Study of The Determinants Existence of External Assurance on Sustainability Reports in Indonesia

Cana Antyanta Dias, B. Basuki

2018

Abstract

Due to the growing trend of firms publishing stand-alone sustainability reports, adhering to an unprecedented demand for disclosure, sustainability reports are now equally as important as financial reports. Following this occurrence, subjective and partial disclosures with external assurance are required to assure and maintain credibility of information within sustainability reports. Thus, the purpose of this research is to obtain empirical evidence related to the determinants that affect the existence of external assurance on sustainability reports in Indonesia. The sample being tested are 116 companies registered in the Indonesia Stock Exchange (IDX) during the period 2013–2015, which are issuing stand-alone sustainability reports. The logistic regression model is employed within hypothesis testing. The result showed that both Profitability and Industry Affiliation positively and significantly affect the Existence of External Assurance on Sustainability Reports, meanwhile, Firm Size had positive influence but not significant. Sustainability Department was also found to be an insignificant determinant to the Existence of External Assurance on Sustainability Reports.

Paper Citation

in Harvard Style

Dias C. and Basuki B. (2018). Study of The Determinants Existence of External Assurance on Sustainability Reports in Indonesia.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 454-460. DOI: 10.5220/0007016804540460

in Bibtex Style

@conference{jcae symposium18,
author={Cana Antyanta Dias and B. Basuki},
title={Study of The Determinants Existence of External Assurance on Sustainability Reports in Indonesia},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={454-460},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007016804540460},
isbn={978-989-758-339-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - Study of The Determinants Existence of External Assurance on Sustainability Reports in Indonesia
SN - 978-989-758-339-1
AU - Dias C.
AU - Basuki B.
PY - 2018
SP - 454
EP - 460
DO - 10.5220/0007016804540460