Indonesian Journal of Sustainability Accounting and Management
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.
Articles
106 Documents
<![CDATA[Assessment of the Influence of Foreign Directors on Integrated Sustainability Reporting of Consumer Goods Firms Listed on Nigerian Stock Exchange ]]>
<![CDATA[Chidiebele Innocent Onyali]]>;
<![CDATA[Tochukwu Gloria Okafor]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 3, No 1 (2019): June 2019 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v3i1.76
<![CDATA[The purpose of this paper is to explore the influence of foreign directors on integrated sustainability reporting of listed consumer goods firms in Nigeria. Specifically, the study investigated the impact of foreign directors on the economic, social, and governance disclosure of listed consumer goods firms in Nigeria. The study used the ex post facto research design. Population and sample size comprised of 21 listed consumer goods firms on the Nigerian Stock Exchange. The duration of the study is from 2011 to 2017 financial year. Multiple regressions analysis was adopted in testing the formulated hypotheses. The dependent variable sustainability integrated reporting was measured using an Economic, Social, and Governance (ESG) index. The independent variable was measured as the number of foreign directors on board. The results show a significant influence of foreign directors on the economic, social, and governance disclosure of listed consumer goods firms in Nigeria. Based on this, the study recommends the adoption of a genetic heterogeneous board structure to leverage the diverse set of skills brought by foreign board members to decision–making.]]>
<![CDATA[Good Corporate Governance, Corporate Social Responsibility, Firm Value, and Financial Performance as Moderating Variable ]]>
<![CDATA[Mukhtaruddin Mukhtaruddin]]>;
<![CDATA[Ubaidillah Ubaidillah]]>;
<![CDATA[Kencana Dewi]]>;
<![CDATA[Arista Hakiki]]>;
<![CDATA[Nopriyanto Nopriyanto]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 3, No 1 (2019): June 2019 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v3i1.74
<![CDATA[Good corporate governance and corporate social responsibility can assist the company in facing the challenges and risks as a strategy in increasing the firm value by building the right image from the stakeholders’ view. This study aims to determine the effect of good corporate governance and corporate social responsibility on firm value with financial performance as a moderating variable. The population of this research is banking companies listed in Indonesia Stock Exchange (IDX) for 2011–2015. The sample consisted of 23 companies which were selected by purposive random sampling. This data is analyzed by using Partial Least Square approach. The results of this study indicate that good corporate governance has an insignificant positive effect on firm value; otherwise corporate social responsibility has a significant negative impact on firm value. Financial performance has significantly strengthened the relationship between good corporate governance and corporate social responsibility on firm value.]]>
<![CDATA[The Mediating Effect of Supplier Relationship Management on CSR and Marketing Performance Relationship ]]>
<![CDATA[Kwamena Minta Nyarku]]>;
<![CDATA[Stephen Oduro]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 3, No 1 (2019): June 2019 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v3i1.58
<![CDATA[The study sought to examine the mediating outcome of supplier relationship management (SRM) on the CSR and marketing performance (MP) relationship. The study was descriptive, quantitative in nature with a questionnaire as its main data collection instrument. A purposive sampling approach was employed to select 317 owners/managers of the manufacturing firms. Data collected was analyzed using Structural Equation Model–Partial Least Square statistical software. The study proposed two models; model 1 without mediation effect and model 2 with mediation effect. The results revealed a direct significant positive relationship between CSR and MP and CSR and SRM; including a direct positive relationship between SRM and MP. However, the direct link between CSR and MP was not supported, when the mediating variable was included; but shows that SRM fully mediates the CSR and MP tie. The effect of SRM explains the effect of CSR on MP. Appearing to be the first study to examine the mediation role of supplier relationship management, this study discovered the novel path through which CSR is linked to a company’s marketing performance, as well as key CSR engagements that can enhance supplier relationship management and marketing performance.]]>
<![CDATA[Intention to Use Voluntary Disclosure Information on Social Media for Investment Decisions: Analysis Using Perceived Ease of Use and Perceived Usefulness ]]>
<![CDATA[Gunawan Wibisono]]>;
<![CDATA[Soon Yong Ang]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 3, No 2 (2019): December 2019 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v3i2.90
<![CDATA[This study analyzes investor behavior when using voluntary disclosure information posted on social media pages in their investment decision-making. To measure the relationship between belief constructs and behavioral intention, the technology acceptance model was used. To this end, two belief constructs were employed: 1) perceived ease of use and 2) perceived usefulness. These constructs were applied to the intention to use voluntary disclosure information posted on social media pages in the investment decision-making process. The study examined 150 employees as respondents, using structural equation modeling for hypothesis testing. The findings showed that investors in Indonesia viewed voluntary disclosure information posted on social media pages as affecting their intention to use such information in the process of investment decision-making. Both perceived ease of use and perceived usefulness affected the aforementioned intention. The study also found that perceived ease of use had both a direct and an indirect effect through perceived usefulness.]]>
<![CDATA[Financial Performance Mediation in the Influence of Islamic Corporate Governance Disclosure on the Islamic Social Reporting ]]>
<![CDATA[Ichsan Setiyo Budi]]>;
<![CDATA[Rahmawati Rahmawati]]>;
<![CDATA[Falikhatun Falikhatun]]>;
<![CDATA[Muthmainah Muthmainah]]>;
<![CDATA[Ardi Gunardi]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 3, No 1 (2019): June 2019 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v3i1.77
<![CDATA[The results of the research on the social role of Islamic banks show inconsistency both domestically and abroad; this is the basis for conducting this research to re-explain the Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) relationship, models. This study aims to examine the indirect effect of ICG disclosure on ISR disclosure with financial performance as a mediating variable in Islamic Banking in Indonesia. This study uses secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They are testing this study using stepwise regression analysis with data for the annual reporting period of 2011 through 2014. The result that financial performance mediates the effect of disclosure of ICG on ISR; this shows that proper management of Islamic banks will produce high financial performance so that they can carry out their social roles well too. The contribution of this study is to develop a new model of the part of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.]]>
<![CDATA[Integrated Reporting Practice and Disclosure in Bangladesh’s Banking Sectors ]]>
<![CDATA[Niaz Mohammad]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 3, No 2 (2019): December 2019 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v3i2.91
<![CDATA[Integrated reporting (IR) is a new form of corporate reporting that has emerged after decades of calls by academics and practitioners for more holistic and integrated corporate reporting on the economic, environmental, and social aspects of business. The present research relied on a critical review of the literature on IR practices and sustainability reporting. Indexed journals were reviewed, and evidence was drawn upon to develop a model examining the possible determinants of IR in annual reports. To this end, reports from 20 different banks from 2012 to 2017 were considered. Analyzing the financial statements of these banks through their annual reports provided insightful disclosures concerning triple bottom lines (social, environmental, and economic); the findings of the study suggested that very few banks have taken initiatives to disclose such information in their annual reports. Using annual report content analysis, the findings showed that in 2017, companies started providing non-financial information regarding the environment, society, and governance along with financial figures. However, it is noteworthy that companies still provide this information in disconnected strands and as part of corporate governance or corporate social responsibility disclosures instead of linking such information to financial information and providing it within integrated reports.]]>
<![CDATA[Impact of Environmental Reporting on Financial Performance: Study of Global Fortune 500 Companies ]]>
<![CDATA[G. M. Shahariar Zamil]]>;
<![CDATA[Zubair Hassan]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 3, No 2 (2019): December 2019 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v3i2.78
<![CDATA[This study examines the impact of environmental reporting on the financial performance of Fortune 500 firms from 2013 to 2017. It appraises financial performance by measuring three independent variables: reduction in greenhouse gas emissions, reduction in waste, and reduction in water consumption. While the target population comprised the top 100 CSR-reputed companies listed on Fortune 500, the sample size was determined to be 50 based on observations of 250 companies. The collected data were analyzed using descriptive statistics, correlation, and regression analysis. Findings indicated that reduction in nominated variables such as greenhouse gas emissions and water consumption had a positive and significant impact on financial performance, whereas that in another variable, i.e., waste, had a negative and significant impact on financial performance. Thereby, this study recommends that firms should adopt environment-friendly resources to attract stakeholders as well as save the planet. It also suggests that firms need to accord dedicated focus to environmental reporting to improve profitability.]]>
<![CDATA[Implementation Strategy of Higher Education Social Responsibility to Acquire New and Qualified In-Line Students: A Case Study ]]>
<![CDATA[Nung Harjanto]]>;
<![CDATA[Rahmawati Rahmawati]]>;
<![CDATA[Hasan Fauzi]]>;
<![CDATA[M. Agung Prabowo]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 3, No 2 (2019): December 2019 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v3i2.93
<![CDATA[This study aims to provide novel empirical evidence about the effectiveness of higher education social responsibility (HESR) as a strategy to acquire new and qualified in-line students for higher education institutions. In this research, a case study of Akademi Akuntansi YKPN Yogyakarta, a leading higher education institution offering vocational accounting courses in Indonesia, is used. Results show that the number of HESR activities implemented in vocational higher education has positive significant effects on new and qualified in-line students. Our hypothesis tested through linear regression also reveals that the number of HESR activities implemented in vocational higher education positively affects the number of its new and qualified in-line students from related partner vocational high schools. This research contributes to the analysis of supply chain linkage literature, especially linkages for higher education institutions, through the implementation of HESR as a strategy to acquire these students in higher education institutions and to achieve a sustainable competitive advantage. Although this topic in higher education is important, it has been rarely explored.]]>
<![CDATA[Corporate Social and Environmental Strategy and Reporting in Indonesian Plantation Industry ]]>
<![CDATA[Intan Belinda Lestari]]>;
<![CDATA[Noradiva Hamzah]]>;
<![CDATA[Ruhanita Maelah]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 3, No 1 (2019): June 2019 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v3i1.80
<![CDATA[This study aims to investigate how corporate social and environmental strategy can contribute to corporate social and environmental reporting (CSER) in the plantation industry in Indonesia. This study employed a case study approach by using semi–structured interviews to collect data from Indonesian plantation companies listed in the Indonesia Stock Exchange (IDX) and state–owned plantation companies that included CSER in their annual report. The motivation of CSER implementation in Indonesian plantation companies was influenced by proactive and reactive strategies. The corporate social and environmental strategy of proactive principles would publish CSER due to the social discretion beyond the regulatory requirements or pressure of certain stakeholders, and prior to any negative information being received by the public. Moreover, the corporate social and environmental strategy of reactive principles would also publish CSER to meet stakeholders’ needs and demands, obtain good corporate image and reputation, and avoid negative impacts (e.g., harm, hazards, mishap, complaints, etc.). Therefore, corporate social and environmental strategy can contribute to CSER depending on whether the company has proactive or reactive principles. This research contributes to the knowledge of social accounting literature in which CSER practices can be influenced by corporate social and environmental strategy.]]>
<![CDATA[How Does the Accounting Treatment of the Environment Transaction and How it Impacts to Company's Performance? Case from Indonesia ]]>
<![CDATA[Einde Evana]]>;
<![CDATA[Lindrianasari Lindrianasari]]>;
<![CDATA[R. Weddie Andriyanto]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 3, No 1 (2019): June 2019 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v3i1.71
<![CDATA[This study aims to investigate the awareness of big companies in Indonesia on the allocation of environmental costs. This research is very important to do, given that the company's operational effects as contributing very large carbon emissions (especially companies whose activities are in contact with nature). The method used in this research is observation, by tracing the existence of environmental cost in every big company in Indonesia, which is in database Bloomberg. The number of samples of this study is 2,043, for all companies in the period of observation 2004–2017. The results of this study indicate a relatively slow response of companies in responding to regulations issued by the state. This also indicates the low compliance of large companies in Indonesia for the implementation of the rules, in terms of accounting known as the recognition and measurement of accounting for environmental transactions.]]>
