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All Journal Research Report - Social Science Trikonomika: Jurnal Ekonomi Jurnal e-Komunikasi Indonesian Journal of Sustainability Accounting and Management Jurnal Riset Akuntansi Kontemporer Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat Indonesian Management and Accounting Research International Journal of Entrepreneurship and Sustainability Studies Indonesian Journal of Sustainability Accounting and Management VISA: Journal of Vision and Ideas
Paulina Permatasari
Universitas Katolik Parahyangan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Indonesian Journal of Sustainability Accounting and Management

 1 
A Comprehensive Measurement for Sustainability Reporting Quality: Principles-Based Approach Paulina Permatasari; Juniati Gunawan; Magdi El-Bannany
Indonesian Journal of Sustainability Accounting and Management Vol 4, No 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.282

Abstract

This study presents a comprehensive approach to measure sustainability reporting quality (SRQ) and examines levels of SRQ. It was then used to measure SRQ in Indonesia. Based on reporting guidelines, the new comprehensive measurement for SRQ was developed by not only evaluating the extent of disclosures, but also by examining the quality. The content analysis was conducted to measure the level of SRQ using this comprehensive measurement. The samples are from stand-alone sustainability reports of companies. The results indicate that the overall score for SRQ was moderate. The score was derived using five aspects: the extent of quantitative reporting, the extent of qualitative reporting, the content of the report, the quality of the report, and sustainability reporting accordance. This proposed comprehensive SRQ measurement was used to examine the quantitative and qualitative aspects. This measurement will help academicians to examine the quality of reports and provide more credible assessments that can be used by practitioners to analyze the content of the report. Applying the SRQ measure to Indonesian companies empirically enriches the existing literature and creates a new platform for future studies. 
Co-Authors Arthur Purboyo Atty Yuniawati Christi, Natalia Christian C. Henry Elizabeth Tiur Manurung Elsje Kosasih Felisia . Felix Wijaya Indra Putra Giandrew Linardo Hendra Setiadi Istiharini . Juniati Gunawan Leni Hartono Levithia Rinas Magdi El-Bannany Maria Merry Marianti Michelle Soeryaatmadja Muliawati Muliawati Natalia Christi Natalia Christi Probowo Erawan Sastroredjo Sastroredjo, Probowo Erawan Sylvia Fettry Tulis S. Meliala Vania Natasha