How simultaneously and partially these six variables influence the implementation of the new course (the relevance of the course material and the achievement of the objectives of the course's learning outcomes). Sources: Adapted, IIRC, Framework Overview, Development History. Therefore, referring to the previous studies that were not completed in the implementation of the design of the new subject .
Therefore, referring to the previous studies, which have not been completed in the implementation of the formation of the new course . Therefore, referring to the previous research, which has not been concluded in the implementation of the formation of the new course . The following research hypothesis is put forward (H.04): there is no effect of the technical aspects of content elements on the implementation of the new course .
Therefore, referring to the previous studies, which have unfinished in the implementation of the establishment of a new course . The following research hypothesis is put forward (H.05): there is no effect of social sustainability reporting on sustainability reporting in the implementation of the new course .
Research Methods
11th convene), as an exit stage of development that becomes a political initiative to support system change (IIRC, 2018). So, referring to the previous research, this gave facts that cannot be concluded in the implementation of the design of new ones. The following research hypothesis (H.06) is presented: the administration of policy implementation has no effect on the implementation of the new course.
Defined as a policy initiative to support systemic change, to strengthen the implementation of the new direction (Howlett et al., 1995; Hifni, 2018; IIRC, 2018). Table 1, for all variables with indicator items to be measured with reference to the ordinal scale, which used a five-point Likert scale (1-strongly disagree, 2-disagree, 3-strongly agree, 4-agree, 5 -strongly agree). With this approach, the data measurement of variables is expected to have outcome measures within the data measurement that has a normal distribution (Edwards & Gonzalez, 1993).
This study uses a multiple regression analysis method with a multivariate method (Hair et al., 2006). Data were analyzed to provide information on the linear relationship between six independent variables (Xi) and the dependent variable (Y). To analyze the data from the measurement results, data were needed that satisfied the validity and reliability of the data.
Furthermore, according to the requirements of multiple linear regression based on OLS (Ordinary Least Square), statistical requirements are needed before performing multiple linear regression analysis using the classical regression hypothesis test. The results of the analysis provide information about the direction of the relationship between independent variables with the dependent variable in the positive or negative context. As well as predicting the value of the dependent variable if the value of the independent variable increases or decreases.
For all tests, the research hypotheses were transformed using multiple linear regression equations into the following equation:
Results and Discussion
Result
It shows that simultaneously all independent variables have an effect on the implementation of the new course . As stated in Table 4, the data according to the partial test result (t test) from independent variables (strategic fundamental concepts / SFC, strategic guiding principles / SGP, main technical requirements / TKR, technical content elements / TCE, reporting of social sustainability / RSS, implementation of administrative policy / API) towards the implementation of the new course . According to the prediction model, it showed the implementation of the new course which is determined by each coefficient of (SFC, SGP, TKR, TCE, SSR, API).
For a significant effect (SFC, SSR and API), it turns out that for every increase in each indicator, the implementation of the new course will partially increase by the same value. This means that the fundamental concept with its indicator items plays a role in the implementation of the new course. As a final piece for the design of courses in the evaluation phase (LSH-UGM, 2018).
This means that the guiding principle with its indicator points does not play any role in the implementation of the new course. But according to the result of this research, facts that are consistent with the empirical facts of showed. This means that key technical requirements with their indicator elements are not used as a role in the implementation of the new course .
The research result shows that substantive technical elements with their indicator items do not play a role in the implementation of the new course. It does not meet the perspective for this course , with the learning outcomes of basic graduates (IFAC, 2017). This aspect plays a role in the implementation of the new course, namely: (i) information communication within management value with business partners, (ii) management communication within the community for the value of future generations (iii) communication with stakeholders across stages of with the previous reporting phases (iv) information on human aspects within the social relations of the organization, in the economic field, and the environmental impacts of the organization, (v) the values of the organization and the environment on the reality of human relationships.
This means that all indicative elements in the implementation aspects of administrative policy play a role in the implementation of the new course .
Table 2 Shows of the test results of the coefficient of determination R square (R2) with a value of 0.612
Conclusion
Sustainability reporting in higher education: a comprehensive review of the recent literature and avenues for further research. Stakeholder involvement in sustainability reporting in higher education: An analysis of key internal stakeholders' expectations. Impact of the implementation of a new information system in the management of higher education institutions.
Development of the Reporting System, Study Towards the Implementation of the Integrated Reporting System 2020 (First Edition). Moving from social and sustainability reporting to integrated reporting: Exploring the potential of publicly funded Italian university reports. The OECD assessment of higher education learning outcomes (ahelo): Rationale, challenges and initial insights from the feasibility study.
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DECISION]
Organizational Development Approach, Implementation of Integrated Reporting <IR> Course (A Role Elevating for
Introduction
Research Methods
Results and Discussion
Result
Determination Coefficient Test (R 2 )
Statistical Test Results F (F Test)
Statistical Test Results t (t test)
Conlusion
Functionally, the role of the curriculum in higher education entities is necessary for educational institutional action. Normatively, the clarity of the role of higher education accounting entities has recently been associated with the challenges of internationalization of higher education (Guerrero & Sierra, 2018). Which involves many stages, from the first recognized review of the value creation process to the implementation of organizational change (Ito, & Iijima, 2017).
It implies that with the implementation of the new course design this can be part of the development of the international accounting curriculum. This study reflects the role of the special involvement mechanism of the accounting department that carries out the teaching and learning process in accounting field. We sent questionnaires to respondents about the implementation of the training of the new course.
This also shows that all independent variables simultaneously contributed 61.20% to the implementation of the new course , and the remaining 38.80% was explained by other variables. It shows that if all independent variables in this study have a value of 0, then for the implementation of the new course in the development of the accounting curriculum, it has a value of 6.379. Meanwhile, based on the insignificant influence of the variables (SGP, TKR and TCE), for each increase in the indicators for each variable, the implementation of the new course will increase by the same value.
However, for these research results, it was shown, firstly, with the use of the basic strategic concept, social sustainability reporting, the implementation of administrative policy has a role in the realization of the new course. The basic concepts for consist of: (i) improving the quality of information (ii) efficient and productive distribution of capitals (iii) accountability, Service for "new capitals" (finance, producer, intellectual property right, human , social and relationships and nature); (iv) support for integrated decision-making, creating value over time; (v) the interdependence of each capital in the report. First, the results show that aspects of organizational development (strategic, technical, social and administrative) play a role in shaping the design of the new course.
There is also a representation of the role of universities in some way in increasing the role of the institution. Secondly, the results show two (two) classifications of scientific facts in fulfilling the implementation of the new course. Third, to achieve the implementation of the course design within the international accounting curriculum development, the implementation of administrative policies should be strengthened, through: strategic guiding principles, key technical requirements and technical content elements.
Table 2. Coefficient of Determination Test Result (R 2 ): Model Summary b Model R R Square Adjusted R Square Std
