Article Per Year (5 Year)
p-Index From 2021 - 2026
1.756
P-Index
This Author published in this journals
All Journal Bilancia : Jurnal Ilmiah Akuntansi JASF (Journal of Accounting and Strategic Finance) Jurnal Ilmiah Akuntansi Kesatuan Transekonomika : Akuntansi, Bisnis dan Keuangan CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Public and Business Accounting Mount Hope Global Economic Journal Ecoducation
Fatimah, Ari Nurul
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Unveiling The Impact of Collaboration-Oriented Culture on the Sustainability Report Quality: The Role of Stakeholder Pressure Prihastiwi, Diah Agustina; Atika, Atika; Fatimah, Ari Nurul; Utami, Evy Rahman
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.654

Abstract

Purpose: This research attempts to reveal how a team-centric culture impacts the quality of sustainability reports and how stakeholder pressure influences those linkages. Method: This study employs a quantitative methodology. The research sample comprised 64 energy industry companies from 2020 to 2024. Based on the purposive sampling employed, this research consists of 56 energy companies (260 observations). Secondary data from annual reports and corporate sustainability reports were utilised. The data were processed using STATA software. Findings: The findings show that energy companies that prioritise human capital development do not impact on the quality of sustainability reports, according to the fixed effect estimate model. Furthermore, pressure from institutional shareholders does not persuade companies to generate better sustainability reports. This finding aligns with other types of stakeholder pressure, both from creditors and employees. Other findings suggest that only company age can be an indicator of companies producing better-quality sustainability reports. Furthermore, several estimation models found that company size and profitability (return on assets) play a role in encouraging better-quality sustainability reports. Implications: The research findings indicate that all energy companies in Indonesia have not yet used assurance services to verify the information included in their sustainability reports. The findings provide practical implications for regulatory bodies, including the Indonesian Financial Accounting Standards Board-Institute of Indonesia Chartered Accountants (IAI) and the Financial Services Authority (OJK), regarding sustainability report verification regulations to minimise negative narcissism practices. Novelty/Value: This study focuses on the quality of the sustainability report related to the company's culture. Based on the theoretical perspective, this study uses institutional theory and stakeholder theory. Additionally, this study took into account the moderating effect of stakeholder pressure, which might have an impact on managerial choices.
Co-Authors Atika Atika Bharata, Risma Wira Diah Agustina Prihastiwi Isti'anah, Keri Saroh Khafida, Rosiana Nisa, Wachidah Chafidhotun Nuwun Priyono Pitaloka, Shinta Dian Ayu Raissa, Nadilla Amanda Siti Arifah Sumarna, Riza Aziza Supanji Setyawan, Supanji Utami, Evy Rahman Widowati, Sekar Ayu Yulida Army Nurcahya Yustikasari, Evi