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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.

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