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All Journal JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal Akuntansi Aktual Jurnal Riset Akuntansi dan Keuangan @is The Best [Accounting Information System & Information Technology Business Enterprise] Penentuan harga obligasi dan teori tingkat bunga EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal Akuntansi Bisnis Pelita Bangsa Kontigensi: Jurnal Ilmiah Manajemen LEBAH Jurnal Pelita Ilmu Media Riset Akuntansi Auditing & Informasi Technology and Informatics Insight Journal Jurnal Lentera Pengabdian VIDHEAS: Jurnal Nasional Abdimas Multidisiplin Jurnal Pelita Pengabdian Jurnal Pengabdian Masyarakat dan Riset Pendidikan Cahaya Pengabdian Journal of Economics, Management and Accounting (JEMA)
Setyawan, Wisnu
Universitas Pelita Bangsa
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Journal : Jurnal Riset Akuntansi dan Keuangan

 1 
Isomorfisme Institusional Pada Pengungkapan SDGs Didalam Sustainability Reporting Wisnu Setyawan; Nanny Dewi Tanzil; Dini Rosdini
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2023): Jurnal Riset Akuntansi dan Keuangan. Agustus 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i2.51488

Abstract

Based on the institutional isomorphism theory approach, this study aims to examine the impact of government policies as a coercive factor, as well as the role of CSR governance and the concept of corporate sustainability strategic management as normative factors for organizational change regarding compliance and appropriateness of SDGs disclosure in sustainability reports (SR). Using secondary data from 231 company SRs which operating in Indonesia for the reporting period 2018-2020, obtained 136 SRs that meet the research sample criteria, and then processed by testing statistical regression analysis. The results of this study indicate that the level of disclosure of corporate support for SDGs in SR is influenced by CSR governance and corporate sustainability strategic management.
Co-Authors Abdul Rohim, Abdul Aginta, Amos Christo Agustini Tanjung Aprila Hardi, Resty ARIF SUSILO Arwan Sulaeman, Asep Butsianto, Sufajar Dini Rosdini Dwi Astuti Eko Putra, Fibi Elkin Rilvani Fahmi Ramadhan, Fahmi Fuadi, Agus Hartati, Nani Heriyanti, Sinta Sundari Hilman Maulana Indra Permana, Indra Kheishi, Hassya Leandrew muhidin, asep Muhtajuddin Danny Nanny Dewi Tanzil Nugroho, Arief Teguh Parulian, Parulian Pradita, Nanang Primaraga Sumantri Indra Wicaksana Rensi Suryanti Rismawati Riyanah, Sinah sarwo edy Sarwo Edy Setiawan, Rainaldi Putra Siska Wulandari Siska Wulandari, Siska Siswandi , Arif Siswandi, Arif Solly Aryza Sulaeman, Asep Arwan Sulistyorini, Dian Suriyanti Suriyanti Suriyanti Suryadi, Dikky Ulfa Dwi Nopiana Wahyu Wirjawan, Tri Wicaksana, Primaraga Sumantri Indra Widati, Sindik Wiryawan, Tri Wahyu Wulandari, Dian Sulistyorini