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INDONESIA
Indonesian Journal of Sustainability Accounting and Management
Published by Universitas Pasundan
ISSN : 25976214     EISSN : 25976222     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Indonesian Journal of Sustainability Accounting and Management is published by Universitas Pasundan. The journal brings together research from a range of disciplinary approaches to improving social and environmental sustainability and the social and environmental consequences of climate change and other issues. Working towards finding practical and policy solutions to improve the performance of organizations and societies, the journal takes research from academics, practitioners and consultants in the field Coverage includes, but is not limited to: Carbon Accounting and Trading; Corporate Governance and Corporate Social Responsibility; Economic Impact of Social and Environmental Sustainability Policies; Environmental Management Accounting; Environmental Ethics; Environmental Management; Human Rights; Sustainability Strategy; Environmental and Social Policy; Organisational Studies; Social and Environmental Audit; Sustainability Accounting, Accountability and Reporting; Sustainable Development; Stakeholder Engagement; Workplace Wellbeing.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol 5, No 2 (2021): December 2021 Article-in-Press" : 15 Documents clear
Effect of Environmental, Social, and Governance Disclosures on Organizational Visibility: Empirical Study of Non-Financial Companies Listed on the Indonesia Stock Exchange Rizki Chairani; Zuraida Zuraida
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.v5i2.476

Abstract

This study investigates the effect of environmental, social, and governance (ESG) disclosures on the organizational visibility of 25 non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period of 2015–2019. We posit that ESG disclosure generally affects these firms positively. Our sample consists of 125 firm-year observations of the companies’ sustainability reports, as well as their coverage in the form of news and articles produced by national media. We measure visibility based on the number of media reports received by each of these corporations. Their ESG performances are scored according to the index issued by the Indonesian Ministry of Environment and Forestry. We employed multiple linear regression analysis to test our hypothesis. Our research demonstrates significant positive effects of the ESG in the aggregate and in the individual component of disclosures on organizational visibility. These results align with both the legitimacy theory in recognizing the social contract between a business and society and the stakeholder theory in acknowledging the relationships between a business and its customers, suppliers, investors, and others. Both theories underline and emphasize the importance of organizational behavior for ESG activities. Our study contributes to the vibrant and extensive ongoing debates in the organizational visibility literature regarding corporate ESG disclosure.
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.
The Impact of Electricity Production Sources and GDP on CO2 Emission in Bangladesh: A Short-run Dynamic Md. Hasanur Rahman; Shapan Chandra Majumder
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.v5i2.345

Abstract

This study aims to measure the short-run dynamics of electricity production sources and GDP on CO 2 emission in Bangladesh. As a developing nation, Bangladesh needs to generate more electricity to cater to the demands of households and firms. However, environmental degradation due to energy utilization, industrialization, and economic expansion has negative consequences. The current study applies the Autoregressive Distributed Lag (ARDL) approach by taking into account the time series data from 1972 to 2018. The findings showed that the short-run association with ECT is 25%; and 1 % increase in electricity production raises the CO2 emission by 0.63%. The GDP has no significant impact on CO 2 emission in the short run. The current study recommends that, modern technologies like small power producers (SPP), solar panels, recommends that other renewable technologies can be used as alternatives to electricity production. Through small power producers, the country can meet the electricity demand for households and small firms. This study will create awareness on the need for sustainable electricity production by considering lesser environmental damages.
Development of Adoption Success Model Based on Electronic Regional Tax Returns Dodik Ariyanto; Ayu Aryista Dewi; Henny Triyana Hasibuan
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.v5i2.397

Abstract

The successful adoption of digital government services is critical. Even more so, in the era of the COVID-19 pandemic, e-government adoption needs attention from many sectors of society. During the pandemic, all government services have been increasingly provided through e-government. This paper examines the success of the electronic regional tax return (e-RTR), and the trust it has garnered as a significant factor in realizing a sustainable information society. The authors researched e-RTR users and data processing using partial least square regressions. The results demonstrated that trust in technology, information quality, information system quality, and service quality positively affected perceived usefulness and user satisfaction. However, trust in government itself has virtually no effect on perceived usefulness or user satisfaction. This indicates enhancing trust in the government should take precedence when the government uses e-government applications as a means of service to the community. Perceived usefulness and user satisfaction have a positive effect on net benefits, and net benefits positively affect the rise of a sustainable information society. This effect proves that a sustainable information society can be realized if the public perceives a net benefit when using e-government.
Impact of Integrated Reporting Quality Disclosure on Cost of Equity Capital in Australia and New Zealand Hazhar Pira Sharif; Jalila Johari; Wan Fadzilah; Lau Wei Theng
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.v5i2.400

Abstract

This study aims to ascertain the relationship between the use of integrated reporting quality (IRQ) disclosures and the implied cost of equity capital (ICC) in the developed markets of Australia and New Zealand. The study provides empirical results on whether companies producing higher-quality integrated reporting (IR) under a regular process can reduce equity capital costs. This study focuses on the benefits of IR and notes that there is actually more information asymmetry between firms and investors than previously believed. The study concludes that IR plays a salient role in capital costs (when information asymmetry is greater) than cross-sectional tests. The 100 companies studied were chosen based on Standard and Poor market capitalization listed in Australia and New Zealand from 2014 until 2016. The study considered a total of 870 observations of post-implementation IR. Further, data were collected from a validated secondary database. This study showed a significant, negative relationship between IRQ and the ICC in the developed market. In other words, the results of this study encourage companies that have not yet adopted IR to do so for accelerating reduction in the ICC. Consequently, this study can help promote IR and attract more countries to implement IR policies to enhance IR research.
Status of Green Banking in Islamic and Traditional Banks of Pakistan Muhammad Hussain Qureshi; Talat Hussain
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.v5i2.316

Abstract

The emergence of green banking has greatly increased the fierce competition between Islamic and traditional banks in Pakistan. Therefore, this study explores the current status of green banking in Islamic and traditional banks of Pakistan and the underlying reasons behind that status. A survey with semi-structured interviews was conducted between November 2019 and March 2020 among twenty banks. Overall, the findings reveal that the current level of green banking is low, but that Islamic banks still lead in green initiatives among banks in Pakistan. However, in certain sub-issues of green banking, there exist differences between the two groups of banks in terms of most and least implemented sub-issues. These differences arise from various factors, including the lack of awareness of the need for change, lack of knowledge and skills in green banking, lack of customer and institutional pressure for change, lack of incentives for change, lack of legal power to enforce change, banking culture in general, the culture of resistance to change, and the relative lack of malleability of the existing infrastructure. Further, this study is the first in the literature that describes the level of green banking for Islamic and traditional banks of Pakistan through the green banking index.
Do Board Characteristics Impact Green Banking Disclosure? Empirical Evidence from Indonesia Dessy Noor Farida; Agus Purwanto
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.v5i2.333

Abstract

In performing their role in implementing the United Nations Sustainability Development Goals (SDGs), banks have started to run their businesses in a more environmentally friendly manner through green banking activities. implementing green banking activities requires good corporate governance. This study, therefore, examines the effects of 1) board size, 2) an independent board of commissioners, and 3) institutional ownership on the disclosure of green banking in sharia banks in Indonesia. This research is quantitative. The sample includes all the 13 commercial sharia banks in Indonesia. The data analysis technique used a multiple linear regression test. The findings indicate that board size positively affects green banking disclosure, while institutional ownership and an independent board of commissioners do not appear to influence green banking disclosure at all. The control variable that affects the disclosure of green banking the most is company size. Therefore, this study recommends that the sharia banking sector increase green banking disclosures for stakeholders because such disclosure by companies desiring to express banking concerns about social and environmental aspects can increase corporate value.
Designing Scenarios for Integrated and Sustainable E-Waste Management: Case of Indonesia Alma Kenanga Attazahri; Utomo Sarjono Putro; Arfenia Nita
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.v5i2.387

Abstract

Poorly managed e-waste can lead to public health and environmental problems resulting from the leakage of toxic e-waste substances. Building upon the integrated e-waste management (IEWM) concept, this study aims to propose an integrated and sustainable e-waste management strategy. It also suggests alternative processes for the effective collection, treatment, and disposal of e-waste. In its first stage of system dynamics modeling, the study employed an integrated approach comprising interviews and the Causal Loop Diagram (CLD). Based on the stakeholders’ collaboration and resource management, two alternative scenarios have been proposed: 1) integration to community collection; and 2) scavengers as collection agents. Both scenarios have been implemented by means of public–private partnership (PPP) with industries. Interrelating factors such as governance, physical system, and sustainability aspects have also been analyzed. The proposed alternative scenarios can benefit the municipal government in terms of improving the existing e-waste management channels and, therefore, facilitating a better e-waste management system. They can also ensure better collaboration with related stakeholders in recycling, manufacturing, smelter industry processes, etc., together with strengthening the relationship between the community and the informal sector.
Impact of Monitoring Mechanisms on Environmental Disclosure Quality in Nigeria Saheed Olanrewaju Issa; Nasiru Yunusa; Aisha Mahmoud Hamman
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.v5i2.322

Abstract

Environmental information can be a key element of corporate disclosure. It can alarm stakeholders due to various problems as well as low data quality and infrequent reporting, in Nigeria. In order to address these problems, this study examines the impact of monitoring mechanisms on environmental disclosure quality in Nigeria. The data in this study is drawn from annual reports and content analysis of 46 listed environmentally sensitive firms over seven years (2012–2018) obtained from the Nigerian Stock Exchange. The authors analyzed the data using panel corrected standard error (PCSE) regression analysis. The findings show a significant positive correlation between board independence, the presence of an environmental committee, environmental audit, and environmental disclosure quality. However, institutional ownership has an insignificant relationship to environmental disclosure quality. In conclusion, the overall results reinforce the study's general argument of monitoring the how companies respond to the needs and interests of various stakeholder groups and consequently, determining the quality of environmental disclosures made by those same companies. Based on the results that show lower rates of environmental reporting, this study provides a way forward for the government and policy makers to address environmental issues in Nigeria.
Ecological Modernization Theory (EMT): Antecedents and Successors Dulcimar José Julkovski; Simone Sehnem; David Bennet; Michel Leseure
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.v5i2.303

Abstract

This study consolidates the state of academic research on the Ecological Modernization Theory (EMT). The EMT starts from a sociological perspective and enters into a series of political and economic factors that are considered crucial under the aegis of processes and practices. EM predicts that under political, economic, and technological conditions, competition among capitalists can be redirected to achieve eco-efficiency of pollution prevention. Based on a literature review from across 26 years, the study presents an overview of the evolution of the theme, background, and future perspectives. Using the databases Scopus, Web of Science, and Science Direct, a sample of 291 studies was mapped, which were read in full. Content analysis was conducted to abstract the current panorama of the theory of ecological modernization and to infer trends of the progress of the subject. The originality/value of this study is that we integrate diverse research perspectives into a comprehensive multidimensional structure of EM, with the purpose of analyzing the antecedents, artifacts associated with theory, method, types of studies developed, constructs explored together with the theory of EM and subcategories context, relevant stakeholders, technological innovations, and public policies. As future perspectives for studies, we suggest aligning EMT with circular economy, industry 4.0, and management information systems based on big data.

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