Weighted Index of Cultural Heritage Disclosure in Indonesia

Authors

  • Rizky Windar Amelia Faculty of Economics and Business, Sebelas Maret University,
  • Djoko Suhardjanto Accounting Lecturer at Widya Dharma University Klaten
  • Agung Nur Probohudono Professor, Faculty of Economics and Business, Sebelas Maret University, Surakarta
  • Setyaningtyas Honggowati 4Lecturer of the Faculty of Economics and Business, Sebelas Maret University, Surakarta

DOI:

https://doi.org/10.59188/eduvest.v2i8.552

Keywords:

cultural heritage, cultural heritage disclosure, weighted index

Abstract

This study compiles a cultural heritage index that can be used as a measure of the company's attention to cultural heritage which can be seen from the disclosure of financial statements. From the results of the literature review, the matrix creation carried out, and the forum group discussions held with stakeholders, 19 items of the Cultural Heritage disclosure index were obtained. the average importance of Cultural Heritage Disclosure to be disclosed according to stakeholders was very high as indicated by the mean of each item of 5.26% from the total maximum of 5.49% and a minimum of 5.02%. This implies that the mean of each item of Cultural Heritage Disclosure according to stakeholders is equally important. This is also corroborated by the overall mean of demand for Cultural Heritage disclosure according to stakeholders of 6.22 on a Likert 7 scale. Compliance with law items (item related to the company's level of compliance with regulations of cultural heritage) occupied the highest weighted index, while incidents and fines items were the lowest weighted index

Author Biographies

Rizky Windar Amelia, Faculty of Economics and Business, Sebelas Maret University,

This study compiles a cultural heritage index that can be used as a measure of the company's attention to cultural heritage which can be seen from the disclosure of financial statements. From the results of the literature review, the matrix creation carried out, and the forum group discussions held with stakeholders, 19 items of the Cultural Heritage disclosure index were obtained. the average importance of Cultural Heritage Disclosure to be disclosed according to stakeholders was very high as indicated by the mean of each item of 5.26% from the total maximum of 5.49% and a minimum of 5.02%. This implies that the mean of each item of Cultural Heritage Disclosure according to stakeholders is equally important. This is also corroborated by the overall mean of demand for Cultural Heritage disclosure according to stakeholders of 6.22 on a Likert 7 scale. Compliance with law items (item related to the company's level of compliance with regulations of cultural heritage) occupied the highest weighted index, while incidents and fines items were the lowest weighted index.

Djoko Suhardjanto, Accounting Lecturer at Widya Dharma University Klaten

This study compiles a cultural heritage index that can be used as a measure of the company's attention to cultural heritage which can be seen from the disclosure of financial statements. From the results of the literature review, the matrix creation carried out, and the forum group discussions held with stakeholders, 19 items of the Cultural Heritage disclosure index were obtained. the average importance of Cultural Heritage Disclosure to be disclosed according to stakeholders was very high as indicated by the mean of each item of 5.26% from the total maximum of 5.49% and a minimum of 5.02%. This implies that the mean of each item of Cultural Heritage Disclosure according to stakeholders is equally important. This is also corroborated by the overall mean of demand for Cultural Heritage disclosure according to stakeholders of 6.22 on a Likert 7 scale. Compliance with law items (item related to the company's level of compliance with regulations of cultural heritage) occupied the highest weighted index, while incidents and fines items were the lowest weighted index

Agung Nur Probohudono, Professor, Faculty of Economics and Business, Sebelas Maret University, Surakarta

This study compiles a cultural heritage index that can be used as a measure of the company's attention to cultural heritage which can be seen from the disclosure of financial statements. From the results of the literature review, the matrix creation carried out, and the forum group discussions held with stakeholders, 19 items of the Cultural Heritage disclosure index were obtained. the average importance of Cultural Heritage Disclosure to be disclosed according to stakeholders was very high as indicated by the mean of each item of 5.26% from the total maximum of 5.49% and a minimum of 5.02%. This implies that the mean of each item of Cultural Heritage Disclosure according to stakeholders is equally important. This is also corroborated by the overall mean of demand for Cultural Heritage disclosure according to stakeholders of 6.22 on a Likert 7 scale. Compliance with law items (item related to the company's level of compliance with regulations of cultural heritage) occupied the highest weighted index, while incidents and fines items were the lowest weighted index

Setyaningtyas Honggowati, 4Lecturer of the Faculty of Economics and Business, Sebelas Maret University, Surakarta

This study compiles a cultural heritage index that can be used as a measure of the company's attention to cultural heritage which can be seen from the disclosure of financial statements. From the results of the literature review, the matrix creation carried out, and the forum group discussions held with stakeholders, 19 items of the Cultural Heritage disclosure index were obtained. the average importance of Cultural Heritage Disclosure to be disclosed according to stakeholders was very high as indicated by the mean of each item of 5.26% from the total maximum of 5.49% and a minimum of 5.02%. This implies that the mean of each item of Cultural Heritage Disclosure according to stakeholders is equally important. This is also corroborated by the overall mean of demand for Cultural Heritage disclosure according to stakeholders of 6.22 on a Likert 7 scale. Compliance with law items (item related to the company's level of compliance with regulations of cultural heritage) occupied the highest weighted index, while incidents and fines items were the lowest weighted index.

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Published

2022-08-20

Issue

Vol. 2 No. 8 (2022): Journal Eduvest - Journal of Universal Studies

Section

Articles

License

Copyright (c) 2022 Rizky Windar Amelia, Djoko Suhardjanto, Agung Nur Probohudono, Setyaningtyas Honggowati

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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.