Determining factors of sustainability report using the institutional isomorphism theory approach

Determining factors of sustainability report using the institutional isomorphism theory approach

One form of company participation in sustainable development is the preparation of quality reports (SR) taking into account SR content and pressure from stakeholders including the determinants of SR quality in companies listed on the IDX during 2017-2020 with an isomorphism theory approach. The sam...

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Bibliographic Details
Main Authors: Tri Siwi Nugrahani, Hadri Kusuma, Johan Arifin, Rifqi Muhammad
Format: Article
Language:English
Published: Universitas Islam Indonesia 2023-06-01
Series:Jurnal Akuntansi dan Auditing Indonesia
Subjects:
Sustainability Report quality
isomorphism
stakeholder pressure
Online Access:https://journal.uii.ac.id/JAAI/article/view/27146

Internet

https://journal.uii.ac.id/JAAI/article/view/27146

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