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Determining factors of sustainability report using the institutional isomorphism theory approach

Author

Listed:
  • Tri Siwi Nugrahani
  • Hadri Kusuma
  • Johan Arifin
  • Rifqi Muhammad

Abstract

Sustainable development requires support from various parties including companies which is realized by participating in the preparation of sustainability reports. In addition, companies need to pay attention to the determinants of quality SR. This study aims to examine the determinants of SR quality in companies listed on the IDX during 2017-2020. Purposive sampling method. The research hypothesis is: social and environmental performance disclosure, audit committee, majority shareholder pressure and industry pressure have an effect on the quality of SR. The results of the study show that disclosure of environmental and social performance, and industrial pressure have an effect on SR quality, while the pressure of majority shareholders and audit committees has not been proven to have an effect on SR quality. This study contributes to examining the quality of SR by using the GRI guidelines in terms of content and using an institutional isomorphism approach

Suggested Citation

  • Tri Siwi Nugrahani & Hadri Kusuma & Johan Arifin & Rifqi Muhammad, 2023. "Determining factors of sustainability report using the institutional isomorphism theory approach," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 27(1).
    • Handle: RePEc:uii:jaaife:v:27:y:2023:i:1:id:27146
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