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All Journal Indonesian Journal of Sustainability Accounting and Management Indonesian Journal of Sustainability Accounting and Management
Maya Novitasari
Universitas PGRI Madiun, Faculty of Economics and Business, Madiun, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of Green Supply Chain Management in Predicting Indonesian Firms’ Performance: Competitive Advantage and Board Size Influence Maya Novitasari; Ali Saleh Alshebami; M. Agus Sudrajat
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.246

Abstract

This study examines the effect of green supply chain management (GSCM) on firm performance, with competitive advantage as mediation and board size as moderation. Purposive sampling method was used to examine 516 PROPER companies from 2010 to 2018. Data were obtained from the Indonesia Stock Exchange. Results show that GSCM has a positive effect on competitive advantage but does not affect firm performance, whereas competitive advantage has a positive effect on firm performance. Moreover, competitive advantage can mediate the relationship between GSCM and firm performance. Board size cannot moderate the relationship between GSCM and competitive advantage, but it can moderate the relationship between competitive advantage and firm performance and the relationship between GSCM and firm performance. The results of this study can be used to improve firm performance of companies concerned with environmental impact. The research findings contribute to the idea that board size has a role in strengthening the implementation of GSCM to create competitive advantages that can increase firm performance.
The Role of Green Supply Chain Management in Predicting Indonesian Firms' Performance: Competitive Advantage and Board Size Influence Maya Novitasari; Ali Saleh Alshebami; M. Agus Sudrajat
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.246

Abstract

This study examines the effect of green supply chain management (GSCM) on firm performance, with competitive advantage as mediation and board size as moderation. Purposive sampling method was used to examine 516 PROPER companies from 2010 to 2018. Data were obtained from the Indonesia Stock Exchange. Results show that GSCM has a positive effect on competitive advantage but does not affect firm performance, whereas competitive advantage has a positive effect on firm performance. Moreover, competitive advantage can mediate the relationship between GSCM and firm performance. Board size cannot moderate the relationship between GSCM and competitive advantage, but it can moderate the relationship between competitive advantage and firm performance and the relationship between GSCM and firm performance. The results of this study can be used to improve firm performance of companies concerned with environmental impact. The research findings contribute to the idea that board size has a role in strengthening the implementation of GSCM to create competitive advantages that can increase firm performance.
Sustainability Reporting, Directors’ Ownership, and Financial Performance of Listed Manufacturing Firms in Africa Emmanuel Kwame Doffour; Anthony Adu-Asare Idun; Isaac Kwadwo Anim; Emmanuel Boye Asamoah; Maya Novitasari
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 2 (2023): December 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i2.789

Abstract

This study examines how directors’ ownership moderates the relationship between sustainability reporting and the financial performance of manufacturing companies listed in Africa. This study used corporate reports from 2015 to 2021 for secondary data and conducted Regression analysis in Stata 15 with GMM as the estimator. Without the moderating variable, sustainability reporting had a negative impact on all financial performance indicators. Introducing directors’ ownership as the moderating variable, the interaction had a negative role in the relationship between sustainability reporting and financial performance metrics. However, the interaction changed the negative effect of sustainability reporting on management’s perspective (ROA) and market perspective (TQ) of financial performance from negative to positive. The study provides insight into how sustainability is reported in Africa, building on previous literature and expanding research to include manufacturing companies in Africa. Also, the study shows how directors having more ownership stake in the firm influence their sustainability reporting and performance. This study in Africa, unlike previous research, analyses how directors’ ownership influences the relationship between sustainability reporting and financial performance and finds evidence against the convergence of interest hypothesis.
Co-Authors Ali Saleh Alshebami Anthony Adu-Asare Idun Emmanuel Boye Asamoah Emmanuel Kwame Doffour Isaac Kwadwo Anim M. Agus Sudrajat