Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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All Journal Review of Management and Entrepreneurship Ilomata International Journal of Tax and Accounting
Renata, Madeline
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Banking on Transparency: The Role of Stakeholders Pressure in Indonesian Sustainability Reporting Renata, Madeline; Widianingsih, Luky Patricia; Cliff Kohardinata
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1372

Abstract

Sustainability reports have become essential for stakeholders in various industries. However, a concerning lack of transparency persists, where reported information may not reflect actual practices. This study examines the influence of three key banking industry stakeholders - employees, government, and customers - on the transparency of sustainability reports. Transparency is measured by the frequency of sustainability reporting (SR) and the level of SR assurance. The study analyzes 38 banking companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Multiple linear regression is employed as the analytical method. Findings reveal that employee pressure significantly positively impacts the frequency of SR reporting, while public and government pressure shows no such effect. Interestingly, both employee and government pressure positively influence the level of SR assurance, while public pressure again demonstrates no significant impact. This research contributes to a deeper understanding of stakeholder influence on transparency in banking industry sustainability reporting. The findings can assist companies in enhancing their reporting transparency and better meeting stakeholder expectations.
Uncovering the Triadic Relationship: IC, Profitability, and Sustainability Reporting in Southeast Asian Companies Renata, Madeline; Marlina, Maria Asumpta Evi
Review of Management and Entrepreneurship Vol. 10 No. 1 (2026): Vol. 10 No. 1 (2026): Review of Management and Entrepreneurship
Publisher : International Business Management - Universitas Ciputra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/rme.v10i1.5297

Abstract

This study investigates the relationship between intellectual capital (IC), profitability, and sustainability reporting in companies within the agriculture and food and beverage (FnB) sectors across three major ASEAN countries: Indonesia, Thailand, and the Philippines. In light of the COVID-19 pandemic, the urgency for businesses to leverage intangible assets has intensified, as these assets are pivotal for maintaining resilience and achieving sustainable competitive advantages. By analyzing the components of intellectual capital—human capital efficiency (HCE), structural capital efficiency (SCE), relational capital efficiency (RCE), and capital employed efficiency (CEE)—this research aims to elucidate their impact on corporate profitability and the role of sustainability reporting in enhancing financial performance. The findings are expected to contribute to a more comprehensive framework for managing and communicating corporate value, thereby facilitating better decision-making for companies and investors. This study also highlights the similarities in economic development and accounting frameworks among the selected countries, which allows for relevant comparisons and enhances the generalizability of the results to other ASEAN nations with comparable characteristics. Ultimately, this research underscores the critical importance of intellectual capital in navigating economic uncertainties and fostering long-term business success.
Co-Authors Cliff Kohardinata Luky Patricia Widianingsih Maria Asumpta Evi Marlina