'i!* :A. A bui!# ca# a((r"ach t" CR r#u't i! "(("rtu!im: bui!# ch#rr%

    (ic6i!* th# "cia' iu# a*#!daB. A'' tat#m#!t ar# c"rr#ctC. A bui!# ca# a((r"ach t" CR '#a th# i!tituti"!a' b'"c6ad# i!tactD. A bui!# ca# a((r"ach t" CR dri "ut i!tri!ic m"ti&ati"! $"r CR

    AN : B

    M. Tra!$"rmati"! i third a i! ta*# m"d#' $"r CR+ thi t#( i:A. F"cu "! r#duci!* ri6 "$ $ai'i!* t" m##t mi!imum ta!dardB. F"cu "! th# r"'# "$ th# c"r("rati"! i! "ci#t%C. F"cu "! a&"idi!* c"t a!d i!cr#ai!* (r"ducti&it%D. ##6 i!!"&ati"! t" im(r" ta6#h"'d#r '"%a't%

    AN : B

    10. Thi 7rt ar*um#!t $"r th# *'a c#i'i!* "$ CR i ba#d "! :A. Th# r#"urc# a*#!c% th#"r% "$ th# 7rmB. Th# r#"urc# i*!a'i!* th#"r% "$ th# 7rmC. Th# r#"urc# '#*itimac% th#"r% "$ th# 7rmD. Th# r#"urc# d#(#!d#!c% th#"r% "$ th# 7rm

    AN : D

    Artikel 11

    11.Acc"u!tabi'it% ca! b# c'ai$% a $"''"+ #@c#(t ...#. ,r*a!iati"!a' Acc"u!tabi'it%$. P"'itica; Acc"u!tabi'it%*. L#*a' Acc"u!tabi'it%

    h. H!(r"$#i"!a' Acc"u!tabi'it%

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    AN : D

    1-.Th# #c"!d ta*# "$ acc"u!tabi'it% i#!$"rc#abi'it%. /t r#$#r t"...

    A. th# 'a #!$"rc#m#!t ca! a!cti"! th# "#!di!* (art% "r r#m#d% th#c"!tra!i!* b#ha&i"ur

    B. th# acc"u!ti!* ta!dard b"ard ca! ma6# c"m(a!% c"m('i# ith th#ir

    ta!dardC. th# #@t#r!a' audit"r ca! a!cti"! th# "#!di!* (art% "r r#m#d% th#

    c"!tra!i!* b#ha&i"urD. th# (ub'ic "r th# i!tituti"! r#("!ib'# $"r acc"u!tabi'it% ca! a!cti"! th#

    "#!di!* (art% "r r#m#d% th# c"!tra!i!* b#ha&i"ur

    AN : D

    13.A bui!# ca# a((r"ach t" CR ##m a! "@%m"r"!. ,@%m"r"! m#a!:A. "'&i!* #!&ir"!m#!ta' (r"b'#m a!d d#a'i!* ith "ci#ta' (r"b'#mB. Put a bui!# at a diad&a!ta*# c"m(ar#d t" c"m(#tit"rC. CR bri!* i!dir#ct b#!#7t t" bui!#D. A ch"ic# b#t##! (r"7t a!d #thic

    AN : A

    14.Th# mai! "b#cti "$ th# (a(#r :A. E@ami!# th# dut% "$ trut ('ac#d i! th# (ub'ic "c#r

    B. E@ami!# th# '#*a' $ram#"r6 $"r (#r$"rma!c#+ ("'ici#+ a!d m"!it"ri!*C. R#&i# th# #@t#!t "$ th# a(('icati"! "$ thi ("'ici# &ia&i th# (ub'ic

    #@(#ctati"!D. R#&i# th# acc"u!tabi'it% i! th# (ub'ic #ct"rAN : D

    1?.%'t#r $#%i a6i!bu'i r##arch 7!d that+ ECEPT:A. 80O "$ th# "r*a!i5ati"! tudi#d did !"t (r#(ar# a!d (ub'ih bud*#t

    (#r$"rma!c# #&a'uati"! r#("rt h#!c# th# d#t#rmi!ati"! "$ &aria!c# a!d

    $act"r i!hibiti!* (#r$"rma!c# b#c"m# dicu'tB. i!cid#!c# "$ $raud hich a a((r"(riat#'% d#a't ith a r#("rt#d i!

    ab"ut 4?O "$ th# "r*a!i5ati"! tudi#dC. I?O "$ th# "r*a!i5ati"! acc"u!t ha !"t ubmitt#d th#ir acc"u!t t"

    (ub'ic acc"u!t c"mmitt## $"r #@ami!ati"!D. #r a a &ita' 'i!6 b#t##! th# audit"r *#!#ra' a!d th# !ati"!a'

    a#mb'%

    AN : D

     Nama " #ina idiyanti

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     Nim " ;1)1+=)$

    Seminar A%untansi 7elas ALA%untansi ransfer 

    th Article: (he +enefit of %ustainability and ntegrated eporting: An nvestigation of 

    Accounting /a0or’s Perception

    1. Sustainability and especially integrated reporting can be very useful to eternal

    sta%eholders such as investors and customers, but it can also be etremely beneficial

    to internal users bya. Enhancing the company-s ability to effectively and efficiently achieve short

    term goals b. Enhancing the company-s ability to effectively and efficiently achieve

     preferred net incomec. Enhancing the company-s ability to effectively and efficiently achieve

    epected mar%et shared. Enhancing the company-s ability to effectively and efficiently achieve long

    run goals

    Answer" #

    $. hich research method is used in the article&a. 6yterature Study

     b. Interviewc. 2bserved. Questionnaire

    Answer" #

    ). :ow many hypothesis in the article&a. Si

     b. ;our c. ;ive

    d. hree

    Answer" #

    +. 'rofit, people and planet referred to&a. riple 6ine alue

     b. riple 'c. riple Aced. riple *ottom 6ine

    Answer" #

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    /. he ma4ority of companies that currently issue sustainability reports follow the

    guidelines provided by"a. (lobal !eporting inde%s ?(!I@

     b. Corporate social responsibility indec. A and C are correctd. (lobal !eporting Initiave ?(!I@

    Answer" #

    ;th Article: %ustainability eporting +y ,rgani2ations: An ntegrated Approach ,r A

    %eparate 3ategory 4ithin (he +alanced %corecard +ased ,n $ey 5rivers (hrough A

    /apping %trategy6

    J. he concept of sustainability based on the article is

    a. he organiations handle non financial factors related to environmental,

    social and governance issues that potentially impact the organiations future

     performance, balancing the budget and value b. !elatively new and gaining wider acceptance especially for nonprofit

    organiationsc. 'rovides a format for a possible bridge between all strategic and operative

    levels of an organiationd. 'rovides a format for a possible bridge between all strategic and operative

    levels of an organiation

    Answer" *

    >. he disadvantages of a separate sustainability dimension in balance scorecard is,

    ecepta. 6ac% of possible integration of metrics

     b. 6ac% of avoidance of duplication of effortc. 'ossible weighting of the sustainability metrics with the overall metrics of the

    organiationd. 6ac% of conflict over boundaries

    Answer" #

    B. he following four components are typical for a *alanced Scorecard, ecepta. he financial perspective

     b. Internal *usiness 'erspectivec. Innovation and 6earning 'erspectived. 3anager 'respective

    Answer" #

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    8. ho is the author of Sustainability !eporting by 2rganiations " An Integrated

    Approach or Separated Category within the *alance Scorecard *ased on 7ey #rivers

    hrough a 3apping Strategy&a. Dennifer ;rancis

     b. #hanan4ay Nandac. 'er 2lssond. Charles D 'ineno

    Answer" #

    1=. 2-Neil and *ensimon ?1888@ indicated the following favorable results from the

    academic scorecard implementation"a. Easier approach for the university to accomplish its strategic goals

     b. A systematic and consistent way for the provost-s office to evaluate

     performance reports from various schools and departmentsc. he scorecard established common measures across academic units that have

    shared characteristicsd. #ecrease in performance

    Answer" #

    #th Article: (he 7lass 3eiling of 3orporate %ocial esponsibility: 3onse=uences of A

    +usiness 3ase Approach (o*ards 3% 

    11. Accountability can be classify as follows, ecepta. 2rganisational Accountability

     b. 'olitical Accountabilityc. 6egal Accountabilityd.

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    d. Eisting literature on strategies for CS! 

    Answer" #

    1+. In theory there are different lines to show the business case behind CS! initiatives.

    ;or eample, eber ?$==B@ points at five %ey areas where these positive relations can

     be created, ecepta. 'ositive effects on company image and reputation

     b. 'ositive effects on employee motivation, retention and recruitmentc. !evenue increases from higher sales and mar%et shared. a savings

    Answer" #

    1/. he findings of he glass ceiling of corporate social responsibility ConseFuences of a business case approach towards CS! paper, are illustrated with a case from&

    a. he Dapan National !esearch 'rogram on CS!  b. he Indonesian National !esearch 'rogram on CS! c. he Australian National !esearch 'rogram on CS! d. he #utch National !esearch 'rogram on CS! 

    Answer" #

    th Article: 8valuation to Financial Accountability n (he Public %ector: A Necessary

    3oncept for 7ood 7overnance

    1J. he second stage of accountability is enforceability. It refers toa. he law enforcement can sanction the offending party or remedy the

    contravening behaviour  b. he eternal auditor can sanction the offending party or remedy the

    contravening behaviour c. he accounting standard board can ma%e company complies with their 

    standard

    d. he public or the institution responsible for accountability can sanction the

    offending party or remedy the contravening behaviour 

    Answer" #

    1>. his article was researched bya. Coo%  

     b. 2baec. (authier d. Sylvester ;eyi

    Answer" #

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    1B. he concept of accountability involves two stages&a. Ability and disability

     b. 2pen and closec. :ide and see% d. Answerability and enforceability

    Answer" #

    18. :ow many sample used in the article&a. $)

     b. $>c. /d. 1=

    Answer" #

    $=. hich country is used as a case study in the article&a. 6ebanon

     b. Syriac. (ermanyd. Nigeria

    Answer" #

    Article B

    1. Anyone who ma%es statements that refer to sustainability, sustainable development, corporate socialresponsibility and corporate governance reports&

    a. CS! 

     b. ES(

    c. (!I

    d. a, b, and c correct

    ANS" #

    $. In a country where sustainability reporting is voluntary&

    a.

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     b. E'A

    c. . In what year I3A issued a Statement on 3anagement Accounting&

    a. $==8

     b. $==B

    c. $=1=

    d. $=11

    ANS" *

    B. he framewor% consists of a set of rules (!I sustainability reporting that ... ecept ..

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    a. Indicator disclosure

     b. Identify the principles of reporting

    c. Employment indicator 

    d. Identify the principles of economy

    ANS" #

    8. *alance scorecard was first introduced by !obert 7aplan and #avid Norton in the year ..

    a. 188$

     b. 1881

    c. 188)

    d. 188+

    ANS" A

    1=. *elow is the financial measurement, ecept ..

    a. ;inancial perspective

     b. Customer perspective

    c. Internal business process perspective

    d. 'erspectives performance

    ANS" #

    Article 1=

    11. In what year the leadership of a large European ban% decided to further integrate corporate social

    responsibility ?CS!@&

    a. $==J

     b. $==>

    c. $==B

    d. $==8

    ANS" *

    1$. hich countries have re4ected the Commissions role as an agent of government who formed the

    concept of CS!&

    a. Qatar  

     b. American

    c. Saudi Arabia

    d. Europe

    ANS" #

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    1). hree approaches were introduced indsor ?Ni4hof R Deurissen, $=1=@, ecept ..

    a. Ethical approach

     b. Approach to wealth creation

    c. he right approach and %ewaiban

    d. Social Approach

    ANS" #

    1+. eber in Ni4hof R Deurissen ?$=1=@ gives five %ey points positive side of CS!, namely ...

    a. 'ositive effect on the companys reputation.

     b. 'ositive effects on motivation, recruitment, and employee rights

    c. Cost savings

    d. a, b, c true

    ANS" #

    1/. In an article to 1= we can assert that the CS! approach must be used in order ..

    a. . he Company is able to produce a new subsidiary

     b. he Company was able to reduce voluntary disclosure bias

    c. he company is able to survive and thrive

    d he company is able to grow and be accepted by society

    ANS" #

    Article 11

    1J. In which country analysis found that public sector accountability and Accountability procedures to

     be scrutinied&

    a. Saudi Arabia

     b. American

    c. Spanish

    d. Nigeria

    ANS" #

    1>. 'ublic accountability in article 11 is related to whether the procedures used in carrying out the tas% 

    has been Fuite good in terms ..

    a. AdeFuacy of accounting information system

     b. Sisem management information

    c. Administrative procedures

    d. a, b, c true

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    ANS" #

    1B. he services provided by the state in all matters pertaining to the countrys obligations have been

    regulated by law, an understanding of ..

    a. 'rivate service

     b. Special services

    c. oluntary service

    d. 'ublic service

    ANS" #

    18. Services provided by the central government granted to the region through a representative central

    device in the area, covering ..

    a. ;ield administration

     b. a and d are true

    c. Interlocal administrative

    d. 6ocal administrative

    ANS" *

    $=. In basic research purposes deemed article 11 has been reached with the reason researchers have

    concluded that public accountability in Nigeria still ...

    a. :as increased significantly

     b. Not increased siginfi%an

    c. Increased but not sifnifi%an

    d. It has been greatly improved

    ANS" *

    Arti&el

    1. :ow many hypothesis in the 4ournal of 0he *enefit of Sustainability and Integrated !eporting"An Investigation of Accounting 3a4ors- 'erceptions5&A. $*. +C. 1#. )

    ANS" #

    $. hat is the first hypothesis in the 4ournal of 0he *enefit of Sustainability and Integrated!eporting" An Investigation of Accounting 3a4ors- 'erceptions5&A. Accounting ma4ors are more li%ely to perceive that in the shortrun voluntary sustainability

    reporting is beneficial to large than to small and midsie companies.

    *. Accounting ma4ors perceive reporting of sustainabilityrelated information for non current andcomparative years as eFually important.

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    C. Accounting ma4ors perceive reporting of sustainabilityrelated information for current andcomparative years as eFually important.

    #. Accounting ma4ors are more li%ely to perceive that in the longrun voluntary sustainabilityreporting is beneficial to large than to small and midsie companies.

    ANS" #

    ). hy is

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    *. 3anaging voluntary reporting commitments including financial reporting and to provide aglobal framewor% for sustainability reporting.

    C. 3anaging mandatory reporting commitments including annual reporting and to provide aglobal framewor% for sustainability reporting.

    #. 3anaging different mandatory and voluntary reporting commitments including incomestatement and to provide a global framewor% for financial reporting.

    ANS" A

    B. he (!I ;ramewor% consists of a central set of sustainability reporting guidelines ?()@ whichidentify, ecept"A. !eporting principles*. #isclosures indicators common to all organiationsC. 'erformance indicators common to all organiations#. Sustainability reporting

    ANS" #

    8. 2-Neil and *ensimon ?1888@ indicated the following favorable results from the 0academic5scorecard implementation"A. #ifficult approach for the university to accomplish its 4ob.*. Not a systematic and consistent way for the provost-s office to evaluate performance reports

    from various schools and departments.C. !evision of 4ob descriptions with performance standards.#. he scorecard established common measures across academic units that have shared

    characteristics.

    ANS" #

    1=.:ow many perspectives of the format of the *alanced Scorecard adapted by the faculty&A. /*. $C. +#. )

    ANS" C

    Arti&el #

    11.he main findings are based on an analysis of eisting literature on strategies for CS!. hefindings are illustrated with a case from the #utch National !esearch 'rogram on CS!. It-s adesignLmethodologyLapproach of 4ournal........A. he (lass Ceiling of Corporate Social !esponsibility*. he (lass Ceiling of Corporate Social 'erformanceC. oluntary #isclosure, Earnings Quality, and Cost of Capital#. oluntary #isclosure, Earnings 3anagement, and Cost of Capital

    ANS" A

    1$.Although the paper builds on earlier articles on limitations of a business case approach, it is thefirst paper to argue for..................created by the inherent limitations of such an approach.

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    A. a glass ceiling of CS! *. a glass ceiling of E'SC. a voluntary disclosure#. Earnings management

    ANS" A

    1).In theory there are different lines to show the business case behind CS! initiatives. ;or eampleeber ?$==B@ points at five %ey areas where these positive relations can be created"A. positive effects on company image and reputation*. positive effects on employee motivation, retention and recruitmentC. cost savings#. A, *, C are true

    ANS" #

    1+.:ow many multinational companies in a study at Nyenrode *usiness .hat is 'ublic Accounts Commitee ?'AC@&A. Commitee of the national assembly responsible for public accounts.*. he segments assets, inventory and the value.C. he operational results, value and the capital ependiture.

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    #. he operational results, the segment assets and the capital ependiture.

    ANS" A

    1B. :ow many the main ob4ectives of 0Evaluation of ;inancial Accountability in he 'ublic Sector" A Necessary Concept ;or (ood (overnance5 paper&A. 1*. $C. )#. +

    ANS" #

    18.'rofessional also ta%e appointment as public servantsG such professionals include"

    A. Chartered Accountants.*. #octors.C. Engineers.

    #. A, * and C are true.

    ANS" #

    $=.hat is organisational accountability&A. Situation where public officers as% the subordinate to account for their paper.*. Situation where superior officers as% the subordinate to account for their assignments or

    activities.C. Concerned with the elected representative.#. Concerned with the political parties.

    ANS" *

    . he (lobal !eporting Initiative ?(!I@"A /!ti*at#d th# ("ibi'it% "$ *'"ba''% a(('icab'# utai!abi'it%

    r#("rti!* *uid#'i!# a!d c"!c'ud#d that thi "utc"m# a !"t

    ("ib'#.B a d#'"(#d utai!abi'it% r#("rti!* *uid#'i!# $"r &"'u!tar%

    u# b% "r*a!iati"! $"r r#("rti!* "! th# #c"!"mic+

    #!&ir"!m#!ta' a!d "cia' dim#!i"! "$ th#ir acti&iti#+ (r"duct

    a!d #r&ic#.C / a! i!d#(#!d#!t i!tituti"! h"# mii"! i t" d#'"( a!d

    di#mi!at# *'"ba''% a(('icab'# utai!abi'it% r#("rti!*

    *uid#'i!#.D B"th B a!d C.

    ANS : D

    1. 4hich of the follo*ing is not a general approach to accounting for corporate

    social responsibilities6

    A) Full cost reporting.

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    +) (riple bottom line reporting.

    3) Absorption costing.

    5) 5escriptive performance reporting.

    AN% : 5

    !. 4hich of the follo*ing is not a corporate strategy that may be used to close a

    legitimacy gap6

    A) mposing legal> economic or social sanctions on the company *ith the

    legitimacy gap.

    +) 3hanging corporate performance and activities to conform to the standards

    of legitimacy.

    3) 5irecting attention from the legitimacy gap.

    5) Attempting to change external perceptions about corporate performance

    through communication.

    AN% : A

    ". 4hich of the follo*ing statements about verification of triple bottom line '(+?)

    reports is correct6

    A) (here are no legislative re=uirements and no generally accepted standards

    for the attestation of (+? reports.

    +) At present in Australia> less than one third of (+? reports@sections are

    verified.

    3) nternational chartered accounting firms have consulting practices that

    specialise in the verification of (+? reports.

    5) All of the above.

    AN% : 5

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    3) f firms only act in their o*n self-interest customers might not li&e the image

    that the company portray.

    5) f firms only act in their o*n self-interest and inflict harm on sta&eholders

    then society might *ithdra* its support.

    AN% : 5

    . hat is the enlightened selfinterest model of CS!&

    A) (hat it is in an organi2ationBs o*n best interest to put itself first rather than

    its ethics.

    +) (hat it is in an organi2ationBs best interest to consider *hat a shareholder

    *ould *ant.

    3) (hat it is in an organi2ationBs o*n best interest to follo* the legislation and

    abide by the la*.

    5) (hat it is in an organi2ationBs o*n best interest to act in an ethical *ay.

    AN% : 5

    >. hat is greenwashing&

    A@ (ransforming products to be more ethical.

    +) 3onverting the company to green production methods.

    3) /a&ing a product appear more ethical that it really is.

    5) 3onvincing customers to buy ethically.

    AN% : +

    ) hat is triple bottom line&

    A@ A management strategy *hich focuses on corporate social responsibility.

    +) A management strategy *hich states all the attention should be on profits.

    3) An accounting tool that loo&s at cost> profit and loss.

    5) An accounting tool that loo&s at the impact on people> planet and profits.

    AN% : 5

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    ;) he handofgovernment refers to the "

    A@ ability of the government to interfere in business negotiations

    *@ impact of changing government regulations

    C@ effect of national politics on business decisions

    #@ role of corporations to be profitable within the law

    AN% : 5

    1=. An organisations obligation to act to protect and improve societys welfare as well as

    its own interests is referred to as "

    A@ organisational social responsibility

    *@ organisational social responsiveness

    C@ organisational social responsiveness

    #@ business ethics

    AN% : A

    11. he view that business eists at societys pleasure and businesses should meet public

    epectations of social responsibility is the "

    A@ iron law of responsibility argument

    *@ antifreeloader argument

    C@ capacity argument

    #@ enlightened selfinterest argument

    AN% : 5

    1$. Comparing nonprofit organiations to forprofit organiations, which of the

    following statements is not correct&

    A) 4ith not-for profit BproductsB> there is typically a *ea&er uni=ue selling

    proposition.

    +) n the not-for-profit environment> it may be necessary to develop a campaign

    to

    drive behaviour in all targets rather than a specific audience.

    3) Price has different connotations in not-for-profit situations.

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    5) (he mission statement of non-profit organi2ations usually revolve around

    being

    the best in a particular sector.

    AN% : 5

    !. hich of the following is not a %ey characteristic of notforprofit organiations&

    A@ /ultiple sta&eholders.

    +) (ransparency.

    3) /ultiple ob0ectives.

    5) evenue orientation.

    AN% : 5

    ". hat are the three main forces that a mar%eting manager needs to consider when

    mar%eting a governmental agency&

    A@ %ocial> economic and political.

    +) %ocial> economic and public.3) %ta&eholders> economic and political.

    5) %ocial> environment and political.

    AN% : 5

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    C. P"#i"! "$ r#"urc#.

    D. Ba'a!c# "$ r#("!ibi'it% a!d ("#r.

    ANS : B

    9. 'ublic epectations, shareholders interests, a better environment and ethicalobligations are all arguments for"

    A.  Th# c'aica' &i# "$ bui!## b#i!* "cia''% r#("!ib'#.

    B. Bui!## !"t aumi!* "cia' r#("!ibi'it%.

    C. Bui!## r#("!di!* t" har#h"'d#r b% ma@imii!* (r"7t.

    D. Th# "ci"#c"!"mic &i# "$ bui!## b#i!* "cia''%

    r#("!ib'#.

    ANS : D

    18. hich statement best describes why an organisation should consider writing a

    'olicy for Corporate Sustainability&

    A. o appease the local Council 2ffice.

    *. o ensure that a sustainable plan of action is adhered to.

    C. o develop a best means of wor%ing within the local community.

    #. o be considered eFual to other organisations.

    AN% : +

    18. hy is Corporate Sustainability important&

    A. o safeguard or restore the environment and ensure Fuality of life for

    communities and societies.

    *. o safeguard or restore the environment.

    C. o ensure Fuality of life for communities and societies.

    #. o ensure that (overnment sustainability guidelines are adhered to.

    AN% : A

    $=. Socially responsible beahavior "

    A. Never leads to improved financial performance.

    *. :as adverse impact on sta%eholders.

    C. Is in a firms selfinterest.

    #. !esults in illwill from the community.

    AN%: 5

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    IN#A! !AC:3AAI;1)1+=/=SI !ANS;E! A7

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    11. W#b#r i! Nih"$ Q #uri#! -010 *i 7 6#% ("i!t ("iti id# "$CR+ except  ...a. P"iti ##ct "! th# c"m(a!%9 r#(utati"!.b. /!cr#a#d ri6c. /!cr#a#d r#!u# $r"m th# i!cr#a# i! a'# a!d mar6#t #@(a!i"!d. P"iti ##ct "! m"ti&ati"!+ r#cruitm#!t+ a!d #m('"%## ri*htAN: B

    1-. Thi a((r"ach i r% im("rta!t t" u# i! d#'"(m#!t a!d i! bui!#(r"c##+ thi i r#'at#d t" th# c"!c#(t "$ CR it#'$+ hich tat# that th#bui!# #thic u#d a c"m(a!% ha a *r#at i!Gu#!c# i! th# (r"c# "$bui!# (r"*r# "r i! ("rti"! ca! (a th# a% t" achi# a *"a'c"m(a!%+ (r"7t "ri#!tati"!a. #r&ic# a((r"achb. Ethica' a((r"achc. Dir#ct a((r"achd. Bui!# a((r"ach

    AN: B

    13. /! thi a((r"ach # !##d t" im('#m#!t it ithi! th# #!t#r(ri# %t#mit#'$. " that thr"u*h thi a((r"ach # i'' b# ab'# a!d cr#at# a!atm"(h#r# that i m"r# $"cu#d "! th# im(r"m#!t a!d (r"&ii"! "$b#!#7t t" th# *#!#ra' (ub'ic th# r#u't "$ "ca''#d ...a. #r&ic# a((r"achb. #thica' a((r"achc. Dir#ct a((r"achd. Bui!# a((r"achAN: A

    14. Th# h"'# (#r(#cti "$ CR ca! b# tra!'at#d i!t" #ra' CRa((r"ach#+ uch a th# thr## a((r"ach# ar# i!tr"duc#d Wi!d"r Nih"$Q #uri#!+ -010+ except  ...a. #thica' a((r"ach t" th# i!t#r#t "$ "th#r th#"r#tica'b. a((r"ach t" #a'th cr#ati"! #c"!"mic th#"r%+ a!dc. a((r"ach t" ri*ht a!d "b'i*ati"! "$ th# tat# ("'itica' th#"r%.d. A((r"ach th# r#'#&a!t bui!# ca#AN : D

    1?. B#r*#r #t. a' Nih"$ Q #uri#!+ -010 *i &i# b#rb#dat#rhada( CRa((r"ach+ except  ....

    a. a((r"ach t" ri*ht a!d "b'i*ati"! "$ th# tat# ("'itica' th#"r%.b. a m"d#' "$ #r&ic# t" th# c"mmu!it%+ hich i a'm"t #ua' t" ("'itica'

    th#"r% Wi!d"r.c. a((r"ach th# r#'#&a!t bui!# ca#d. Th#r# ar# m"d#' b""t "cia' &a'u# that ar# imi'ar t" Wi!d"r #thica'

    a((r"ach.A! : A

    1. Th# ituati"! i! hich ub"rdi!at# mut c"m('#t# a ta6 "r acti&it% thatha b##! d"!# t" th# b" ca''#d ...a. P"'itica' acc"u!tabi'it%b. Acc"u!tabi'it% "r*a!i5ati"!c. Acc"u!tabi'it% 'a

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    d. (r"$#i"!a' acc"u!tabi'it%AN: B

    1I. Acc"u!tabi'it% i c"!c#r!#d ith th# #'#ct#d r#(r##!tati+ ("'itica'(arti# a!d (ub'ic "cia'. Thi i a ituati"! h#r# #'#ct#dr#(r##!tati "r a(("i!t#d mi!it#r #r# a6#d t" *i acc"u!t "$ th#iracti&iti# duri!* th#ir tim# i! "c#. P"'itica' acc"u!tabi'it% uua''%ma!i$#t it#'$ i! th# c"!c#(t "$ i!di&idua' mi!it#ria' r#("!ibi'it% a ac"r!#rt"!# id#a "$ r#("!ib'# *"r!m#!t ca''#d ...a. Acc"u!tabi'it% "r*a!i5ati"!b. Pr"$#i"!a' acc"u!tabi'it%c. Acc"u!tabi'it% 'ad. P"'itica' acc"u!tabi'it%AN: D

     18. Th# (ub'ic ma% a'" b# ca''#d b% th# c"urt t" acc"u!t $"r th#ir "!acti"!+ "r "! b#ha'$ "$ th# i!tituti"! a a h"'#. Par'iam#!t a!d th#

    c"urt act#d a '#*a' 'iabi'it% i ca''#d ...a. Acc"u!tabi'it% 'ab. ("'itica' acc"u!tabi'it%c. Acc"u!tabi'it% "r*a!i5ati"!d. (r"$#i"!a' acc"u!tabi'it%AN: A

    1M. Pr"$#i"!a' a'" ta6# u( th# a(("i!tm#!t a a (ub'ic #r&a!t; Th##(r"$#i"!a' i!c'ud#: chart#r#d acc"u!ta!t+ d"ct"r+ #!*i!##r #tc. Th#(r"$#i"!a' b#'"!* t" "!# a"ciati"! "r th# "th#r a!d th#% act i!acc"rda!c# ith th#ir c"d# "$ c"!duct a!d #thic. Th#% ar# a'"r#("!ib'# $"r th#ir b"d% ca''#d ...

    a. (r"$#i"!a' acc"u!tabi'it%b. ("'itica' acc"u!tabi'it%c. Acc"u!tabi'it% "r*a!i5ati"!d. Acc"u!tabi'it% 'a

    AN : A

    -0. A# th# (#r$"rma!c# "$ (ub'ic i!tituti"! a!d h"'d#r "$ (ub'ic "c#thr"u*h th# &ari"u c"mm#!t i! th# #'#ctr"!ic m#dia+ dai'% !#(a(#r+a!d ma*a5i!#. Th#% ca! ca'' a r#(r##!tati "$ th# *"r!m#!t t"i!ti*at# th# (r"b'#m a!d bri!* it t" th# Nati"!a' A#mb'% ca''#d ...

    a. Dudgment b. (eneral publicc. public officer d. 'ublic assessment

    AN : D

    %,A? CDAN 1

    %8/NA A$CN(AN%

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    Nama : ntan 4idya Prames*ari

    N/ : F!"#

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    J. he concept of how organiations handle nonfinancial factors related to environmental,social, and governance issues that potentially impact the organiations future performance,

     balancing the budget and value calleda. Corporate (overnance Concept

     b. Capital 3ar%et Conceptc. 3anager-s Conceptd. Sustainability Concept

    ANS" #

    >. Independent institution that describes its mission as the development and dissemination of globally applicable sustainability reporting guidelines isa. International Integrated !eporting Council

     b. (lobal !eporting Iniciativec. (enerally Accepted Accounting 'rincipled. Statement on 3angement Accounting

    ANS" *

    B. he perspective of balanced scorecard, ecepta. ;inancial 'erspective

     b. Customer 'erspectivec. Internal *usiness 'rocess 'erspectived. Complementary !elation 'erspective

    ANS" #

    8. he author of the article 0Sustainability !eporting by 2rganiations" An Integrated Approach2r A Separate Category ithin he *alanced Scorecard *ased on 7ey #rivers hrough A3apping Strategy5 isa. !aida Chacroun

     b. 'ineno Charlesc. 3arinne 6. Damesd. Andre Ni4hof 

    ANS" *

    1=. In the (!I framewor%, the center is abouta. National Annees

     b. Sector Supplementsc. !eporting ;ramewor% d. Standard #isclosure

    ANS" C

    A($8? #

    11. he glass ceiling metaphor refers to the inherent limitations created by a business caseapproach towardsneed for the company to 9sell9 its image in the mar%et as well as toconvey financial and accounting information is the definition ofa. Corporate Social !esponsibility

     b. (overnmentc. Corporate (overnanced. *alanced Scorecard

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    ANS" A

    1$. CS! can be translated into several approaches below, ecepta. Strong corporate selfrestraint and altruistic duties

     b. Economic theoryc. Corporate citiensipd. Social value

    ANS" #

    1). 2ne of the five %ey areas where CS! initiatives positive relations can be created is ina. 3ar%eting Approaches

     b. Cost savingsc. Eecutives Compensation

    d. Crossborder investments

    ANS" *

    1+. he author of the article 0he (lass Ceiling of Corporate Social !esponsibility5 isa. !aida Chacroun

     b. Andre Ni4hofc. 'ineno Charlesd. 3arinne 6. Dames

    ANS" *

    1/. In the stage models in relation to the business case approach to CS!, 2pposition andignorance is ona. ;orth wave

     b. hird wavec. Second waved. ;irst wave

    ANS" #

    A($8?

    1J. hat is situation where superior officer as% the subordinate to account for their assignmentor activity&a. 'olitical Accountability

     b. 2rganisational Accountabilityc. 6egal Accountabilityd. 'rofessional Accountability

    ANS" *

    1>. he situation that concerned with the elected representative, political parties and publicoffice holders called

    a. 2rganisational Accountability b. 6egal Accountability

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    c. 'rofessional Accountabilityd. 'olitical Accountability

    ANS" #

    1B. Chartered Accountant, doctors, and engineers included ina. 'olitical Accountability

     b. 'rofessional Accountabilityc. 2rganisational Accountabilityd. 6egal Accountability

    ANS" *

    18. hich accountability that belongs to associationor the other and they are to act in compliancewith their ethic and code of conduct&

    a. 'olitical Accountability b. 2rganisational Accountabilityc. 'rofessional Accountabilityd. 6egal Accountability

    ANS" C

    $=. hich accountability that 4udiciary hold eecutives&a. 'olitical Accountability

     b. 2rganisational Accountabilityc. 'rofessional Accountabilityd. 6egal Accountability

    ANS" #

     NA3A " 6IA #I C

     NI3 " ;1)1+=//

    A!I7E6 B1. As the world population increases, and the avaibility of .... decrease.

    a. sta%eholder  b. Companiesc. materialsd. Natural resources

    ANSE!" #

    $. hat is the purpose of article by 3arianne 6. Dames&

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    >. here are + measures in the balanced score card. hat is that&a. ;inancial, customer, internal business, learning and growth

     b. ;inancial, seller, internal business, placec. 6earning and growth, customer, financial, eternal businessd. Internal business, seller, place, financial

    ANSE!" A

    B. hat is the critical factor for an effective *SC in organiations&a. *SC hard to accept

     b. Aligment four measures with vision and strategic organiationc. here isn-t critical factor d. *SC easy to understand

    ANSE!" *

    8. he report ob4ectives by 'rinceton

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    c. Jd. /

    ANSE!" #

    1$. In which year the term of CS! became familiar&a. he end of 18==s

     b. Early of 188=sc. 3iddle 188=sd. In188=s

    ANSE!" A

    1). *ased on eber ?$==B@, which one positif effect belong to&a. Cost savings

     b. !eduction managementc. Increase revenued. Company image and reputation

    ANSE!"#

    1+. his first argument for the glass ceiling of CS! is based on the resource dependencytheoryof the firm. hat sentence belong to ....a. 3argolis and alshb. Scherer and 'alaoc. Densen and (ondd. ernerfelt and *arney

    ANSE!" #

    1/. *ased on CS! concept, there are two approach. hat is that approach&a. Social valuesled approach and syncretic stewardship approach

     b. Company values approach and social values approachc. ;inancial value approach and company value approachd. Syncretic stewardship approach and financial value approach

    ANSE!" A

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    A!I7E6 11

    1J. :ow many the scope for the papper was limited&a. five ;ederal miistries and seven 'arestatals and (overment Agencies

     b. eight ;ederal miistries and three 'arestatals and (overment Agencies

    c. seven ;ederal miistries and four 'arestatals and (overment Agenciesd. ten ;ederal miistries and ten 'arestatals and (overment Agencies

    ANSE! " #

    1>. hat is the ob4ective from papper by Syivester ;eyie A%enbuli&a. Eamine the trust of employee

     b. Eamine the legal framewor% for performance, policies and 3onitoringc. Improving earning on companiesd. !eview the etent of CS! in companies

    ANSE!" *

    1B. hose performance is asses by public assesment&a. 'ublic organiation

     b. 'ublic spea%er c. 'ublic companies

    d. 'ublic institutions

    ANSE!" #

    18. hich commite who have responsible for public accounts&a. /H

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    ANSE!" #

    (he +enefit of %ustainability and ntegrated eporting: An nvestigation of Accounting

    /a0or’s Perception

    J. he (!I guidelines continue to evolveG the fourth generation of the guidelines was

    recently completed in...

    E. $=1$

    ;. 1#!

    (. $=11

    :. $=1+

    Ans*er: +

    >. Article 0he *enefit 2f Sustainability And Integrated !eporting" An Investigation 2f 

    Accounting 3a4or- 'erceptions5 published in ...A. Dournal of 3anagements+. Dournal of ?egal> 8thical> and egulatory ssues

    C. International Dournal of 3anagement !eporting#. Dournal of Applied 3anagement !esearch

    Ans*er: +

    B. In the longrun, collecting and analying information necessary for I! may lead to&A. decreased operational effectiveness and efficiency and longterm achievement of a

    companys mission and goals.*. disaster.C. no where.5. increased operational effectiveness and efficiency and long-term achievement

    of a companyBs mission and goals.

    Ans*er: 5

    8. hich research method is used in the article 0he *enefit 2f Sustainability And

    Integrated !eporting" An Investigation 2f Accounting 3a4or- 'erceptions5&A. Interview*. 2bservationC. 6iterature Study5. Questionnaire

    Ans*er: 5

    1=. hus, in the longrun, collecting and analying information necessary for I! may leadto...

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    A. increased operational cost and liability and longterm achievement of a

    company-s mission and goals

    +. decreased operational effectiveness and efficiency and longterm achievement of 

    a company-s mission and goals

    3. decreased net income and net current asset and longterm achievement of acompany-s mission and goals

    5. increased operational effectiveness and efficiency and long-term achievement

    of a company’s mission and goals

    Ans*er: 5

    %ustainability eporting +y ,rgani2ations: An ntegrated Approach ,r A %eparate

    3ategory 4ithin (he +alanced %corecard +ased ,n $ey 5rivers (hrough A /apping

    %trategy6

    . Sustainability reporting by organiations " an itegrated approach or a separate

    category within the balanced scorecard based on %ey drivers through a mapping

    strategy was writed by "

    A. 3arry D*. 3arry D and 'ineno, charles DC. Crawford , #avid and odd Scaletta5. Pineno> charles D

    Ans*er : 5

    1. he following concepts are an integral part of the paper Sustainability !eporting *y

    2rganiations" An Integrated Approach 2r A Separate Category ithin he *alanced

    Scorecard *ased 2n 7ey #rivers hrough A 3apping Strategy, ecept&A. Strategy 3ap describes how an organiation matches its own capabilities with

    the opportunities in the mar%etplace to accomplish its overall ob4ectives.*. Continuous improvement the process and company philosophy that create a

    neverending search for higher levels of performance within many organiations.

    C. he preamble to the $==) AACS* standards for business accreditation challengesschools to engage in continuous improvement of the Fuality of the content,

    delivery, and administration of management education.5. /anagement by ,b0ective

    Ans*er: 5

    !. he advantages of a separate category sustainability dimension in balance scorecard

    s...A. ?oss of po*er or independence by social managers*. Attention to boundaries and overlap

    C. !eFuired review of all metrics within the balanced scorecard#. 6ac% of a synergistic approach to the management of the organiation

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    Ans*er: A

    ". 2-Neil and *ensimon ?1888@ described how a faculty committee at the !ossier 

    School of Education of

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    *. 2bae ?$==J@C. Sylvester ;eyi ?$=11@5. %ylvester Feyi '1#1)

    Ans*er : 5

    +. *elow are indirect effects creating this glass ceiling in the article 0he (lass Ceiling

    of Corporate Social !esponsibility5, ecept ...A. a business case approach to CS! results in opportunism" business cherrypic%ing

    the social issues agenda*. a business case approach to CS! leaves the institutional bloc%ades intactC. a business case approach to CS! drives out intrinsic motivation for CS! #. a business case approach to 3% increases profit

    Ans*er : 5

    /. hy is at the first sight, a business case approach to CS! seems an oymoron to

    financial planner&

    A. *ecause the concept of CS! never meet the needs of the company

    *. he financial planner never studied about CS! 

    C. *ecause the CS! concept will never be adopted by the company

    5. %olving environmental problems and dealing *ith societal problems *ill

    involve costs for a business. (his *ill put a business at a disadvantage

    compared to competitors> so