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[Understanding the Relationship between CSR and Dividend Policy: Review and Future Prospects ]]>
<![CDATA[Navin Chettri]]>;
<![CDATA[Kailash C. Kabra]]>;
<![CDATA[Neelam Rani]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v6i1.372
<![CDATA[The study explores and highlights the relationship between dividend payout (DP) policy and corporate social responsibility (CSR). For this purpose, the author used a survey method to find previous research articles that have discussed this relationship. The study’s findings suggest that CSR and DP, individually and with other variables, have been considerably researched. However, when it comes to the relationship between the two variables, the research is only about a decade old. Thus, minimal research has explored this relationship and has concentrated only on developed economies. Most of these researchers have found a positive relationship between the two variables, despite taking different proxies to measure CSR, which is contrary to the Resource-Based Theory. The author concluded that there is a lack of research focusing on the relationship between the two major corporate decisions. Thus, no theory(ies) explains the relationship, and corporate managers, policymakers, investors, and even researchers have not paid enough attention to the association and its implications.]]>
<![CDATA[Toward a Link Between IT Determinants and Their Adoption: Empirical Analysis Based on Practicing Chartered Accountants ]]>
<![CDATA[Mohammed Muneerali Thottoli]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v6i1.461
<![CDATA[The main objective of this study is to investigate the association of information technology (IT) training, IT perceived benefits, and IT benefits with IT adoption among practicing Chartered Accountants (CAs). The study then explained the implications of IT adoption and evaluated the relationship between IT training, IT perceived usefulness, and IT usefulness to practicing accountants. Employing a quantitative approach, a series of questionnaires were culled out by making the necessary adjustments to the available items. A total of 88 qualified CAs practicing in Kerala were analyzed. As part of the data analysis, the study used Structural Equation Modeling–Partial Least Squares (SEM–PLS) software. The results of the study have shown a positive significant relationship between two determinants, namely, IT training and IT perceived usefulness, but IT usefulness has no relationship with IT adoption by practicing CAs. This study added to the literature by analyzing IT determinants and the adoption of auditing software among practicing auditors.]]>
<![CDATA[Corporate Social Responsibility Disclosure Quality and Quantity and Its Effect on Firm Value in Ghana ]]>
<![CDATA[Alhassan Musah]]>;
<![CDATA[Mohammed Abdulai]]>;
<![CDATA[Bismark Okyere]]>;
<![CDATA[Abigail Padi]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v6i1.462
<![CDATA[This study investigates the nature of Corporate Social Responsibility Disclosure (CSRD), the location of CSRD in annual reports, and identifies sectors that disclose more CSRD information among listed firms in Ghana. The study also investigated the quality and quantity of CSRD with its consequence in terms of quality and quantity of the impact on firm value. The study sampled 33 listed firms over 10 years, from 2011 to 2020. Data were analyzed using descriptive statistics, correlation analysis, and panel regression analysis. The results of the study showed the weak relationship between the quality and quantity of CSRD. Regarding the nature of CSRD, community information was disclosed more often than any other category of information was. In addition, this research study demonstrated that a separate section for CSRD information was much preferred. Further, the financial sector disclosed more CSRD information than any of the other sectors did. On the consequences of CSRD, the results showed no significant impact of CSRD on firm value in terms of either quality or quantity of CSRD. The results suggest that investors in Ghana do not pay attention to the quality and quantity of firms’ CSRD in making their investment decisions.]]>
<![CDATA[Value Relevance of Earnings and Book Value: Impact of Earnings Management and Family-Owned Firms ]]>
<![CDATA[Ratnaningrum Ratnaningrum]]>;
<![CDATA[Rahmawati Rahmawati]]>;
<![CDATA[Djuminah Djuminah]]>;
<![CDATA[Ari Kuncara Widagdo]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v6i1.465
<![CDATA[The purpose of this study is to investigate whether family-owned firms and earnings management as a result of financial distress affect the value relevance of earnings and book value. The study is based on companies listed on the Indonesia Stock Exchange (IDX). An unbalanced panel dataset of 592 firms trading in the IDX from 2012 to 2017 was used to test the price model. Results reveal that owing to high financial distress, earnings management through an income-increasing strategy was opportunistically conducted. Moreover, earnings management (as opposed to financial transparency, which is a principle of sustainability) decreases the value relevance of earnings. Due to high financial distress, there is a trade-off between the value of earnings and relevance of book value in the presence of earnings management. Further, results demonstrate that the value relevance of earnings in family-owned firms is higher than in nonfamily-owned firms in Indonesia. It indicates that earnings management due to high financial distress contributes to the alignment effect on family firms.]]>
<![CDATA[Tax Aggressiveness and Audit Report Timeliness: The Role of Ownership Structure and Audit Committee ]]>
<![CDATA[Vionna Lievia]]>;
<![CDATA[Antonius Herusetya]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v6i1.469
<![CDATA[Companies that engage in tax aggressiveness (TAG) are considered socially irresponsible and problematic from the perspective of tax authorities. This study examines the impact of TAG on audit report timeliness and the role of corporate governance using ownership structure and audit committee on the relationship between TAG and audit report timeliness. We use the tax planning prediction model to uncover TAG. The data for our sample is obtained from the manufacturing companies listed on the Indonesia Stock Exchange and was obtained using the purposive sampling method. Using multiple linear regression analysis, we discover a positive relationship between TAG and audit report timeliness. However, we also find that corporate governance mechanisms affect this positive relationship through ownership structure and audit committee competence. Our findings suggest that the delay of independent auditors due to audit processes may expose the activities of TAG’s clients, which may have economic consequences for tax authorities, companies, and other stakeholders.]]>
<![CDATA[Social Sustainability Reporting and Board Structures in the Healthcare Industry ]]>
<![CDATA[Adamu Idris Adamu]]>;
<![CDATA[Irma Tyasari]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v6i1.485
<![CDATA[This paper aims to analyze the structure of the corporate board that triggers social sustainability reporting in the healthcare industry. The sample consists of 60 firm-year observations. Data on corporate governance was collected from the annual reports of the sampled companies and social sustainability data were obtained from MachameRatios. Moreover, financial information was collected from the NSE factbooks. Consistent with the study’s predicted hypotheses, the result reveals that companies with several directors and with one or more female directors as board members are more likely to report social sustainability activities. However, having nonexecutive directors on the board had limited impact on issues relating to sustainability. Our study adds to the existing literature on board structures and sustainability reporting that large and diverse boards are material determinants of social sustainability reporting. The study findings are consistent with various regulatory bodies’ initiatives (for example, the Securities and Exchange Commission of Nigeria) on board structures. The commission mandated all listed firms to have at least five directors. Hence, encouraging companies to have larger and diverse boards composed of mixed genders with greater experience will positively impact sustainability reporting.]]>
<![CDATA[Factors Influencing Green Human Capital to Improve Green Performance in Indonesian Start-Up Business ]]>
<![CDATA[Ina Ratnamiasih]]>;
<![CDATA[Mochammad Ridwan]]>;
<![CDATA[Budi Septiawan]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v6i1.488
<![CDATA[This study gathers empirical evidence on the influence of green human resource management, green training, and the role of government in encouraging green human capital to improve green performance. The author conducted this study using a survey of 91 Start-up businesses in Indonesia as the sample, selected using a purposive sampling method. Data was collected using questionnaires. After collection, the author tested the validity and reliability of the data prior to hypotheses testing. Data analysis for hypothesis testing adopted partial least squares regression. Results indicate that green human capital management, green training, and the role of government significantly affect green human capital. Green human capital in turn significantly affects Green Performance. Green Performance can be successful by increasing awareness of green human capital on the part of Start-up businesses in Indonesia. Using green human capital to improve green performance will require green human resource management, green training, and the participation of the government, which must carry out its assistance with implementation through a sustainable commitment. Green Performance measurement is an issue of concern for sustainability and environmental balance in Start-up businesses in Indonesia.]]>
<![CDATA[Corporate Social Responsibility and Firm Performance: Evidence from Vietnamese Listed Companies ]]>
<![CDATA[Dao Thi Thanh Binh]]>;
<![CDATA[Le Thi Thanh Huong]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v6i1.500
<![CDATA[This study investigates the impact of socially responsible factors on corporate performance, including industries from the manufacturing and service /non-manufacturing sector. The study analyzes data of 50 Vietnamese private companies from 2015 to 2019. The analyses use five groups of stakeholders, including shareholders, employees, consumers and suppliers, environment, and general community to measure the performance of corporate social responsibilities (CSR). Meanwhile, company performance was estimated using Tobin’s Q index, return on assets, return on equity, and earnings per share. CSR activities have a positive and significant effect on the development of the companies. However, these effects are not intensive. Among CSR groups, social dimension has the most influence, while environmental aspects are the least influential. Private small- and medium-sized companies in Vietnam should focus more on social responsibility activities to enhance their brand image and benefit their stakeholders while bringing sustainable values in financial activities. This study is one of the first CSR-based research in Vietnam under the proxy of Hexun framework.]]>
<![CDATA[Evolution of Sustainability Reporting Research: Evidence from Indonesia (A Systematic Literature Review) ]]>
<![CDATA[Inten Meutia]]>;
<![CDATA[Shelly F. Kartasari]]>;
<![CDATA[Hasni Yusrianti]]>;
<![CDATA[Zulnaidi Yaacob]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v6i1.501
<![CDATA[This paper aims to systematize the research field of sustainability reporting (SR) in Indonesia. The paper reviews the development of research at SR, provides a critique of past research, and outlines future research opportunities. The paper provides a systematic review of existing studies and analyses SR in Indonesia using a qualitative approach. This review analyzed 36 studies on SR in Indonesia published between 2016 and 2020. Most published SR studies take a quantitative approach and focus on the private sector, with very little attention paid to SR implementation in the public sector or SMEs. Therefore, this study provides a comprehensive account of the development of sustainability reporting research in Indonesia over the past five years. The analysis undertaken in this paper addresses the gaps in the literature on SR research in Indonesia and serves as a guide for researchers, academics, and interested researchers. The study is limited to peer-reviewed papers, so research published at conferences or seminars is not addressed. However, further studies can be conducted by expanding the keyword and search database or using working papers from conferences or workshops to cover what this review may not have uncovered.]]>
<![CDATA[The Disclosure Effect of Sustainability Reporting and Financial Statements on Investment Efficiency: Evidence in Indonesia ]]>
<![CDATA[Devina Rizky Amalia]]>;
<![CDATA[Wijaya Triwacananingrum]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v6i1.512
<![CDATA[This study aims to provide empirical evidence regarding the effect of the quality of financial statements and the intensity of reporting on a company’s sustainability efforts on investment efficiency. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) sectors in 2018–2019. This study implemented a purposive sampling technique. The population derives from 52 companies with a combined sample of 104 data, uses multiple linear regression, and performs a classical assumption test. Hypothesis testing in this study used a simultaneous significance test and partial regression test appropriately. This study found that the quality of financial reports directly affects investment efficiency. The intensity of the sustainability report does not affect the company's investment efficiency; therefore, the sustainability report does not become a reference point for making investment decisions for greater efficiency. The author concluded that non-financial information does not affect investment decisions. This research proves that public companies in Indonesia can use financial reports to affect investment efficiency, whereas sustainability reports cannot be used for this purpose.]]>
