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PENGARUH TEKANAN STAKEHOLDER DAN CORPORATE GOVERNANCE TERHADAP KUALITAS SUSTAINABILITY REPORT

open access: yesJurnal Akademi Akuntansi, 2019
The purpose of this study is to examine the effect of stakeholder pressure and corporate governance on the sustainability report quality in the companies listed on the Indonesia Stock Exchange for 2017.
Rini Suharyani   +2 more
doaj   +2 more sources

THE IMPACT OF FINANCIAL PERFORMANCE AND BOARD DIVERSITY ON SUSTAINABILITY REPORT DISCLOSURE [PDF]

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2023
The purpose of this research is to analyze how financial performance and board diversity affect the disclosure of sustainability reports. This study collects samples through purposive sampling technique.
Neris M.H., Handajani L., Husnan L.H.
doaj   +1 more source

The impact of financial distress, sustainability report disclosures, and firm size on earnings management in the banking sector of Indonesia, Malaysia, and Thailand [PDF]

open access: yesContabilitate şi Informatică de Gestiune, 2022
Research Question: Does financial distress, sustainability report disclosures, and firm size have an effect on earnings management? Motivation: Researchers want to know the effect of financial distress, sustainability report disclosures, and firm size ...
Revy Karina, Yanuar Nanok Soenarno
doaj   +1 more source

Sustainability reporting: An overview of the recent development [PDF]

open access: yesAccounting and Financial Control, 2021
This study aims to provide an extensive overview of the current state of sustainability reporting through the review studies on sustainability reports (SR) in the accounting literature for the period 2015–2020.
Inten Meutia   +2 more
doaj   +1 more source

Sustainability Reporting [PDF]

open access: yesSSRN Electronic Journal, 2019
Contains fulltext : 209131.pdf (Publisher’s version ) (Open Access)
Hijink, J.B.S., Veld, L. in t'
openaire   +3 more sources

The Effect of The Carbon and Environmental Performance on Sustainability Report

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2021
The sustainability report contains information that can help investors predict the company’s future ability with its stakeholders’ support. This study explains the effect of the carbon performance and environmental performance on sustainability report ...
Maya Indriastuti, Anis Chariri
doaj   +1 more source

Pengaruh Kinerja Lingkungan, Penerapan Green Accounting, dan Pengungkapan Sustainability Report Terhadap Nilai Perusahaan

open access: yesJurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBMA), 2023
Penelitian ini bertujuan untuk menguji pengaruh Kinerja Lingkungan yang diukur menggunakan peringkat PROPER, penerapan Green Accounting yang diukur dengan biaya lingkungan dan laba bersih, serta pengungkapan Sustainability Report yang diukur dengan ...
A. D. Lestari, Khomsiyah Khomsiyah
semanticscholar   +1 more source

TREADING THE SUSTAINABLE DEVELOPMENT CONCEPT: NARRATIVE EXPRESSION OF A STATE-OWNED ENTERPRISE

open access: yesResearch in Management and Accounting, 2022
One idea that focuses on the three pillars of sustainability, the economic, social, and environmental pillars, is sustainable development. The main challenge is achieving the balance of economic, social, and environmental elements.
Natasia Alinsari, Arthik Davianti
doaj   +1 more source

Pengaruh Comprehensive Stakeholder Pressure dan Good Corporate Governance terhadap Kualitas Sustainability Report

open access: yesOwner, 2022
This study aims to analyze the effect of comprehensive stakeholder pressure and good corporate governance (GCG) on sustainability report quality. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019 period.
S. Sriningsih   +1 more
semanticscholar   +1 more source

PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN

open access: yesJOURNAL OF APPLIED MANAGERIAL ACCOUNTING, 2021
This study aims to examine the impact of disclosure of sustainability economic (EC), social dimension (SO) and environmental dimension (EN) on issuer's financial performance in 2012-2015 period in mineral and mineral mining sector, energy, gas and ...
N. Lestari, Suryani Irma
semanticscholar   +1 more source

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