Study of The Determinants Existence of External Assurance on Sustainability Reports in Indonesia

Dias, Cana Antyanta; Basuki, B.

doi:10.5220/0007016804540460

Cited by 2 publications

(2 citation statements)

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“…This study uses an isomorphism theory approach in testing the quality of SR because this study is related to the success and sustainability of the company (Meyer & Rowan, 1977). The institutional theory approach of isomorphism is very appropriate in testing the quality of SR because it has a conformity between values and social norms, as well as stakeholder pressures that are essential to society and legitimacy (Dias & Basuki, 2018;Evana, 2017) who explained that companies tend to follow from a homogeneous community so that it will influence in making decisions both coercively (coercion), normatively, and mimetically (imitating) in compiling SR.…”

Section: Literature Review Theory Isomorphismmentioning

confidence: 99%

Determining factors of sustainability report using the institutional isomorphism theory approach

Nugrahani¹,

Kusuma²,

Arifin³

et al. 2023

J. Akun. Audit. Ind.

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One form of company participation in sustainable development is the preparation of quality reports (SR) taking into account SR content and pressure from stakeholders including the determinants of SR quality in companies listed on the IDX during 2017-2020 with an isomorphism theory approach. The sample for this study was 444 companies using the purposive method, with the criteria for companies compiling SRs during the year of observation either separately or in combination with the annual financial statements. Data analysis with multivariate regression. The results showed that environmental pressure and social pressure coercively isomorphism had an effect on SR quality, and industrial pressure had mimetic isomorphism affected SR quality, while normative pressure from the audit committee had no effect on SR quality because p > 0.05. This study proves that testing the quality of SR with a coercive, mimetic, and normative isomorphism theory approach can determine the quality of SR.

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Section: Literature Review Theory Isomorphismmentioning

confidence: 99%

Determining factors of sustainability report using the institutional isomorphism theory approach

Nugrahani¹,

Kusuma²,

Arifin³

et al. 2023

J. Akun. Audit. Ind.

View full text Add to dashboard Cite

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“…External assurance in this study was measured by modifying the measuring instrument by combining the analysis content and the dummy used in the study (Dias & Basuki, 2018) which used a dummy for ownership of external guarantees in the sustainability report with the measuring instrument used by (Harymawan et al, 2019) which is carried out by conducting content analysis based on the content disclosure index of external guarantees. However, because not all companies have external guarantees, the modification of this measuring tool refers to the measuring tool developed by (Gunawan & Abadi, 2017).…”

Section: External Assurancementioning

confidence: 99%

The Moderating Role of Environmental Management Accounting on Firm Value

Wicaksono¹,

Tarisa

2022

j. akunt n.a.

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In this study, the authors are interested in examining how the influence of Sustainability Performance, External Assurance and Green Innovation on Firm Value with Environmental Management Accounting as a Moderating Variable. This study uses a population of all companies listed on the Indonesia Stock Exchange from 2015 to 2020 which found 138 samples, according to the criteria needed in this study there were only 23 companies that were sampled for 2015 to 2020. This study used regression analysis. multiple linear with the results of research that Sustainability Performance has a positive effect on firm value, external guarantees have no effect on firm value and green innovation has a positive effect on firm value. For the moderating variable, Environmental Management Accounting can only strengthen the positive influence of Sustainability Performance on Company Value and weaken the positive influence of Green Innovation on Corporate Value.

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Study of The Determinants Existence of External Assurance on Sustainability Reports in Indonesia

Cited by 2 publications

References 0 publications

Determining factors of sustainability report using the institutional isomorphism theory approach

Determining factors of sustainability report using the institutional isomorphism theory approach

The Moderating Role of Environmental Management Accounting on Firm Value

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