企业文化对可持续发展报告质量的影响

Jurnal Akuntansi Pub Date : 2024-01-16 DOI:10.24912/ja.v28i1.1761

Atika Atika, Alex Johanes Simamora

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引用次数: 0

摘要

本研究旨在探讨企业文化对可持续发展报告质量的影响。研究样本总数为 68 个 Sri Kehati 指数观测值。企业文化包括宗族文化、民主文化、等级文化和市场文化。可持续发展报告质量采用评分法进行衡量。数据分析采用回归检验法。根据数据分析，低宗族文化、高等级文化和高市场文化会导致高可持续发展报告质量。但是，民主文化对可持续发展报告质量没有影响。本研究有助于探究在多大程度上实施了 POJK no.51/POJK.03/2017 在多大程度上能使企业获得高质量的可持续发展报告。本研究还有助于为印尼等新兴国家提供证据。

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The Effect Of Corporate Culture On Sustainability Report Quality

This research aims to examine the effect of corporate culture on sustainability report quality. The total research samples are 68 observations on the index of Sri Kehati. Corporate culture includes cultures of clan, adhocracy, hierarchy, and market. Sustainability report quality is measured by the scoring method. Data analysis uses regression tests. Based on data analysis, low clan culture, high hierarchy culture, and high market culture lead to high sustainability report quality. However, there is no effect of adhocracy culture on sustainability report quality. This research contributes to investigating how far the implementation of POJK no. 51/POJK.03/2017 can lead firms to have high-quality sustainability reports. This research also contributes to providing evidence in emerging countries such as Indonesia.

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Jurnal Akuntansi

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