Indonesia’s Accounting Majors Perceptions on the Benefits of Sustainability Reporting

DOI

10.2991/aebmr.k.200415.015How to use a DOI?

Keywords

Sustainability Reporting, perception, scope and type of information, periode of time, company’s commitment

Abstract

This study aims to examine and analyze the influence of the scope and type of information, period of time, and company’s commitment on accounting majors’ perceptions of the benefits of Sustainability Reporting. This research is a quantitative study with purposive sampling method. The data were collected by using online questionnaire and the research obtained a sample of 160 accounting majors from 62 universities in 28 provinces in Indonesia. The analysis technique used in this study is multiple linear regression. The results of this study shows that the scope and type of information and the company’s commitment influence the perception of accounting majors on the benefits of Sustainability Reporting, while the period of time has no influence on it. In addition, the research indicates that the most important benefits of Sustainability Reporting are related to the ethical and responsible behavior and increase in awareness of environmental and social issues by the company and in enhancing company’s reputation.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nadira Athayasri
AU  - Wahyudin Nor
PY  - 2020
DA  - 2020/04/17
TI  - Indonesia’s Accounting Majors Perceptions on the Benefits of Sustainability Reporting
BT  - Proceedings of the 1st Annual Management, Business and Economic Conference (AMBEC 2019)
PB  - Atlantis Press
SP  - 75
EP  - 79
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200415.015
DO  - 10.2991/aebmr.k.200415.015
ID  - Athayasri2020
ER  -