Does the Quality of Accounting Information Impact the Corporate Sustainability? Lesson Experiences from 124 Manufacturers in Java, Indonesia. / ¿La calidad de la información contable afecta la sostenibilidad corporativa? Experiencias de lecciones de 124 fabricantes en Java, Indonesia.

  • ROCHMAN MAROTA University of Padjajaran, Bandung and University of Pakuan, Bogor, Indonesia
  • SRI MULYANI University of Padjajaran, Bandung and University of Singaperbangsa, Karawang, Indonesia
  • CITRA SUKMADILAGA University of Padjajaran, Bandung, Indonesia
  • M. FANI CAHYANDITO University of Padjajaran, Bandung abd STIE Ekuitas, Bandung, Indonesia




Corporate sustainability has been viewed as a new and evolving corporate management paradigm and becoming a very useful tool to provide comprehensive information on the aspects of financial, economic, social, environment, including corporate governance. The findings of this study prove empirically that the disclosure of corporate sustainability felt in external of financial statements, in a separate report, as Corporate Sustainability Report. Economic, social and environmental problems cannot be addressed only through external reporting. In addition, the findings of this study enrich the literature on sustainability accounting studies in Indonesia and other countries.



La sustentabilidad corporativa ha sido vista como un paradigma de gestión corporativa nuevo y en evolución y se está convirtiendo en una herramienta muy útil para brindar información completa sobre los aspectos financieros, económicos, sociales y ambientales, incluido el gobierno corporativo. Los hallazgos de este estudio demuestran empíricamente que la divulgación de la sustentabilidad corporativa se sintió en el exterior de los estados financieros, en un informe separado, como Informe de Sustentabilidad Corporativa. Los problemas económicos, sociales y medioambientales no pueden abordarse únicamente mediante informes externos. Además, los hallazgos de este estudio enriquecen la literatura sobre estudios de contabilidad de sostenibilidad en Indonesia y otros países.


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Cómo citar
MAROTA, R., MULYANI, S., SUKMADILAGA, C., & CAHYANDITO, M. F. (2020). Does the Quality of Accounting Information Impact the Corporate Sustainability? Lesson Experiences from 124 Manufacturers in Java, Indonesia. / ¿La calidad de la información contable afecta la sostenibilidad corporativa? Experiencias de lecciones de 124 fabricantes en Java, Indonesia. Utopía Y Praxis Latinoamericana, 25(1), 29-39. Recuperado a partir de