The Extent of Informations Disclosure On Non Profit Organization In Indonesia
List of Authors
  • Wenni Anggita

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Abstract
  • This study analyzes the disclosure of information made by non-profit organizations in Indonesia registered with the Ministry of Home Affairs by using the Non Profit Organization Disclosure Index (2015) initiated by Zainon et al. This research using the Resource Dependence Theory theory shows that as an organization cannot produce all the resources needed for it to survive, it must rely on external resources. It is also supported by stakeholder theory which was popularized in 1980 (Freeman, 1984) also asserted that companies must adjust their strategies to meet the demands of various parties and ensure the existence of the company by obtaining support from company stakeholders (Darus et al 2014). The results of this study indicate that the variables of organizational performance, company size, type of organization and age of organization have no positive effect on information disclosure in non-profit organizations. This indicates that the lack of regulations on disclosure carried out by non-profit organizations so that non-profit organizations seem to pay less attention to accountability to the public.


Reference
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