MIMETIC ISOMORPHISM AS A REASON FOR PREPARING SUSTAINABILITY REPORT

Autor:	Astrid Rudyanto
Jazyk:	English<br />Indonesian
Rok vydání:	2019
Předmět:	firm value mimetic isomorphism sustainability report Commerce HF1-6182 Accounting. Bookkeeping HF5601-5689
Zdroj:	Jurnal Akuntansi Multiparadigma, Vol 10, Iss 3, Pp 433-447 (2019)
Druh dokumentu:	article
ISSN:	2086-7603 2089-5879
DOI:	10.21776/ub.jamal.2019.10.3.25
Popis:	Abstract: Mimetic Isomorphism as a Reason for Preparing Sustainability Report. This study aims to examine whether companies in Indonesia make sustainability reports because of mimetic isomorphism and whether shareholders appreciate the sustainability report. Logistic regression and permanent regression are used as a method for non-financial companies listed in 2014-2016 on the Indonesia Stock Exchange. This research shows that when companies in Indonesia produce sustainability reports based on mimetic isomorphism, investors respond carefully. They are meticulous in responding to every available information. Therefore, companies must show their concern for CSR with the quality of their sustainability reports.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/acccf2719c8447dc9cea9f23917aff70 Zobrazit plný text záznamu View record in DOAJ