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Factors Influencing University Sustainability Reporting

Accounting Analysis Journal · Vol. 13 No. 3 (2025) · hlm. 162–172

DOI
10.15294/aaj.v13i3.13148
ISSN
2502-6216, 2252-6765
Terbit
2025-03-26
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

Purpose: The research analyses the factors that influence university Sustainability Reporting (SR) practices consisting of external assurance, internal auditor, signed declaration, sustainability office and stakeholder engagement. Method: The research uses descriptive, content analysis, and multivariate regression analysis were employed to analyse the data and test the hypotheses. Observational data from 155 universities registered in the Global Reporting Index (GRI) Database from 2010 to 2020 was analysed to examine the relationship between university sustainability reporting with external assurance, internal auditors, signed declaration, sustainability offices and stakeholder involvement with sustainability reporting. Findings: The findings indicate that external assurance, internal auditors, signed declaration, sustainability offices positively influence sustainability reporting. Stakeholder engagement has no influence sustainability reporting. These results underline the impact of factors that influence sustainability. Similar to previous studies, results of the GRI index disclosure show a relatively low score, there is a possibility of a tendency to gain legitimacy from the GRI ‘brand’. Novelty: The research offers new insights into the factors that influence sustainability reporting in university. This study contributes to a better understanding of the determinants of university sustainability reporting.

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Rekan penulisOrganisasiArtikel bersama
Agung YuliantoAfiliasi tidak diketahui2
Abdul RohmanAfiliasi tidak diketahui1
Nanik Sri UtaminingsihAfiliasi tidak diketahui1
Nafiatus SakinahAfiliasi tidak diketahui1
Maylia Pramono SariAfiliasi tidak diketahui1
Maylia Pramono SariAfiliasi tidak diketahui1
Atik Ul MussanadahAfiliasi tidak diketahui1
Mei Saputra ArumawanAfiliasi tidak diketahui1
Natasia AlinsariAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Factors Influencing University Sustainability Reporting</dc:title>
	<dc:creator xml:lang="en">Raharja, Surya</dc:creator>
	<dc:creator xml:lang="en">Maylia Pramono , Sari</dc:creator>
	<dc:subject xml:lang="en">Sustainability Reporting</dc:subject>
	<dc:subject xml:lang="en">External Assurance</dc:subject>
	<dc:subject xml:lang="en">Internal Auditor</dc:subject>
	<dc:subject xml:lang="en">Signed Declaration</dc:subject>
	<dc:subject xml:lang="en">Sustainability Office</dc:subject>
	<dc:subject xml:lang="en">Stakeholder Engagement</dc:subject>
	<dc:description xml:lang="en">Purpose : The research analyses the factors that influence university Sustainability Reporting (SR) practices consisting of external assurance, internal auditor, signed declaration, sustainability office and stakeholder engagement.
Method : The research uses descriptive, content analysis, and multivariate regression analysis were employed to analyse the data and test the hypotheses. Observational data from 155 universities registered in the Global Reporting Index (GRI) Database from 2010 to 2020 was analysed to examine the relationship between university sustainability reporting with external assurance, internal auditors, signed declaration, sustainability offices and stakeholder involvement with sustainability reporting.
Findings : The findings indicate that external assurance, internal auditors, signed declaration, sustainability offices positively influence sustainability reporting. Stakeholder engagement has no influence sustainability reporting. These results underline the impact of factors that influence sustainability. Similar to previous studies, results of the GRI index disclosure show a relatively low score, there is a possibility of a tendency to gain legitimacy from the GRI ‘brand’.
Novelty : The research offers new insights into the factors that influence sustainability reporting in university. This study contributes to a better understanding of the determinants of university sustainability reporting.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2025-03-26</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/aaj/article/view/13148</dc:identifier>
	<dc:identifier>10.15294/aaj.v13i3.13148</dc:identifier>
	<dc:source xml:lang="en">Accounting Analysis Journal; Vol. 13 No. 3 (2024); 162-172</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v13i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/aaj/article/view/13148/3387</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>