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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL ECONOMIA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Economy and Business TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Infestasi Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen JABE (Journal of Accounting and Business Education) Jurnal Manajemen dan Kewirausahaan (JMDK) Asia-Pacific Management and Business Application Jurnal Kajian Akuntansi Jurnal Akuntansi Aktual AFRE Accounting Financial Review Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Pendidikan Akuntansi dan Keuangan Journal of Innovation in Business and Economics JIA (Jurnal Ilmiah Akuntansi) Journal of Islamic Monetary Economics and Finance Jurnal Riset Terapan Akuntansi Jurnal Asy-Syukriyyah Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara PROFICIO: Jurnal Pengabdian Masyarakat Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Interdisciplinary Socio-Economic and Community Study Journal of Applied Business, Taxation and Economics Reseach Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) e-Jurnal Apresiasi Ekonomi Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Jurnal Asy-Syukriyyah
Wuryan Andayani
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Brawijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Quality Of Disclosure And Corporate Social Responsibility Reporting Practices In Indonesia Wuryan Andayani, Eza Gusti Anugerah, Erwin Saraswati,
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 | Full PDF (235.719 KB) | 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.
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 . Rosidi Abdul Ghofar Ali Djamhuri Ali Hamzah Alvin Amiroh Nur Amaliyah Andriani Andriani Anelies Yustisia Anggraini, Rosalina Yuri Ardiniamalia, Utari Arum Prastiwi Aulia Fuad Rahman Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bambang Subroto Deepa Sayeesha Segara Demas Taufiq Suganda Deuis Fitriani Dipayana, Muhammad Avicinna Dwi Anggraini, Septia Eko Ganis Sukoharsono Endang Mardiati Eris Nanda Mufarikha Erwin Saraswati Eza Gusti Anugerah Fachruddin Nur Fajriana, Nadia Fauziah, Aminatul Tanaya Fawwaz, Faiq Muhammad Febriyanty, Kartika Setya Fernandez, Felix Hadi Gina Zahira Gugus Irianto Hariadi, Bambang Harning Priyastuty I Wayan Pradnyantha Wirasedana Ibrahim, Ahmad Dzaky Indrayani Iqbal Lhutfi Iwan Triyuwono Jogiyanto Hartono Kartika Putri Kumalasari Lia Yulianti Lilik Purwanti Lucy Sri Musmini M. Iswahyudi Made Sudarma Maharani Wuryantoro Mariatul Ulfa Mansyur Marshaninda, Fayyaza Ghania Mayasari, Rosalina Pebrica Maylansri, Roro Ayu Melinda Ibrahim Muhammad Ikbal Muhammad Rusydi Aziz Nadia Fajriana Namla Elfa syariati Novennia, Rievandra Devita Nur, Fachruddin Rachmawati Rachmawati Rahmah, Layla Fatimah Retno Wulandari Reynaldi, Alessandro Rita Sari Roekhudin, Roekhudin Romadhan, Fadilatur Rosidi Rosidi Salsabilla, Shafira Saputra, Ahmad Yamin Sari Atmini Septilia Woro Anggini Setiyono Miharjo Sheila Gita Aditya Sidarta, Alphasyah Lazuardy Simamora, Masrowaty Rebecca Siregar, Mercy Irene Christine Sony Warsono Sumarno, Devi Cheilsa Supriyadi Supriyadi Sutrisno T Sutrisno T Sutrisno T Sutrisno T Sutrisno T, Sutrisno T Syafiqah, Intan Syaiful Iqbal Tael Batak, Felicia Andrea Tifani Hestikawati Tri Gunarsih Trisno, Sutrino Unti Ludigdo Utama, Sendy Cipta Wirawan Purwa Yuwana Wulan Retnowati Wuryantoro, Maharani Yanti Nova Lita Simorangkir Yeney Widya Prihatiningtias Yusifa Pascayanti Yuwana, Wirawan Purwa Yuwana, Wirawan Purwa Zamal, Syahrul