Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)

Disclosure of Sustainable Performance in Higher Education in Indonesia

Authors
Edwin Frymaruwah1, Evada Dewata1, *, Farah Aida Ahmad Nadzri2, Periansya Periansya1
1Politeknik Negeri Sriwijaya, Palembang, Indonesia
2Accounting Research Institute, UiTM, Malaysia
*Corresponding author. Email: evada78@polsri.ac.id
Corresponding Author
Evada Dewata
Available Online 11 February 2022.
DOI
10.2991/assehr.k.220202.005How to use a DOI?
Keywords
Disclosure; Sustainability Performance; Higher Education; Universities; Stakeholder
Abstract

This aim of this study is to examine the level of disclosure of the implementation of Sustainability Performance, especially for state higher education in Indonesia (profile, economic, environmental, social, educational). State universities with PTNBH status were the population, and 9 universities were the research samples for the period of 2017-2019. Data were collected using the Campus Sustainability Instrument or Graphical Assessment of Sustainability in Universities (GASU) and content analysis as an analytical technique covering the stages of decontextualization, recontextualization, categorization and compilation. The findings of this study show that the average level of disclosure on the Sustainability Performance of Indonesian universities is still low (42% of all dimensions and indicators) with the highest level of disclosure on the educational dimension, followed by economic, profile, social and environmental dimensions, respectively. This research has practical implications for higher education management to strengthen disclosure as a form of commitment, transparency and credibility to stakeholders and to support the government for sustainable environmental development.

Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
11 February 2022
ISBN
978-94-6239-533-6
ISSN
2352-5398
DOI
10.2991/assehr.k.220202.005How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Edwin Frymaruwah
AU  - Evada Dewata
AU  - Farah Aida Ahmad Nadzri
AU  - Periansya Periansya
PY  - 2022
DA  - 2022/02/11
TI  - Disclosure of Sustainable Performance in Higher Education in Indonesia
BT  - Proceedings of the 5th FIRST T3 2021 International Conference (FIRST-T3 2021)
PB  - Atlantis Press
SP  - 28
EP  - 32
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.220202.005
DO  - 10.2991/assehr.k.220202.005
ID  - Frymaruwah2022
ER  -