Article Per Year (5 Year)
p-Index From 2020 - 2025
5.029
P-Index
This Author published in this journals
All Journal JURNAL BISNIS STRATEGI Jurnal Studi Manajemen Organisasi Diponegoro Journal of Management Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business BISNIS: Jurnal Bisnis dan Manajemen Islam Jurnal Manajemen Teori dan Terapan Syntax Literate: Jurnal Ilmiah Indonesia AFRE Accounting Financial Review JOURNAL OF APPLIED ACCOUNTING AND TAXATION DIJB (Diponegoro International Journal of Business) SEIKO : Journal of Management & Business Jurnal Proaksi International Journal of Economics Development Research (IJEDR) Jurnal Pasar Modal dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences AL-ARBAH: Journal of Islamic Finance and Banking JURNAL ILMIAH GLOBAL EDUCATION Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) e-Jurnal Apresiasi Ekonomi Research Horizon Economic and Business Horizon
Irene Rini Demi Pangestuti
Department Of Management Faculty Of Economics And Business Universitas Diponegoro Jl. Prof. Soedarto SH, Semarang, 50275
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Social Sciences Other

Published : 71 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 71 Documents
Search

 4   5   6   7   8 
Symbolic or Substantive? Greenwashing and Environmental Disclosure Misalignment in Indonesian Banking Marpaung, Netti Natarida; Wahyudi, Sugeng; Pangestuti, Irene Rini Demi
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7473

Abstract

Main Purpose - This study investigates whether Environmental Disclosure Scores (EDS) accurately reflect actual environmental performance, as proxied by GHG emissions, in the Indonesian banking sector.Method - The research employs panel data analysis using 16 publicly listed Indonesian banks from 2009 to 2023. A random-effects regression is applied, followed by the construction of a binary Greenwashing Index (GWI) to identify misalignments between EDS and actual greenhouse gas (GHG) emissions.Main Findings - The findings indicate that EDS are not significantly associated with lower GHG emissions, suggesting a symbolic rather than substantive role. Although larger banks tend to emit more GHG, they are less likely to engage in greenwashing, likely due to greater regulatory scrutiny. In contrast, higher profitability increases greenwashing risk, while stronger capital adequacy reduces it.Theory and Practical Implications - The findings suggest that ESG reporting should be based on performance metrics rather than narrative disclosures to ensure accountability. Policymakers are encouraged to enforce independent environmental audits and adopt outcome-based ESG frameworks. Novelty - This study contributes a novel dual-approach Greenwashing Index to identify disclosure–performance misalignment, offering empirical insights for ESG research in emerging markets.
Co-Authors Aditya Tri Hardiyawan, Aditya Tri Advento Johanes Pangomo Ajeng Nurmalasari Al Hazmi, Muhammad Zaky Afkar Amie Kusumawardhani, Amie Andri Ismatullah Gani Arfinda Piradipta Suharno, Arfinda Piradipta Ariyani, Hilma Faza Augusty Tae Ferdinand Basthiani, Ikrimah Anggita Budi Rahman Clara Dewi Novitasari, Clara Crissy Norris Sianturi, Crissy Norris Cynthia Rahma Fatiha, Cynthia Rahma Cyrena, Maudhita Desi Natalia Pardede, Desi Natalia Dinar Nur Septiyanto Ega Arminta Ega Arminta Fauziah Putri Gantika, Fauziah Febrina Wahyu Widiasari, Febrina Gloria Anindya Perwitaningtyas, Gloria Anindya Hariyanti, Nunik Harjum Muharam Hersugondo Hersugondo Idris Idris Imam Indra Permana Indana, Dina Intan Puspitasari Intan Puspitasari Isdiputra, Feisal Johanis Darwin Borolla Kinasih, Raras Sekar Lhadualiese Sidauruk, Lhadualiese Luthfiati, Fitria Makusara, Kumaralalita Marpaung, Clier Romi Marpaung, Netti Natarida Melati Lindasari, Melati Meryta Wityasari, Meryta Meygawan Nurseto Aji Michael Sandra Pramana, Michael Sandra Michael Sitorus, Michael Mochammad Chabachib Mudzakir, Fahmi Utomo Muhammad, Yusuf Nashirah, Azizah Fatin Nida ‘Ul Chasanah, Fatihah Nugrahandini, Yuliastanti Nurul Hakim, Nurul Oktaviani oktaviani Otto Fitriandy Pradhipta, Rama Dwika Prianka Ratri Nastiti, Prianka Ratri Priono, Andri Puji Irawan, Puji Putra, Aditya Mahendra Putri, Aisya Sylvana Rahmadani, Salsabila Gading Ramadhan, Iqbal Ryan Risky Diba Avrita, Risky Diba Robinson robinson Robiyanto Safitri, Maria Sarah Dewi Fathinna, Sarah Dewi Septi Rianasari, Septi Simanjuntak, Tagora Bangkit Pahala Siwa Adnyana, Ida Bagus Putu Soares, Ersilda Dos Santos Mota Soegiono Soegiono Sugeng Wahyudi, Sugeng Suryanegara, Arya Susilo Toto Raharjo Swaskarina, Neisya Hafizha Taufiq Hidayat Triana, Tika Tsabit, Ilhaam Anggra Za’im Wafdayanti, Haasya Widiastuti, Cahyaning Ajeng Wisesa, Baskara Bayu Wisnu Mawardi Yesica Yulian Adicondro, Yesica Yulian Yesy Hartina Alusia, Yesy Hartina Yudha, Aji Yudistira, Eka Maisa Yuwana Sari, Rida