Research Article
The Role of Coercive Isomorphism in Improving Sustainability Performance
@INPROCEEDINGS{10.4108/eai.14-8-2024.2351089, author={Hadi Pramono and Nur Isna Inayati and Ika Yustina Rahmawati}, title={The Role of Coercive Isomorphism in Improving Sustainability Performance}, proceedings={Proceedings of the 4th International Conference on Business, Accounting, and Economics, ICBAE 2024, 14-15 August 2024, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2024}, month={11}, keywords={isomorphic sustainability performance}, doi={10.4108/eai.14-8-2024.2351089} }- Hadi Pramono
Nur Isna Inayati
Ika Yustina Rahmawati
Year: 2024
The Role of Coercive Isomorphism in Improving Sustainability Performance
ICBAE
EAI
DOI: 10.4108/eai.14-8-2024.2351089
Abstract
Sustainability performance has become an interesting issue in the business world. This can be seen from the current perspective of investors who not only look at profitability but are also oriented towards non-financial factors in the form of the company's long-term growth. Sustainability performance refers to an organization's total performance, which may include its policies, decisions, and actions that create social, environmental, and/or economic, including financial results. The entire non-financial reporting process may be directly and indirectly driven by the effects of institutional isomorphic mechanisms. Institutional isomorphism is related to actions resulting from external pressure. The sample of this study was all banks registered with the Financial Services Authority for the 2019-2022 accounting period. The results of this research show that coercive isomorphism has a positive effect on sustainability performance.
