• https://theoejwilson.com/
  • mariatogel
  • santuy4d
  • garuda slot
  • garudaslot
  • https://edujournals.net/
  • nadimtogel
  • https://mitrasehatjurnal.com/
  • slot gacor hari ini
  • g200m
  • 55kbet
  • slot gacor
  • garudaslot
  • link slot gacor
  • KUALITAS SUSTAINABILITY REPORTING DALAM RISET PELAPORAN KORPORAT | Dosinta | AKUNTABILITAS

    KUALITAS SUSTAINABILITY REPORTING DALAM RISET PELAPORAN KORPORAT

    Nina Febriana Dosinta, Nur Fitriana Hamsyi, Juanda Astarani

    Abstract


    The Sustainability Reporting (SR) quality had questioned because there is no standard in preparing SR enforced by standard setters in Indonesia. The SR quality had anticipated by reviewing corporate reporting research. Therefore, this study investigates the quality of SR in corporate reporting research. This study uses a systematic literature review from 2007-2020 through articles based on selected databases. The results showed that the measurement of the SR quality had dominated by the use of codification from the Global Reporting Initiatives (GRI). The accountability of corporate reporting, especially SR, cannot only be reviewed through GRI. The quality of SR in corporate reporting research shows that the codification proposed by other researchers besides GRI can be an alternative as a form of corporate reporting accountability. SR quality as an indicator of accountability for the implementation of the company's sustainability activities. The sustainability reporting quality is not a goal, only a tool to assess the sustainability of activities that an entity has carried out.


    Keywords


    sustainability reporting quality; corporate reporting; accountability

    Full Text:

    PDF


    DOI: https://doi.org/10.29259/ja.v16i2.15881

    Refbacks

    • There are currently no refbacks.




    Akuntabilitas
    Jalan Raya Palembang-Prabumulih Km. 32 
    Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya 
    Indralaya, Sumatera Selatan, Indonesia
    Email: jurnal.akuntabilitas@unsri.ac.id, Tel/Fax : (0711) 580964


    p-ISSN: 1978-4392, e-ISSN:2685-7030


     

    Creative Commons License

    Akuntabilitas is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.