Results 11 to 20 of about 15,751,476 (304)

Sustainability Reporting [PDF]

open access: yesMeditari Accountancy Research, 2017
PurposeSustainability reporting serves as a means of communication between corporations and their stakeholders on sustainability issues. This study aims to identify and account for the contents of sustainability reporting communicated through the websites of the plants in five continents of the same multinational mining corporation.Design/methodology ...
Koshkaki, Majid Rahmanian   +2 more
  +7 more sources

Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Pengungkapan Sustainability Report

open access: yesJurnal Ilmiah Akuntansi Kesatuan, 2021
One of the main objectives of the establishment of an entity is to achieve business continuity or sustainability in the future, a good company is always able to manage in terms of financial and non-financial.
Toni Hermawan, S. Sutarti
semanticscholar   +1 more source

Profitabilitas dalam Memediasi Pengaruh Kepemilikan Institusional, Komite Audit, dan Ukuran Perusahaan terhadap Pengungkapan Sustainability Report

open access: yesBusiness and Economic Analysis Journal, 2021
Tujuan penelitian dilakukan adalah menguji pengaruh kepemilikan institusional, komite audit, dan ukuran perusahaan terhadap pengungkapan sustainability report dengan variabel intervening profitabilitas.
Devi Istiani Roviqoh, M. Khafid
semanticscholar   +1 more source

IS MANDATORY SUSTAINABILITY REPORT STILL BENEFICIAL?

open access: yesJurnal Akuntansi dan Keuangan Indonesia, 2021
The latest regulations in Indonesia (SEOJK No 16/SEOJK.04/2021) have required public companies to make a sustainability report every year in order to increase sustainable in­vestment.
Astrid Rudyanto
semanticscholar   +1 more source

The Effect of Corporate Governance and Company Characteristics on Disclosure of Sustainability Report Companies

open access: yesEuropean Journal of Business and Management Research, 2021
This research is a proof-of-concept of important analytical and / or experimental functions and / or characteristics. In the era of globalization, business competition has become very fierce.
Sely Megawati Wahyudi
semanticscholar   +1 more source

Effect of Corporate Governance, Firm Characteristic, Disclosure of Corporate Social Responsibility (CSR) on Firm Value

open access: yesJurnal Economia, 2021
: This study aims to determine the effect of corporate governance, firm characteristics, disclosure of corporate social responsibility (CSR) on firm value.
Rahimah Bawai, Hermala Kusumadewi
doaj   +1 more source

The Quality of Sustainability Report Disclosure and Firm Value: Further Evidence from Indonesia

open access: yesProceedings, 2022
According to POJK No 51/POJK.03/2017, since January 2020, public companies are required to prepare a sustainability report (SR). This study aims to examine whether the quality of the sustainability report disclosure (SCR) has a significant association ...
Arthaingan H. Mutiha
doaj   +1 more source

RITUAL NYADRAN PRAGMATICS FOR ENVIRONMENTAL MANAGEMENT ACCOUNTING

open access: yesJurnal Akuntansi Multiparadigma, 2021
Abstrak- Pragmatika Ritual Nyadran bagi Akuntansi Manajemen Lingkungan. Tujuan Utama – Penelitian ini menginterpretasikan kejeniusan kearifan lokal ritual nyadran untuk mengungkapkan akuntansi manajemen lingkungan.
Whedy Prasetyo
doaj   +1 more source

The Effect of National Business Systems on Social and Environmental Disclosure: A Comparison between Brazil and Canada

open access: yesRevista Brasileira de Gestão De Negócios, 2020
Purpose – This paper evaluates the influence of the institutional environment on the extent of social and environmental disclosure of companies from institutionally distant countries.
Romulo Alves Soares   +3 more
doaj   +1 more source

Home - About - Disclaimer - Privacy