The Effect Of Corporate Culture On Sustainability Report Quality

Atika Atika; Alex Johanes Simamora

doi:10.24912/ja.v28i1.1761

Authors

Atika Atika Department of Accounting, Faculty of Economy, Tidar University, Magelang
Alex Johanes Simamora Department of Accounting, Faculty of Economy, Tidar University, Magelang

DOI:

https://doi.org/10.24912/ja.v28i1.1761

Keywords: Corporate Culture; Sustainability Report Quality; Index of Sri Kehati; Clan; Adhocracy; Hierarchy; Market.

Abstract

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.

Author Biographies

Atika Atika, Department of Accounting, Faculty of Economy, Tidar University, Magelang

atika@untidar.ac.id

Alex Johanes Simamora, Department of Accounting, Faculty of Economy, Tidar University, Magelang

alexjohanessimamora@untidar.ac.id

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