文章基本信息

标题：Sustainability Reporting by State Universities in Indonesia: An Examination of Influential Characteristics
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作者：Dwi Sudaryati ; Surya Raharja
期刊名称：Webology
印刷版ISSN：1735-188X
出版年度：2022
卷号：19
期号：1
页码：5466-5475
DOI：10.14704/WEB/V19I1/WEB19367
语种：English
出版社：University of Tehran
摘要：The aim of this study was to analyze the characteristics of sustainability information of higher education institutions in Indonesia. The population and research sample were all state universities in Indonesia, as many as 125. The method used was logistic regression analysis. The results showed that 29.6% of state universities in Indonesia had disclosed sustainability information and the remaining 70.4% had not disclosed sustainability information. The logistic regression results show that college size has a significant effect on sustainability information disclosure. The bigger the university, the more likely it is that the university will disclose its sustainability information. On the other hand, age and reputation did not significantly influence the disclosure of sustainability information.
关键词：Sustainability Reporting;State University;Disclosure;Institutional Characteristics