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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Keuangan dan Perbankan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Minds: Manajemen Ide dan Inspirasi TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan PRIVE: Jurnal Riset Akuntansi dan Keuangan Journal of Dedicators Community Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Environmental, Sustainability, and Social Science Akuntansi dan Teknologi Informasi Transekonomika : Akuntansi, Bisnis dan Keuangan Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) E-Jurnal Akuntansi Jurnal Sipakatau
Erwin Saraswati
Brawijaya University
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Journal : Jurnal Akuntansi

 1 
Quality Of Disclosure And Corporate Social Responsibility Reporting Practices In Indonesia Eza Gusti Anugerah; Erwin Saraswati; Wuryan Andayani
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.392

Abstract

This research aims to analyze the influence of corporate social responsibility (CSR) reporting practices on CSR disclosure quality in Indonesia. This research used a sample of 103 companies across industries (except for natural resource companies) listed on Indonesian Stock Exchange from 2014 to 2016. This research found thatthe voluntary practice of stand-alone report, assurance and reporting guideline does not enhance the quality of disclosure.This practices tend to be usedas symbolic approach to fulfillcompanies legitimacy. This symbolic approach has the meaning that the companieswhich voluntarily disclose theirCSR information, merely aiming a positive impression from their stakeholders.Companies tend to disclose CSR information by diluting the relevant CSR information with unnecessary information to build their desired images.
Co-Authors ,, Nurkholis . Rosidi A.A. Ketut Agung Cahyawan W Aabdulrahim, Mohamed Omar Abdul Ghofar Abdul Ghofar Agung Rakhmat Alfizah Azzahra Ali Djamhuri Almi Hafiz Alvi Syahri Ramadhan Alviona, Adinda Vira AM, Lutfirrahman Ananda Sagitaputri Ananda Sagitaputri Ananda Sagitaputri Anastasia Putri Lestari Anggri Nastiti Arum Prastiwi Asmaul Janah Aulia Fuad Rahman Aviyanti, Richo Diana Ayu Aryista Dewi Ayu Astari Ayu Astari, Ayu Azzahra, Alfizah ‘Ulya, Eva Choirul Bambang Subroto Cynthia Jayanti Daniela, Anastasya Daylinda, Safira Gusti Dian Purnamasari Dien Ajeng Fauziah Doan Tegar Prastyawan Dwi Dayanti Oktavia Edi Purnomo Eko Ganis Sukoharsono Endang Mardiati Erlina Diamastuti Erny Dwi Jayanti Erwanti, Ema Aulia Eza Gusti Anugerah Fachruddin Nur Fadiyah , Putri Farda, Agustin Aulia Fia Rahma Firda Ainun Nabila Fransiska Novina Hayu Indrianti Gabriela Vidiananda Galih Prasetiyo Hafiz, Almi Hanjani, Saufika Hidayat, Firli Huda, Nabilah Imam Hidayat Imam Subekti Imansari, Arizka Rahmaninghadi Inata, Lia Candra Jayanthi, Ni Made Dwi Kamil, Irham Kartika Dewi, Lensa Erliana Santi Kartika, Ita Yuni kevin labbeik Kurniansyah, Firdaus Kurnianto, Sigit Kusumaning Ayu Meryam Julyanda Putri labbeik, kevin Lesar, Nathaniel Erald Levinda Edvandini Levinda Edvandini Lia Candra Inata Lilik Purwanti Made Sudarma Maghfiroh, Ariny Marten PUYO Maulana Fitri Agustin Nur Wahyuni Meita Clara Wijaya Rosa Michael Aditya Surya Permana Mitha Endah Aprilia Morren, Charissa Muhammad Dahlan Nadliroh, Ratna Syifaun Nila Trisna Syanthi Noval Adib Novayanti, Nina Nur, Fachruddin Nurkholis Hamidi Nurkholis Nurkholis Oktavia, Dwi Dayanti Pangestu, Alya Diajeng Pipin Fitriasari Prasetya, Hanung Eryadi Prasida Nurul Husna Princilvanno Andreas Naukoko PUTRI ZANUFA SARI Rinto Ariwibowo Rosidi . Rosidi Rosidi Rusydi, M.Khoiru Sagitaputri, Ananda Salsabilla, Shafira Sari Atmini Siti Nur Aisyah Sujoko, Arif Susanti, Dian Elita SUTRISNO Sutrisno T Sutrisno T Sutrisno T Sutrisno T. Sutrisno, Sutrisno Syafrizal, Alvi Syaiful Iqbal Taufik, Abd Rahman Tifani Titah Dwi Tyastari Upik Nindi Febryanti Wahyuni, Maulana Fitri Agustustin Nur Wardatul Jannah Wibowo, Rina Wijanarko, Karen Natalia Wiwik Saraswati, Wiwik Wulan Retnowati Wuryan Andayani Yeney W. Prihatiningtias Yudhistira, Aditya Meazza Yulia Manda Sari Zahra Zaki Baridwan