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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Keuangan dan Perbankan Owner : Riset dan Jurnal Akuntansi
Etna Nur Afri Yuyetta
Universitas Diponegoro
Economics, Econometrics & Finance

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Does CSR increase cost stickiness? Ika Kristianti; Etna Nur Afri Yuyetta
Jurnal Keuangan dan Perbankan Vol 26, No 4 (2022): OCTOBER 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i4.8980

Abstract

This study aims to provide evidence of corporate social responsibility (CSR) engagement with cost stickiness. Cost stickiness is an asymmetrical cost behavior in which the magnitude of the increase in costs tends to be higher when there is an increase in activity compared to the decrease in costs when there is a decrease in activity. The pattern of changes in costs depends not only on the size of the activity but also on the direction of the change. The research hypothesis states that the involvement of CSR requires the long-term commitment of the company in value creation activities, so it is difficult to suppress committed resources instantly. This study uses employee welfare costs and donations as a proxy for CSR. The research sample is a manufacturing company in Indonesia, with the observation year of 2017–2020. The results of the study prove that there is cost stickiness in selling, administrative, and general costs, and the degree of cost stickiness increases when CSR costs are added to the research model. The results also confirm that changes in activity levels and changes in costs are not always the same. These findings provide new evidence for understanding how CSR affects cost stickiness in manufacturing firms.
When Stakeholders Constrain or Enable Greenwashing: Evidence from Indonesia Andy Dwiki Iranda; Etna Nur Afri Yuyetta
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3062

Abstract

This study examines the effect of stakeholder pressure on corporate greenwashing behavior from the perspectives of legitimacy theory and stakeholder theory. The research aims to analyze whether different forms of stakeholder pressure, namely government pressure, environmental pressure, consumer pressure, and creditor pressure, influence firms’ propensity to engage in greenwashing. The population of this study consists of publicly listed non-financial companies, observed over a multi-year period. Using purposive sampling, a total of 238 firm-year observations were obtained based on data availability and completeness of sustainability and financial disclosures. The study employs panel data regression with a random effects model, selected based on model specification tests. Given the presence of non-normal data distribution and autocorrelation, robust standard errors are applied to ensure reliable statistical inference, while diagnostic tests confirm the absence of heteroskedasticity and multicollinearity. The results indicate that government pressure and environmental pressure are negatively and significantly associated with greenwashing, suggesting that stronger regulatory oversight and environmental scrutiny reduce firms’ reliance on symbolic sustainability disclosures. In contrast, consumer pressure exhibits a positive and significant relationship with greenwashing, implying that market-driven sustainability demands may encourage symbolic reporting when verification mechanisms are weak. Creditor pressure shows a negative but statistically insignificant effect on greenwashing. These findings suggest that stakeholder pressure does not uniformly constrain greenwashing; instead, its effectiveness depends on the source and enforcement mechanism of the pressure. Overall, this study concludes that legitimacy-seeking behavior and strategic stakeholder management play a central role in shaping corporate greenwashing practices.
When Good Governance Isn’t Enough: Government Pressure as a Moderator of Greenwashing Behavior Andy Iranda; Etna Nur Afri Yuyetta
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 15 No. 1 (2026): Nominal April 2026
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v15i1.93023

Abstract

This study examines the effect of corporate governance on greenwashing and the moderating role of government pressure. Using panel data from 34 non-financial firms listed on the Indonesia Stock Exchange for 2017–2023, the results show that board gender diversity significantly reduces greenwashing, while board size and independence have no direct effect. Activist pressure strengthens the negative effect of board size on greenwashing, whereas government pressure enhances the impact of gender diversity and board independence. These findings indicate that effective governance combined with strong regulatory oversight can minimize symbolic sustainability disclosures. The study contributes to legitimacy theory by showing that governance effectiveness depends on external institutional forces. Practically, it suggests the importance of strengthening ESG regulations, third-party assurance, and substantive governance practices to promote corporate transparency and accountability.
Co-Authors Andy Dwiki Iranda Andy Iranda Ika Kristianti