Open AccessSustainability Reporting by State Universities in Indonesia: An Examination of Influential Characteristics
Author(s) -
Dwi Sudaryati,
Surya Raharja
Publication year - 2022
Publication title -
webology
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.259
H-Index - 18
ISSN - 1735-188X
DOI - 10.14704/web/v19i1/web19367
Subject(s) - sustainability , logistic regression , reputation , sustainability reporting , business , population , accounting , sample (material) , state (computer science) , political science , medicine , environmental health , computer science , statistics , mathematics , ecology , chemistry , chromatography , algorithm , law , biology
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.