Social and Environmental Reporting and Auditing in Indonesia : Maintaining Organizational Legitimacy ?  

Oleh:

Jermias, Johny ; Basamalah, Anies S.

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: International Journal of Business vol. 7 no. 1 (Jan. 2005), page 109-127.
Topik: LEGITIMACY; disclosures; environmental and social auditing; legitimacy theory

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: II51.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

The purpose of this study is to examine social and environmental reporting and auditing practices by companies in indonesia. Consistent with our prediction, we found that social and environmentla reporting and auditing are undertaken by management for strategic reasons, rather than on the basis of any perceived responsibilities. The results indicate that reporting and auditing social and environmental activities increases following threats to the company's legitimacy and ongoing survival. The results also support our prediction that social and environmental reports vaery across companies. This study calls for mandatory reporting and auditing of social and environmentla activities through regulations and reinforcements. This mandatory requirement is particularly needed for companies with activities that are considered socially and environmentally sensitivite. Furthermore, this study reveals that the social and environmental reporting and auditing arep performed by organizations other than accounting profession. We propose that accountants should partake in these activities given the expertise that they could usefuly bring to these areas.

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