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All Journal Indonesian Journal of Sustainability Accounting and Management Indonesian Journal of Sustainability Accounting and Management
Desi Zulvina
Universitas Sebelas Maret, Faculty of Economics and Business, Surakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Anti-Bribery Disclosure Trends Among Mining Sector Stocks Listed on the Indonesia Stock Exchange Makhdalena Makhdalena; Desi Zulvina; Yani Zulvina
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.346

Abstract

This study aims to analyze the developing trend of anti-bribery disclosure among mining companies listed on the Indonesia Stock Exchange. The sample data of research is an 81 -observation firm-year period during 2017–2019. The results of the study revealed that there is increasing information about anti-bribery disclosure from year to year. The most frequently disclosed information relates to corporate whistle-blowing system policies. The results indicated that the size of the board of directors, whether the entity is a state-owned company, and the type of auditor employed by the firm are positively significant influences on a corporation’s anti-bribery disclosure. Meanwhile, profitability has a negatively significant influence on anti-bribery disclosure, and there appears to be no effect at all from either firm size or firm leverage on a company’s anti-bribery disclosure. The authors recommended that regulators consider more anti-bribery activity and require disclosure of a company’s policies as evidence of its commitment to stakeholders and to demonstrate transparency, policies, and efforts to eradicate corruption and comply with ethical standards. This proposal can be supported by governmental regulations and ISO 37001 standards to permit companies to relatively easily implement an anti-bribery management system that would be highly useful to counter the risks of corruption cases.
Anti-Bribery Disclosure Trends Among Mining Sector Stocks Listed on the Indonesia Stock Exchange Makhdalena Makhdalena; Desi Zulvina; Yani Zulvina
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.346

Abstract

This study aims to analyze the developing trend of anti-bribery disclosure among mining companies listed on the Indonesia Stock Exchange. The sample data of research is an 81 -observation firm-year period during 2017–2019. The results of the study revealed that there is increasing information about anti-bribery disclosure from year to year. The most frequently disclosed information relates to corporate whistle-blowing system policies. The results indicated that the size of the board of directors, whether the entity is a state-owned company, and the type of auditor employed by the firm are positively significant influences on a corporation’s anti-bribery disclosure. Meanwhile, profitability has a negatively significant influence on anti-bribery disclosure, and there appears to be no effect at all from either firm size or firm leverage on a company’s anti-bribery disclosure. The authors recommended that regulators consider more anti-bribery activity and require disclosure of a company’s policies as evidence of its commitment to stakeholders and to demonstrate transparency, policies, and efforts to eradicate corruption and comply with ethical standards. This proposal can be supported by governmental regulations and ISO 37001 standards to permit companies to relatively easily implement an anti-bribery management system that would be highly useful to counter the risks of corruption cases.
Environmental and Firm Performance: Evidence from Indonesia Makhdalena Makhdalena; Desi Zulvina
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.1004

Abstract

This study aims to investigate the impact of environmental performance on firm performance in the companies listed on the Indonesia Stock Exchange from 2015 to 2022. Information about a company's environmental responsibility, including resource use, emissions, and innovation, is known as environmental performance. The environmental score from ESG measures environmental performance, and Tobin's Q measures firm performance. The descriptive statistics show that there is an increase in the company's environmental performance every year from 2015 to 2022. The research discovered a positive impact between environmental performance and corporate performance. Research demonstrates firms can improve their financial performance by adopting environmental performance strategies. It underscores the significance of sustainable development for businesses, suggesting that efficient environmental practices enhance financial performance while fostering corporate sustainability. The paper suggests that implementing environmental performance can directly enhance firm performance, leading to improvements in both the environmental and financial aspects of a company. The result offers valuable insights for policymakers and practitioners to improve firm environmental action in order to enhance firm performance, therefore improving transparency between companies and stakeholders.
Co-Authors Makhdalena Makhdalena Makhdalena Makhdalena Makhdalena Makhdalena Yani Zulvina