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Show positive respond company to value and norm going into effect in society, so that get society sympathy.

As according to desire stockholder, in this case public.

Lessening tension dislike of society to company which sometime hateful activity of society not possible to avoid.

Assisting importance of national, like natural conservation, conservancy of artistic and culture goods, increase of people education, labor, and others.

At others, reason of challenger which frowns on social responsibility concept of company shall be as follows:

Calling away the attention company from target of the core important in searching profit. This will generate extravagance.

Conducive involvement of company to politics game or power redundantly which in fact none its field.

Generate the business environment which is homogeneous, not pluralistic.

Social involvement need the big enough energy and fund which cannot be fulfilled by finite company fund, which can generate the bankruptcy or degrade the level of company growth.

Involvement of complex such social activity need the energy and all expert which not yet already owned by company (Ahmed Belkoui, SEA 1984 in Harahap, Sofyan Syafri, 1993).

Social Accounting
Definition of Accounting which is often met in literature is definition opened by American Institute of Certified Public Accountant (AICPA), that is as follows

'Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the result thereof.'

Other definition according to American Accounting Association (AAA) which shall no longer touch the word 'art' but rather affirm at word of ' process' (in Suwardjono, 2005):

Accounting is 'a€|a€| the process of identifying, measuring, and communicating information to permit informed judgements and decisions by users of the information.'

Definition which is much the same that according to AICPA 1970 that is (in Suwardjono, 2005):

Accounting is a service activity. Its function is to provide quantitative information, primarily financial in nature, about economic entities that is intented to be useful in making economic decision.'

Paul Grady support the accountancy definition as science, representing definition completion from AICPA:

'Accounting is the body of knowledge and functions concerned with systematic ariginating, authenticating, recording, classifying, processing, summarizing, analyzing, interpreting, and supplying of dependable and significant information covering transactions and events which are, in part at least, of financial character, required for the management and operation of an entity and for reports that have to be submitted thereon to meet fiduciary and other responsibilities.'

While for the congeniality of social accountancy, Ramanathan (1976) in Suwardjono (2005) defining as follows:

'Social accounting is the process of selecting firm-level social performance variables, measures, and measurement procedures; systematically developing information usefull for evaluating the firms social performance; and communicating such information to concerned social groups, both within and outsi