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All Journal Jurnal Manajemen Terapan dan Keuangan Media Riset Akuntansi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) al-Uqud : Journal of Islamic Economics Jurnal ASET (Akuntansi Riset) Jambi Accounting Review (JAR) Jurnal Akuntansi
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Dosen Akuntansi FEB Universitas Jambi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal ASET (Akuntansi Riset)

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QUALITY OF CORPORATE SOCIAL RESPONSIBILITY INFORMATION IN INDONESIA Wiralestari Wiralestari
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.39436

Abstract

Currently, social responsibility plays an essential role in the company. Where social responsibility information is a medium to communicate with stakeholders, this information also has a role in gaining the trust of stakeholders due to transparency. The information presented must be relevant and reliable so that it can be trusted. This research was conducted to see how the quality of corporate social responsibility information. The sample of this research is 32 companies that report the company's sustainability report on the sustainability disclosure database. This study uses content analysis that looks at the information contained in the company's sustainability report. GR! 4 and GRI become company standards or guidelines in reporting corporate social responsibility. The results show that companies engaged in finance have higher quality social responsibility information than mining, chemical, and agricultural companies, which directly impact the environment.
Co-Authors Ahmad Bunayya W Amirul Afif Muhamat Bambang Gunawan S Destipa Imelia desty puji r Dewi Fitriani Dwi Annisa A Dwi Febri S Edy Firza Elisa Rama Yanti Enggar D. P. Arum Esty Octesy Fitriani Mansur Fredy Olimsar Iin Tamarisa Iskandar Sam Istiqomah Malinda SB Ivan Ramadhan liana parahdila Lutfi Martha Yurdila J Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Nela Safelia Poni Hasperi Rahman Hakim Rico Wijaya Z Riski Hernando Rita Friyani Sri Rahayu Sri Rahayu Susfayetti Syada Aryanto Tesa Hikmatia R Widya Sari Wendry Wiwik Tiswiyanti Wiwik Tiswiyanti Yuliana Yuliana Zamzami