Proceedings AMBEC 2019: Indonesia's Accounting Major Perceptions on the Benefits of Sustainability Reporting

Abstract

This study aims to examine and analyze the influence of the scope and type of information, period of time, and company’s commitment on accounting majors’ perceptions of the benefits of Sustainability Reporting. This research is a quantitative study with purposive sampling method. The data were collected by using online questionnaire and the research obtained a sample of 160 accounting majors from 62 universities in 28 provinces in Indonesia. The analysis technique used in this study is multiple linear regression. The results of this study shows that the scope and type of information and the company’s commitment influence the perception of accounting majors on the benefits of Sustainability Reporting, while the period of time has no influence on it. In addition, the research indicates that the most important benefits of Sustainability Reporting are related to the ethical and responsible behavior and increase in awareness of environmental and social issues by the company and in enhancing company’s reputation.