Melola Discovery

← Melola Discovery

Journal

Factors Influencing University Sustainability Reporting

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

DOI
10.15294/aaj.v13i3.13148
ISSN
2502-6216, 2252-6765
Published
2025-03-26
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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.

Keywords

Collaboration network of the authors

11 authors · 21 co-authorship links

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Agung YuliantoAffiliation unknown2
Abdul RohmanAffiliation unknown1
Nanik Sri UtaminingsihAffiliation unknown1
Nafiatus SakinahAffiliation unknown1
Maylia Pramono SariAffiliation unknown1
Maylia Pramono SariAffiliation unknown1
Atik Ul MussanadahAffiliation unknown1
Mei Saputra ArumawanAffiliation unknown1
Natasia AlinsariAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<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>