Indonesian Journal of Sustainability Accounting and Management
Indonesian Journal of Sustainability Accounting and Management (IJSAM) is a peer-reviewed journal publishing high-quality, original research and published biannually (June and December) by Universitas Pasundan, Indonesia. IJSAM emphasizes the linkages between these environmental issues and social and economic issues in corporations, governments, education institutions, regions, and societies. Its aim is to publish scholarly accounting, economics, energy, entrepreneurship, environmental, management, and social sustainability of human beings research that are relevant to Indonesian studies and in global perspectives, especially those providing practical implications to promote better business decision-making and public policy formulation. Through our published articles, we aim at helping societies become more sustainable.
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<![CDATA[Moral Norm and Theory of Planned Behavior: The Intention to Use Eco-Friendly Reusable Bag ]]>
<![CDATA[Ayu Ekasari]]>;
<![CDATA[Syeliya Md Zaini]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 1 (2020): June 2020 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v4i1.94
<![CDATA[This study analyzes the influence of three variables in the theory of planned behavior (TPB) along with the moral norm variable to predict pro-environmental behavior, specifically the use of eco-friendly reusable bags. The sample population in this study was 280 people who were aware of the existence of eco-friendly reusable bags and understood its use. Data were analyzed using structural equation modeling. The results of hypothesis testing showed a positive influence of moral norm, attitude, and perceived behavioral control on the intention to use eco-friendly reusable bags. However, the influence of subjective norms on the intention to use eco-friendly reusable bags was found to be negative. This is a pioneering research in the use of the expanded TPB model with the moral norm variable to predict the use of eco-friendly reusable bags, a behavior that is rarely studied. As is well-known, the TPB has been widely used in explaining pro-environmental behavior; however, studies that include the moral norm variable are scarce. The results of the study suggest that decision-makers and retailers need to design social advertisements that can encourage consumers to use eco-friendly reusable bags that would minimize the use of plastic bags.]]>
<![CDATA[Mapping Sustainable Finance: A Detailed Analysis of Banks in Indonesia ]]>
<![CDATA[Inten Meutia]]>;
<![CDATA[Shelly Febriana Kartasari]]>;
<![CDATA[Zulnaidi Yaacob]]>;
<![CDATA[Murugesh Arunachalam]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 1 (2020): June 2020 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v4i1.110
<![CDATA[This study aims to map the conformity of sustainability reports (SRs) for the BUKU 3 and BUKU 4 bank groups with regulations issued by the Indonesian Financial Services Authority (OJK). The research is exploratory, considering that FSA Regulation number 51 of 2017 was not applied until 2019. It represents a quantitative descriptive study employing a content analysis approach to explore and analyze data and factual input from SRs. The data used are drawn from the 2017 report concerning seven BUKU 3 banks and five BUKU 4 banks. This study found that the contents of the bank reports, with the components required by POJK number 51 of 2017, concerning the sustainable financial action plan and the SR, did not fully meet the requirements of the POJK. Using cross-tabulation analysis, we found that the average bank has a good, sustainable financial action plan and suitable sustainability reporting above 90%. It also has higher total assets, CAR/KPPM, ROA, and ROE ratios than banks with lower index suitability. This finding implies a potential relationship between SR compliance levels and bank financial characteristics. Overall, the conformity level of BUKU 4 banks is better than that of BUKU 3 banks.]]>
<![CDATA[Counterparties’ Influence on an Enterprise’s Social Capital Formation ]]>
<![CDATA[Iryna Zhyhlei]]>;
<![CDATA[Dmytro Zakharov]]>;
<![CDATA[Ciobanu Ghenadie]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 1 (2020): June 2020 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v4i1.163
<![CDATA[The purpose of this study is to determine the influence of counterparties on the formation of an enterprise’s social capital, which is a component of measuring its value. The size of social capital is the result of the synergistic effect of all its components, namely, trust, social networks, and social norms. In this research study, the components of social capital in an enterprise are estimated to be part of the relationship with the stakeholders of the enterprise, including counterparties. Liquidity and financial stability are the criteria for choosing counterparties and for assessing cooperation prospects with them. Additionally, there are rating organizations such as Transparency International Ukraine, whose 2016 results were taken as a basis for the selection of research objects. Organizational transparency and disclosure of data indicate the intention of a company to be open to stakeholders at all levels to increase their confidence. Thus, the level of transparency of activity and the stability of the social network are interdependent. This study examines and analyzes the cooperation of enterprises with other stakeholders to determine its impact on the formation of the social capital of enterprises. The results will provide a basis for the development of a social capital assessment method.]]>
<![CDATA[CSR Reports, CSR Disclosure Quality, and Corporate Reputations: A Systematic Literature Review ]]>
<![CDATA[Berto Usman]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 1 (2020): June 2020 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v4i1.166
<![CDATA[This paper provides a critical review of the literature addressing the relationships between corporate social responsibility (CSR) reports, their disclosure quality, and their effects on corporate reputation. CSR reports are deemed important to legitimate a company's existence with its stakeholders. However, there is a debate around the use of this form of voluntary disclosure as the sole means of managing corporate reputation. To prepare for the emerging discourses, this study draws upon 90 papers published in leading academic journals, discussing related topics from the early 1990s to 2018. Hence, this paper proposes for discussion of two major research questions: (1) whether CSR reports are associated with corporate reputations and (2) whether the quality of CSR disclosures is associated with corporate reputations. Along with the two proposed questions, the potential premise for a future empirical test is presented in a systematic exhibition.]]>
<![CDATA[Simultaneous Association between Quality of Corporate Environmental Performance and Financial Performance: Evidence from Select Asian Countries ]]>
<![CDATA[Santi Gopal Maji]]>;
<![CDATA[Utpal Kumar De]]>;
<![CDATA[Ardi Gunardi]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 1 (2020): June 2020 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v4i1.206
<![CDATA[This study empirically investigates the simultaneous association between the quality of environmental performance (EP) and financial performance of firms selected from three Asian countries' Japan, South Korea, and India. The content analysis technique based on a four-point scale was used to measure the quality of EP, whereas financial performance was measured based on the market-to-book ratio. Employing system generalized method of moments and fixed effects regression model in a system of two-equation model, the study finds that EP has a positive impact on financial performance. Similarly, the financial performance has a positive influence on the quality of EP. The findings of the study indicate that a firm can enhance its overall financial performance by improving its EP. This implies that firms not only improve their economic performance through environmentally responsible business practices, but also help in fulfilling some of the sustainable development goals of the United Nation's 2030 development agenda.]]>
<![CDATA[Effect of Corporate Governance on Sustainability Disclosures: Evidence from Turkey ]]>
<![CDATA[Şerife Önder]]>;
<![CDATA[Renat Baimurzin]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 1 (2020): June 2020 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v4i1.207
<![CDATA[This study aims to examine the relationship between the corporate governance structure and sustainability disclosure in Turkish business. To measure the impact of the board of directors on sustainability disclosure, companies on the Istanbul Stock Exchange that prepared sustainability reports per the Global Reporting Initiative (GRI) were selected as the working sample. In this study, 68 fiscal year data sets of 17 businesses that published regular sustainability reports during 2013–2016 were used. All were audited by the GRI. During the analysis, it was observed that the presence of influential community board members and the profitability of the enterprises are factors that bear positive effects on sustainability disclosures. Board size, the presence of independent board members, and the existence of corporate social responsibility committees were negative factors that, in fact, reduced sustainability disclosures of the companies. To increase sustainability disclosures, this study suggests that boards of directors should consist of influential community leaders.]]>
<![CDATA[Determinants of the Adoption of Integrated Reports: An International Investigation ]]>
<![CDATA[Md. Jahidur Rahman]]>;
<![CDATA[Pan Li]]>;
<![CDATA[Rashedul Hasan]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 1 (2020): June 2020 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v4i1.209
<![CDATA[This study examines the determinants of companies’ reporting decisions. We employ three measures at the country-level: (1) investor protection, (2) trade union density, and (3) economic development. Regression model analysis was used to measure whether companies used integrated reports (IR) or traditional sustainable reports. Using sample data from Fortune Global 300 for the year 2017, which is the latest available data, this paper follows logistic regression models. The study finds out that the probabilities of publication of IR are high in countries with high trade union density, weak investor protection, and low levels of economic development. These results help companies and managers to better cope with current business environments.]]>
<![CDATA[Moderating Role of Negative Earnings on Firm Size and Corporate Social Responsibility Relationship: Evidence from Listed Firms on Nigeria Stock Exchange ]]>
<![CDATA[Ndubuisi Odoemelam]]>;
<![CDATA[Grace Nyereugwu Ofoegbu]]>;
<![CDATA[Chioma Ojukwu]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 1 (2020): June 2020 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v4i1.221
<![CDATA[The fight against coronavirus disease (COVID-19) has called for corporate social responsibility (CSR). Thus, Nigerian businesses, such as in the petroleum and financial industries, have provided hospital donations and $30 million assistance among others to mitigate COVID-19. We investigated the moderating role of negative earnings in firm size–CSR relationship. We used content and logistic panel regression analyses on a sample of 100 firms listed on Nigerian Stock Exchange (NSE). First, we confirmed a positive firm size–CSR relationship (stakeholders’ expectation hypothesis). Second, we found that earnings loss negatively affects stakeholders’ expectation hypothesis. The study suggests that big firms are likely to negatively respond to the clarion call for donations for COVID-19 due to negative earnings. However, our robustness test revealed that old firms positively respond to CSR activities despite earnings loss. Our study results contribute important insights into the current debate concerning the effect of earnings loss on CSR activities. Corporate managers are encouraged to participate in social activities by contributing their resources for human race sustainability and community development, hence enabling stakeholders to highly value their work, money, support, and societal acceptance.]]>
<![CDATA[Environmental Capabilities and Environmental Innovations of Manufacturing Firms in Malaysia ]]>
<![CDATA[Tze San Ong]]>;
<![CDATA[Ah Suat Lee]]>;
<![CDATA[Boon Heng Teh]]>;
<![CDATA[Hussain Bakhsh Magsi]]>;
<![CDATA[Sin Huei Ng]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 1 (2020): June 2020 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v4i1.248
<![CDATA[The popularity of achieving environmental sustainability among businesses is not exceptional in the green business literature. However, despite its popularity, businesses are still practically clueless about its benefits. This study employs the dynamic capabilities theory to investigate the relationship between environmental capabilities (i.e., environmental strategic focus, shared vision, management support, collaboration, and technological capabilities) and environmental innovation. To test the hypotheses, data from a sample of 124 firms were collected from managers of environmental management system 14001-certified Malaysian manufacturing firms. The collected data were analyzed using structural equation modeling with partial least squares version 3.0. The results indicated that environmental technological capabilities and environmental collaboration both have a positive impact in directly enhancing the firms' environmental innovations. The findings of this study indicate the possibility that manufacturers can remain competitive by integrating environmental considerations at the strategic level; collaborating with suppliers, customers, and the local community for environmental solutions; and investing in environmental technological capabilities.]]>
<![CDATA[Examination of Sustainability Strategies of Enterprises that Operate in the Sports Industry ]]>
<![CDATA[Arif Yüce]]>;
<![CDATA[Sevda Gökce Yüce]]>;
<![CDATA[Hakan Katırcı]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 1 (2020): June 2020 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v4i1.265
<![CDATA[The concept of sustainable production/consumption is one of the key points that need to be addressed in terms of measures and alternatives. As one of the most important industries today, the sports industry appeals to a wide range of consumers through various goods and services offered to consumers. The present view is that it is important to look out for sustainable production/consumption and to implement sustainability strategies both in terms of enterprises and of products and services offered to consumers. In this context, the main purpose of this study is to describe and examine the sustainability strategies of enterprises that produce goods and services in the sports sector. Within the scope of this inquiry, this study utilized the qualitative research technique of semi-structured interviewing. The interviews with senior managers in the sports sector were conducted in the Turkish city of EskiÅŸehir. The results showed that the awareness levels of the companies regarding sustainability are lacking and that the corresponding strategies implemented were also insufficient.]]>
