APAKAH PENGUNGKAPAN SUSTAINABILITY DEVELOPMENT REPORT MEMPENGARUHI REPUTASI PERGURUAN TINGGI DI DUNIA?
Keywords:
perguruan tinggi, reputasi, sustainability development report, time higher education
Abstract
Tanggung jawab sosial dan lingkungan biasanya erat kaitannya dengan perusahaan. Perguruan tinggi sebagai salah satu lembaga pendidikan yang akan sering berinteraksi dengan masyarakat baik secara langsung maupun tidak langsung. Penelitian ini akan mengevaluasi pengungkapan sustainability development report perguruan tinggi dunia terhadap reputasi perguruan tinggi. Sampel penelitian adalah perguruan tinggi yang menduduki peringkat 1-12 yang terdaftar pada Time Higher Education periode 2020-2022. Teknik analisis data menggunakan 17 indeks pengungkapan SDGs dan 14 indeks pengungkapan Sustainability Information Channel. Hasil penelitian mengindikasikan bahwa pengungkapan sustainability development report berpengaruh positif terhadap reputasi perguruan tinggi di dunia. Temuan ini menunjukkan bahwa jika praktik USR menjadi norma dalam dunia perguruan tinggi, maka perguruan tinggi yang mengadopsinya dapat mendapatkan reputasi yang lebih baik karena mengikuti tren dan harapan yang ada. Dengan menerapkan prinsip-prinsip USR yang baik dan efektif dapat membantu meningkatkan reputasi perguruan tinggi dalam jangka panjang.
References
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Jermias, J., & Gani, L. (2014). The impact of board capital and board characteristics on firm performance. British Accounting Review. https://doi.org/10.1016/j.bar.2013.12.001
Jie, C. T., & Huam, H. T. (2019). Predictors of reputation through university social responsibility practices in a Malaysian private university: The customer’s perspective. Jurnal Komunikasi: Malaysian Journal of Communication, 35(3). https://doi.org/10.17576/JKMJC-2019-3503-19
Kaushal, V., Jaiswal, D., Kant, R., & Ali, N. (2021). Determinants of university reputation: conceptual model and empirical investigation in an emerging higher education market. International Journal of Emerging Markets. https://doi.org/10.1108/IJOEM-12-2020-1494
Kouatli, I. (2019). The contemporary definition of university social responsibility with quantifiable sustainability. Social Responsibility Journal, 15(7). https://doi.org/10.1108/SRJ-10-2017-0210
Latif, K. F., Bunce, L., & Ahmad, M. S. (2021). How can universities improve student loyalty? The roles of university social responsibility, service quality, and “customer” satisfaction and trust. International Journal of Educational Management, 35(4). https://doi.org/10.1108/IJEM-11-2020-0524
Nicolò, G., Aversano, N., Sannino, G., & Polcini, P. T. (2021). Investigating web-based sustainability reporting in Italian public universities in the era of Covid-19. Sustainability (Switzerland), 13(6), 1–12. https://doi.org/10.3390/su13063468
Nikolaj Bukh, P., Nielsen, C., Gormsen, P., & Mouritsen, J. (2005). Disclosure of information on intellectual capital in Danish IPO prospectuses. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/09513570510627685
Plungpongpan, J., Tiangsoongnern, L., & Speece, M. (2016). University Social Responsibility and Brand Consideration for Universities. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2727170
Ruiz-Corbella, M., & Ruiz, M. J. B.-C. (2016). LA RESPONSABILIDAD SOCIAL EN LA UNIVERSIDAD ESPAÑOLA/University’s social responsibility at Spanish universities/Responsabilité sociale dans l’université espagnole. Teoría de La Educación ; Revista Interuniversitaria, 28(1).
Sari, M. P., & Hadiprajitno, P. B. (2013). Pengawasan impelementasi “green accounting” berbasis university social responsibilities (USR) di Universitas Negeri Semarang serta studi komparasi universitas se-kota Semarang. Jurnal Akuntansi & Auditing, 9(2).
Sontaite, M., & Bakanauskas, A. (2011). Measurement Model of Corporate Reputation at Higher Education Institutions : Customers ’ Perspective. Management of Organizations: Systematic Research (Organizacijų Vadyba: Sisteminiai Tyrimai), 59.
Suhartini, D., Widoretno, A. A., & Azmiyanti, R. (2022). Comparative Study of Green Accounting Implementation Based on University Social Responsibility (Csr) and Good University Governance (Gug) Policy. Basic and Applied Accounting Research Journal, 1(2), 95–104. https://doi.org/10.11594/baarj.01.02.05
Zorio-Grima, A., Sierra-García, L., & Garcia-Benau, M. A. (2018). Sustainability reporting experience by universities: a causal configuration approach. International Journal of Sustainability in Higher Education, 19(2). https://doi.org/10.1108/IJSHE-07-2016-0142
Adel, H. M., Zeinhom, G. A., & Younis, R. A. A. (2022). From university social-responsibility to social-innovation strategy for quality accreditation and sustainable competitive advantage during COVID-19 pandemic. Journal of Humanities and Applied Social Sciences, 4(5). https://doi.org/10.1108/jhass-04-2021-0086
Alonso-Almeida, M. D. M., Marimon, F., Casani, F., & Rodriguez-Pomeda, J. (2015). Diffusion of sustainability reporting in universities: Current situation and future perspectives. Journal of Cleaner Production, 106. https://doi.org/10.1016/j.jclepro.2014.02.008
Amado Mateus, M., & Juarez Acosta, F. (2022). Reputation in Higher Education: A Systematic Review. In Frontiers in Education (Vol. 7). https://doi.org/10.3389/feduc.2022.925117
Amiano Bonatxea, I., Gutiérrez-Goiria, J., Vazquez-De Francisco, M. J., & Sianes, A. (2022). Is the global reporting initiative suitable to account for university social responsibility? Evidence from European institutions. International Journal of Sustainability in Higher Education, 23(4). https://doi.org/10.1108/IJSHE-04-2021-0129
Baraibar Diez, E., & Luna Sotorrío, L. (2012). The influence of transparency of university social responsibility in the creation of reputation. Regional and Sectoral Economic Studies, 12(3).
Bass, S., & Dalal-Clayton, B. (2012). Sustainable development strategies: A resource book. In Sustainable Development Strategies: A Resource Book. https://doi.org/10.4324/9781849772761
Cahya, B. T., Baihaqi, J., & Rohmah, F. (2019). University Social Responsibility: Concept Of Transformative Breakthrough Based On Sustainable Development. Annual Conference for Muslim Scholars.
Cassen, R. H. (1987). Our common future: report of the World Commission on Environment and Development. International Affairs, 64(1). https://doi.org/10.2307/2621529
Castro, A. J., Zanello, L., Lizcano, J., & Daza, A. (2022). USR as a Tool for Meeting the SDGs: A Systematic Review. In Revista Iberoamericana de Tecnologias del Aprendizaje (Vol. 17, Issue 1). https://doi.org/10.1109/RITA.2022.3149982
Chen, S. H. A., Nasongkhla, J., & Donaldson, J. A. (2015). University social responsibility (USR): Identifying an ethical foundation within higher education institutions. Turkish Online Journal of Educational Technology, 14(4).
Comoli, M., Gelmini, L., Minutiello, V., & Tettamanzi, P. (2021). University social responsibility: The case of Italy. Administrative Sciences, 11(4). https://doi.org/10.3390/admsci11040124
Costa, A., Tafuro, A., Benvenuto, M., & Viola, C. (2021). Corporate social responsibility through sdgs: Preliminary results from a pilot study in italian universities. Administrative Sciences, 11(4). https://doi.org/10.3390/admsci11040117
Denovis, F. O., & Z, Y. R. (2019). Penerapan Green Accounting Berbasis University Social Responsibility (USR) di Universitas Andalas Padang. MENARA Ilmu, 13(7).
Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Sociological Perspectives. https://doi.org/10.2307/1388226
Dursun, O., & Altin Gumussoy, C. (2021). The effects of quality of services and emotional appeal on university reputation: stakeholders’ view. Quality Assurance in Education, 29(2–3). https://doi.org/10.1108/QAE-08-2020-0104
Fauzi, M. A., Abdul Wahab, N., Ahmad, M. H., & Abidin, I. (2023). University social responsibility: the present and future trends based on bibliometric analysis. In Journal of Applied Research in Higher Education. https://doi.org/10.1108/JARHE-03-2023-0110
Fonseca, A., Macdonald, A., Dandy, E., & Valenti, P. (2011). The state of sustainability reporting at Canadian universities. In International Journal of Sustainability in Higher Education (Vol. 12, Issue 1). https://doi.org/10.1108/14676371111098285
Garde Sánchez, R., Rodríguez Bolívar, M. P., & López-Hernández, A. M. (2013). Online disclosure of university social responsibility: A comparative study of public and private US universities. Environmental Education Research, 19(6). https://doi.org/10.1080/13504622.2012.749976
Han, J., Kamber, M., & Pei, J. (2012). 9 - Classification: Advanced Methods BT - Data Mining (Third Edition). In The Morgan Kaufmann Series in Data Management Systems.
Ibrahim, A. E. A., Elamer, A. A., & Ezat, A. N. (2021). The convergence of big data and accounting: innovative research opportunities. Technological Forecasting and Social Change, 173. https://doi.org/10.1016/j.techfore.2021.121171
Jermias, J., & Gani, L. (2014). The impact of board capital and board characteristics on firm performance. British Accounting Review. https://doi.org/10.1016/j.bar.2013.12.001
Jie, C. T., & Huam, H. T. (2019). Predictors of reputation through university social responsibility practices in a Malaysian private university: The customer’s perspective. Jurnal Komunikasi: Malaysian Journal of Communication, 35(3). https://doi.org/10.17576/JKMJC-2019-3503-19
Kaushal, V., Jaiswal, D., Kant, R., & Ali, N. (2021). Determinants of university reputation: conceptual model and empirical investigation in an emerging higher education market. International Journal of Emerging Markets. https://doi.org/10.1108/IJOEM-12-2020-1494
Kouatli, I. (2019). The contemporary definition of university social responsibility with quantifiable sustainability. Social Responsibility Journal, 15(7). https://doi.org/10.1108/SRJ-10-2017-0210
Latif, K. F., Bunce, L., & Ahmad, M. S. (2021). How can universities improve student loyalty? The roles of university social responsibility, service quality, and “customer” satisfaction and trust. International Journal of Educational Management, 35(4). https://doi.org/10.1108/IJEM-11-2020-0524
Nicolò, G., Aversano, N., Sannino, G., & Polcini, P. T. (2021). Investigating web-based sustainability reporting in Italian public universities in the era of Covid-19. Sustainability (Switzerland), 13(6), 1–12. https://doi.org/10.3390/su13063468
Nikolaj Bukh, P., Nielsen, C., Gormsen, P., & Mouritsen, J. (2005). Disclosure of information on intellectual capital in Danish IPO prospectuses. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/09513570510627685
Plungpongpan, J., Tiangsoongnern, L., & Speece, M. (2016). University Social Responsibility and Brand Consideration for Universities. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2727170
Ruiz-Corbella, M., & Ruiz, M. J. B.-C. (2016). LA RESPONSABILIDAD SOCIAL EN LA UNIVERSIDAD ESPAÑOLA/University’s social responsibility at Spanish universities/Responsabilité sociale dans l’université espagnole. Teoría de La Educación ; Revista Interuniversitaria, 28(1).
Sari, M. P., & Hadiprajitno, P. B. (2013). Pengawasan impelementasi “green accounting” berbasis university social responsibilities (USR) di Universitas Negeri Semarang serta studi komparasi universitas se-kota Semarang. Jurnal Akuntansi & Auditing, 9(2).
Sontaite, M., & Bakanauskas, A. (2011). Measurement Model of Corporate Reputation at Higher Education Institutions : Customers ’ Perspective. Management of Organizations: Systematic Research (Organizacijų Vadyba: Sisteminiai Tyrimai), 59.
Suhartini, D., Widoretno, A. A., & Azmiyanti, R. (2022). Comparative Study of Green Accounting Implementation Based on University Social Responsibility (Csr) and Good University Governance (Gug) Policy. Basic and Applied Accounting Research Journal, 1(2), 95–104. https://doi.org/10.11594/baarj.01.02.05
Zorio-Grima, A., Sierra-García, L., & Garcia-Benau, M. A. (2018). Sustainability reporting experience by universities: a causal configuration approach. International Journal of Sustainability in Higher Education, 19(2). https://doi.org/10.1108/IJSHE-07-2016-0142
Published
2024-09-12
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