Rochman Marota, Sri Mulyani, Citra Sukmadilaga, M. Fani Cahyandito

Judul	:	Does the Quality of Accounting Information Impact the Corporate Sustainability? Lesson Experiences from 124 Manufacturers in Java, Indonesia
Abstrak	:	Corporate sustainability has been viewed as a new and evolving corporate management paradigm and becoming a very useful tool to provide comprehensive information on the aspects of financial, economic, social, environment, including corporate governance. While corporate sustainability recognizes that corporate growth and profitability are important, it also requires the corporation to pursue societal goals, specifically those relating to sustainable development — environmental protection, social justice and equity, and economic development. The development of corporate sustainability indicators and monitoring frameworks should be led by accountant profession through the corporate financial statements. This study aims to prove empirically, whether there is an influence and relationship between accounting information qualities and corporate sustainability.  Data of study were collected through questionnaire instruments and interviews conducted in 124 manufacturers in Java, Indonesia. Data were analyzed using the Structural Equation Modeling (SEM) approach. This study showing that the accounting information quality does not have a significant effect directly to corporate sustainability. The findings of this study prove empirically that the disclosure of corporate sustainability felt in external of financial statements, in a separate report, as Corporate Sustainability Report. Economic, social and environmental problems cannot be addressed only through external reporting. In addition, the findings of this study enrich the literature on sustainability accounting studies in Indonesia and other countries.
Tahun	:	2020	Media Publikasi	:	Seminar Internasional
Kategori	:	Prosiding	No/Vol/Tahun	:	42 / 0 / 2020
ISSN/ISBN	:	0
PTN/S	:	Universitas Pakuan	Program Studi	:	AKUNTANSI
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