Weighted Index of Cultural Heritage Disclosure in Indonesia

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