Jurnal Akademi Akuntansi (JAA)
Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)

Eksplorasi Sustainable Development Goals (SDGs) Disclosure Di Indonesia

Agung Prasetyo Nugroho Wicaksono (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Malang, Jawa imur, Indonesia)



Article Info

Publish Date
28 Feb 2023

Abstract

SDGs (Sustainable Development Goals) is a global development agenda that aims to alleviate problems in the social, economic, environmental, as well as legal and governance fields to ensure the quality of human life in a sustainable manner. This study seeks to explore the disclosure of SDGs in companies from various sectors in Indonesia. Sampling using purposive sampling technique so as to produce 16 companies from 8 sectors as the sample. The analysis method uses content analysis in the 2021 sustainability report which is then explored using matrix coding on Nvivo. The results show that the level of disclosure of the SDGs in Indonesia is very low with an average of 8% based on business action and 20% based on SDGs targets.

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Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA ...