Research Article
Does The Internet Financial Reporting Reflect The Sustainability Reporting Higher Education
@INPROCEEDINGS{10.4108/eai.3-10-2019.2291944, author={Erna Sulistyowati and Sjarief Hidajat and Muslimin Muslimin and Agus Masruhin and Sri Trisnaningsih}, title={Does The Internet Financial Reporting Reflect The Sustainability Reporting Higher Education}, proceedings={Proceedings of the 2nd International Conference on Economics, Business, and Government Challenges, EBGC 2019, 3 October, UPN " Veteran" East Java, Surabaya, Indonesia}, publisher={EAI}, proceedings_a={EBGC}, year={2020}, month={2}, keywords={higher education internet financial reporting sustainability reporting website}, doi={10.4108/eai.3-10-2019.2291944} }- Erna Sulistyowati
Sjarief Hidajat
Muslimin Muslimin
Agus Masruhin
Sri Trisnaningsih
Year: 2020
Does The Internet Financial Reporting Reflect The Sustainability Reporting Higher Education
EBGC
EAI
DOI: 10.4108/eai.3-10-2019.2291944
Abstract
This study aims to analyze whether the contents of the Internet Financial Reporting reflect the sustainability of higher education reporting in Indonesia. This research is categorized as explanatory research, using Content Analysis, for the Internet Financial Reporting and Sustainability Reporting index. The population in this study were 9 of the best universities in Indonesia in 2019/2020 who entered QS World University Rangkings in Indonesia. From the research results, it is obtained that Internet Financial reporting does not reflect Sustainability reporting in tertiary institutions. The limitation of this study is that only colleges that fall into the QS World University Ranking category are expected to be extended to other tertiary institutions, as well as weight calculations for Internet Financial Reporting and Sustainability Reporting. It is hoped that further research will broaden the scope of both state and private tertiary institutions as a whole with various approaches to various types of tertiary institutions and review the weights used in Internet Financial reporting and Sustainability Reporting.