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All Journal International Journal of Social Science Jurnal Manajemen, Akuntansi, Ekonomi
Suheriyatmono
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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ANALYSIS OF THE QUALITY OF ISAE 3000 ASSURANCE STATEMENTS ON CORPORATE SUSTAINABILITY REPORTS ACROSS STOCK EXCHANGES IN SEVERAL COUNTRIES: A 2020-2022 STUDY Gavriel Faith Nangoy; Carmel Meiden; Suheriyatmono
International Journal of Social Science Vol. 3 No. 5: February 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i5.7426

Abstract

While sustainability reporting has made significant strides in recent years, a noticeable gap persists between reporting practices and corresponding assurance measures. This paper emphasizes the alignment of sustainability assurance statements with the essential elements mandated by the ISAE 3000 assurance standard. A content analysis was conducted on the assurance statements of twenty (20) publicly listed companies across 20 different exchanges over a three-year span from 2020 to 2022. The analysis employed a quantitative approach, utilizing scoring to assess the alignment of the content with the requirements of the assurance standard. The research instrument was based on the minimal content elements of ISAE 3000 and developed by previous studies. The study reveals high quality levels among all assurance providers in the sample. Country-wise, the quality level is high for all countries except Japan, Thailand, Denmark, and Australia, which exhibit a medium quality level. Similarly, sectors in the sample generally exhibit a high quality level, except for consumer goods and industrial sectors, which demonstrate a medium quality level. The study also identifies variability in the content elements of assurance statements.
Pengaruh Tarif Perlindungan Konsumen Terahdap Minat Menggunakan Asuransi Pada J&T Express Cp Urip Sumoharjo Bandar Lampung Herawati, Heny; Windi Atika Ningrum; Bisri Merduani; Arsilenda; Suheriyatmono
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 3 No. 3 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v3i3.1263

Abstract

Tingginya minat penggunaan jasa pengiriman barang yang ada dikota Bandar Lampung membuat jasa pengiriman menjadi sebuah kebutuhan. Hal utama yang menyebabkan timbulnya pelanggaran mengenai kepentingan konsumen ialah dikarenakan sangat minimnya kualitas kesadaran dari konsumen akan haknya. Pengaruh tarif asuransi perlindungan konsumen terhadap minat konsumen menggunakan asuransi pada J&T Express CP Urip Sumoharjo Bandar Lampung harus diketahui. Penelitian ini bertujuan untuk mengetahui pengaruh tarif asuransi perindungan konsumen terhadap minat konsumen menggunakan asuransi pada J&T Express CP Urip Sumoharjo Bandar Lampung. Hasil penelitian menunjukkan bahwa Kuesioner yang digunakan valid dan reliabel, serta hasil asumsi klasik menunjukkan data menyebar normal. Uji hipotesis menunjukkan tarif asuransi memberikan pengaruh positif yang signifikan terhadap Minat Konsumen Menggunakan Asuransi pada J&T Express CP Urip Sumoharjo Bandar Lampung
Co-Authors Arsilenda Bisri Merduani CARMEL MEIDEN Gavriel Faith Nangoy Heny Herawati Windi Atika Ningrum