Jurnal ASET (Akuntansi Riset)
Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022

QUALITY OF CORPORATE SOCIAL RESPONSIBILITY INFORMATION IN INDONESIA

Wiralestari Wiralestari (Universitas Jambi)



Article Info

Publish Date
31 Jul 2022

Abstract

Currently, social responsibility plays an essential role in the company. Where social responsibility information is a medium to communicate with stakeholders, this information also has a role in gaining the trust of stakeholders due to transparency. The information presented must be relevant and reliable so that it can be trusted. This research was conducted to see how the quality of corporate social responsibility information. The sample of this research is 32 companies that report the company's sustainability report on the sustainability disclosure database. This study uses content analysis that looks at the information contained in the company's sustainability report. GR! 4 and GRI become company standards or guidelines in reporting corporate social responsibility. The results show that companies engaged in finance have higher quality social responsibility information than mining, chemical, and agricultural companies, which directly impact the environment.

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Journal Info

Abbrev

aset

Publisher

Subject

Economics, Econometrics & Finance

Description

The aim of this Jurnal ASET (Akuntansi Riset) is to promote a principled approach to research on accounting science-related concerns by encouraging inquiry into the relationship between theoretical and practical studies. Jurnal ASET (Akuntansi Riset) an electronic journal, provides a forum for ...