Article Per Year (5 Year)
p-Index From 2021 - 2026
6.028
P-Index
This Author published in this journals
All Journal Accounting Analysis Journal Jurnal Akuntansi Aktual Dinamisia: Jurnal Pengabdian Kepada Masyarakat METHOMIKA: Jurnal Manajemen Informatika & Komputerisasi Akuntansi Owner : Riset dan Jurnal Akuntansi FINANCIAL : JURNAL AKUNTANSI Jurnal Manajemen Methosika: Jurnal Akuntansi dan Keuangan Methodist Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Inovasi Indonesian Journal of Advanced Social Works (DARMA) Jurnal Pengabdian Pada Masyarakat METHABDI Majalah Ilmiah METHODA TAMIKA: Jurnal Tugas Akhir Manajemen Informatika & Komputerisasi Akuntansi Basic and Applied Accounting Research Journal Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi
Elisabeth, Duma Megaria
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 51 Documents
Search

 2   3   4   5   6 
Integrated CSR Reporting and Stakeholder Engagement: Implications for Management Accounting Systems Duma Megaria Elisabeth; Septony B Siahaan; Merry Anna Napitupulu; Mulatua P Silalahi; Rimky Mandala Putra Simanjuntak
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ncvt4p05

Abstract

This research examines how integrated Corporate Social Responsibility (CSR) reporting influences stakeholder engagement effectiveness and subsequently transforms management accounting systems in publicly listed corporations. Drawing upon institutional theory, stakeholder theory, and contingency theory, this study investigates how CSR disclosure practices reshape internal management accounting mechanisms to support strategic decision-making and performance measurement. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 118 publicly listed companies across multiple industries (590 firm-year observations, 2020-2024), the research demonstrates that integrated CSR reporting significantly enhances stakeholder engagement quality (β = 0.647, p < 0.001) and directly influences management accounting system sophistication (β = 0.486, p < 0.001). Stakeholder engagement substantially mediates the relationship between integrated CSR reporting and management accounting systems (indirect effect = 0.392, p < 0.001, VAF = 44.6%). The model explains 58.7% of stakeholder engagement variance and 64.3% of management accounting system variance. This study provides comprehensive empirical evidence of how integrated CSR reporting frameworks drive internal management accounting transformation in contemporary organizational environments
Co-Authors Abdi Nadeak Annelise Sasmita Tobing Arthur Simanjuntak Bangun, Joy Erivan Pratama Br. Ginting, Paschloudya Christina Verawaty Situmorang Deby Tobing Dimita Hemalli Premasari Purba Dimita HP Purba Dona Pasaribu Duma Megaria Elisabeth Duma Rahel Situmorang, Duma Rahel Emma Rosinta Simarmata Erissa Antheresya Butar Butar Farida Sagala Farida Sagala Farrel Arvid Faoloaro Zai Felisa Deswana Sianturi Giann Moses Lase Ginting, Mitha C. Ginting, Mitha Christina Goh, Thomas Sumarsan Gracesiela Y Simanjuntak Hervina Friska Siregar Hizkia Tambunan Ivo Maelina Silitonga Ivo Maelina Silitonga Jamaluddin Jamaluddin Jaminta Sinaga Jaminta Sinaga, Jaminta Januardi Mesakh Juni Elisa Sari Ginting Junika Napitupulu Kristanty M N Nadapdap Lamria Sagala Leni Siagian Lyna M. N. Hutapea Maharani, Nurul Latiefah Manalu, Offiani Marbun, Sondang Melanthon Rumapea Merry Anna Napitupulu Mesakh, Januardi Mitha Christina Ginting Mulatua P Silalahi Nadapdap, Kristanty M. N. Nadapdap, Kristanty M.N. Nadiya Meilani Tarigan Novita Tarigan Nurul Hasanah Purba, Dimita H. P. Purba, Dimita H.P. Purba, Livia Grestallia Putra Pratama Putri Sopianna Sianturi Rasmulia Sembiring Rejeki Elmawati Rena Nainggolan Resianta Perangin-Angin Rike Yolanda Panjaitan Rike Yolanda Panjaitan Rimky Mandala Putra Simanjuntak Rintan br Saragih Rintan Saragih Rintan Saragih, Rintan Rustri Ningsih Gultom Sagala, Lamria Sahala Purba Santy Sitohang Sapitri, Nurul Saur Melianna Saur Melianna Sipayung, Saur Melianna Selvina Sitorus Sembiring, Yosephine N. Septony B Siahaan Septony B. Siahaan Siahaan, Septony B Siahaan, Septony B Sihombing, Yohanna Paulina Simanjuntak, Faido M. P. Simanjuntak, Gracesiela Y Simanjuntak, Gracesiela Y. SIMANJUNTAK, GRACESIELA YOSEPHINE Simanjuntak, Wesly A. Simbolon, Roma Siregar, Elizabeth Siregar, Hervina Friska Sitanggang, David Patar Situmorang, Christina Verawaty Sondang N.B. Marbun Sumardi Adiman Tambunan, Jesica Tobing, Annelise Sasmita Wesley Simanjuntak Wesly Andri Simanjuntak Yosephine Sembiring Zai, Farrel Arvid Faoloaro