Year: 2024
Type: article
Abstract: Disclosure of accounting information must also meet the characteristics of clarity, namely disclosure that is able to convey information that is free from misleading understanding, material errors and can be relied on by users as a sincere and honest presentation. This research approach uses qualitative descriptive. The analysis unit of companies in Indonesia. The approach and measurement and reporting of social audits have not had standard standards, but companies are given the freedom to sort out relevant social problems and voluntarily report them. Disclosure of social problems to stakeholders and the wider community. Companies conducting social audits are highly dependent on the needs and demands of their users or market mechanisms. Companies that conduct social audits have more complete information in operations so that it will have an impact on company performance.
Authors: Universitas Negeri Surabaya, Eni Wuryani
Institution: Universitas Negeri Surabaya
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4406632650