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Ardi Gunardi
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ardigunardi@unpas.id
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ijsam.editor@gmail.com
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Universitas Pasundan, Jl. Tamansari No. 4-8 Bandung, 40116, Indonesia
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INDONESIA
Indonesian Journal of Sustainability Accounting and Management
Published by Universitas Pasundan
ISSN : 25976214     EISSN : 25976222     DOI : https://doi.org/10.28992/ijsam
Core Subject :
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.
Arjuna Subject : -
Articles 215 Documents
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Sustainability Reporting on Financial Performance of Sri Lankan Listed Companies: How Strong is the Impact? Ranitha Sachinthana Weerarathna; Anuja Akalanka Lokeshwara; Weerarathna Arachchi Patabendige Limalka Sandali; Gunathilake Walallawita Kankanamge Nisal Chandula; Marasinghe Arachchige Chathushka Nirman
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.404

Abstract

This study seeks to examine and identify the impact of sustainability reporting (SR) on the financial performance (FP) of listed companies in Sri Lanka. Data were collected from annual reports of listed companies where sustainability is disclosed in line with the Global Reporting Initiative (GRI) framework. A quantitative approach was used to gather relevant data of the entire population of 289 companies listed on the Colombo Stock Exchange, representing 20 different market sectors. Following purposive sampling, 55 listed companies were ultimately considered, based on the report preparation of those companies having been in line with the GRI framework from 2015/16 to 2018/19. SR was gathered through content analysis based on G4 and GRI standards and measured using an SR index. The authors measured FP using return on assets (ROA). After collecting the data, the authors analyzed it with panel data regression. Findings revealed an insignificant negative impact of SR on the FP of the listed companies in Sri Lanka. Further, researchers identified the impact of each disclosure of SR on FP and identified mixed results.
Corporate Social Responsibility and Reputation: A Study on Top 100 Companies Operating in India Loopamudra Baruah; N.M. Panda
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 2 (2022): December 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i2.407

Abstract

The corporate social responsibility (CSR) performance of a company enhances a company’s credibility, thereby influencing the perception of its stakeholders in improving the corporate reputation of a company. This study examines this claim by empirically investigating the CSR performance of India’s top 100 companies and its impact on their reputational status. We have employed the panel-corrected standard error model by controlling companies’ financial performance, size, age, and market risk to analyze the impact of CSR performance on reputation. The result of the analysis is contradictory to the common belief that CSR positively impacts reputation building. Although this study is not novel in nature, it is incremental to the current literature as this study is conducted from an Indian perspective (where no study has been conducted as per our knowledge). This study uses data that are more objective and concrete than those of previous studies, making this study another valuable addition to the extant literature as it is an improvement over the previous study.
Integration of Industry 4.0 for a Smart and Sustainable Future of the Healthcare Sector in the Post-COVID Era Ratri Parida; Aarti Singh; Rambabu Lavuri
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.417

Abstract

The COVID-19 pandemic has result in unprecedented challenges for the manufacturing and service sectors. Further, it has also tremendously affected the global healthcare sector, which is seen in the surge of demand in personal protective equipment, ventilators, masks, medicines, etc. Furthermore, according to Menear (2020), the world population is projected to be at least 8.5 billion people by 2050, including a much higher elderly population. This calls for an urgent, critical evaluation and upgrade of the healthcare sector. In this regard, an implementation of Industry 4.0 (I4.0) technologies is proposed to fulfill the sector’s current and future needs. A detailed and systematic review has been conducted using PRISMA, which highlights the various I4.0 technologies for the early detection, control, and management of the healthcare supply chain. Finally, it is imperative that I4.0 be properly implemented for better management of the global healthcare sector. The study also highlights policy implications for stakeholders.
Corporate Governance Quality and Capital Structure Dynamics: Evidence from Pakistan Muhammad Imran Khan; Irum Saba; Rehana Kouser
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 2 (2022): December 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i2.435

Abstract

Corporate governance is highlighted as an important aspect of developing economies. The literature well explained the relationship between corporate governance and capital structure, but little is known about the role of debt as a takeover defense and disciplinary tool, particularly for a debt-based economy such as Pakistan. This study used data from 173 non-financial firms listed on a stock exchange in Pakistan from 2008 to 2017. For the empirical investigation, the study incorporated the Orthogonal Generalized Method of Momentum approach to unbalanced panel data owing to endogeneity. The findings show that in over-levered firms, the adjustment speed of capital structure is slower with weak corporate governance. This result indicates that managers use debt as a takeover defense tool to protect their jobs, even at the cost of shareholders’ benefits. However, for under-levered firms, the adjustment speed of capital structure with weak governance is slower. This aspect specifies that the disciplinary effect of debt is more important for managers. This study concludes that managers with weak corporate governance take benefits at the cost of shareholders’ wealth. The study recommends that managers should develop an understanding of corporate governance to safeguard the rights of the shareholders.
Toward a Link Between IT Determinants and Their Adoption: Empirical Analysis Based on Practicing Chartered Accountants Mohammed Muneerali Thottoli
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.461

Abstract

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.
Corporate Social Responsibility Disclosure Quality and Quantity and Its Effect on Firm Value in Ghana Alhassan Musah; Mohammed Abdulai; Bismark Okyere; Abigail Padi
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.462

Abstract

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.
Value Relevance of Earnings and Book Value: Impact of Earnings Management and Family-Owned Firms Ratnaningrum Ratnaningrum; Rahmawati Rahmawati; Djuminah Djuminah; Ari Kuncara Widagdo
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.465

Abstract

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.
The Role of Moral Norms and Religious Orientation in Predicting Consumer’s Pro- Environmental Behavior Havidz Kus Hidayatullah; Ayu Ekasari
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 1 (2023): June 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i1.466

Abstract

Sustainability has been popular in the recent marketing literature. Scholars take their role by investigating how to positively influence people to be more proactive in green consumption behavior. While a green attitude failed to predict green behavior, thus relying on a green attitude is not the solution. Scholars need to find out what factors need to be improved to shape consumers’ green attitudes. This study uses a relatively new perspective by examining the role of Moral Norms and Religious Orientation in predicting pro-green Behavior through forming Green Attitude Purchasing. Moral Norms and Religious Orientation, two common values which are highly concerned by most common societies in Indonesia, have never been tested together as predictors of green behavior. The proposed model is tested through hypothesis testing and 250 respondents who are daily convenience users of green products were involved. The sequential equation modeling analysis result shows that the model is fit, and all hypotheses are supported. Hence, Moral Norms and Religious Orientation can be used together to predict Green Behavior through forming of Green Purchasing Attitude. This finding contributes new perspectives that Moral and Religiosity can be applied simultaneously to any green marketing campaign, especially in Indonesia.
Tax Aggressiveness and Audit Report Timeliness: The Role of Ownership Structure and Audit Committee Vionna Lievia; Antonius Herusetya
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.469

Abstract

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.
Effects 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
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.

Page 10 of 22 | Total Record : 215

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