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Ardi Gunardi
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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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The Influence of Earnings Management and Earnings Opacity on Firm Value with Corporate Governance Mechanism as a Moderating Hendriyana Hendriyana; Etty Murwaningsari
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.896

Abstract

This study investigates the impact of Earnings Management and Earnings Opacity on Firm Value, with Corporate Governance as a moderating factor. Firm Leverage and Firm Size are utilized as control variables to refine the analysis. The research comprises 304 observations from 76 consumer goods and agriculture companies listed on the Indonesia Stock Exchange between 2018 and 2021. Panel data regression analysis is conducted to test the hypotheses. Results reveal that Earnings Management and Earnings Opacity positively influence Firm Value. However, Corporate Governance does not enhance the relationship between Earnings Management and Firm Value. In contrast, Corporate Governance amplifies the impact of Earnings Opacity on Firm Value, underscoring the critical role of governance in mitigating the adverse effects of financial report opacity. This study enriches existing literature by examining the differential moderating effects of Corporate Governance on Earnings Management and Earnings Opacity. The findings offer valuable insights for corporate leaders, highlighting that robust governance and financial transparency drive sustainable performance and bolster investor confidence. By fostering transparency and accountability, companies contribute to market stability and public trust, especially in sectors vital to economic growth. Targeting specific sectors in emerging markets advances the understanding of financial reporting and governance dynamics.
Corporate Environmental, Social and Governance Performance and Carbon Washing in China Qingchao Zeng; Nuo Xu
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.905

Abstract

By focusing on a specific type of greenwashing behavior concerning carbon emission reductions, (i.e., carbon washing), the aim of this study is to investigate its antecedents in ESG (Environmental, Social and Governance) performance and find relevant solutions in Chinese context. This study is designed under a framework of greenwashing triangle for both analysis and examination. The measurement of carbon washing is based on text analysis and content analysis of non-financial reports, and the results are obtained by ordinary least squares regression. The results show a negative relationship between firms’ ESG performance and carbon washing tendency, which is mediated through lowering the standardization of carbon disclosure. To combat it, reducing opportunities and rationalizations are both effective avenues, while reducing pressure leads to complicated results. The results offer enlightenment for the cautious usage and regulation of firms’ carbon disclosures. Understanding the causes of carbon washing helps to distinguish good performers from poor performers concerning carbon reductions, hence increasing market efficiency. Finding relevant solutions helps to fight carbon washing acts and improve the quality of carbon information. The value of the study is offering new insights in the mis informativeness of carbon disclosure, which helps avoid the generalities in conventional discussions of greenwashing. The measurement of carbon washing is original, based on previous researches.
Can Digital Tools Help Sustain Customer Loyalty Amid the Economic Crisis? Evidence from the Telecom Sector Samir Hammami; Hazem Ghaleb Al Samman; Omar Durrah; Mahjabin Banu; Tareq Alhousary
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.913

Abstract

This research examines how to enhance customer loyalty in the telecom sector in terms of economic challenges. A conceptual model was developed and tested empirically by employing structural equation modelling techniques using data collected through a questionnaire from 250 samples working in the telecom sector in Syria. The results showed that customer relationship management (CRM) system, organisational management, and staff readiness significantly and positively affect customer loyalty. The study shows how digital tools influence customer retention in a challenging context, contributing to knowledge of crisis management and consumer behaviour in unstable markets. Practically, the study offers telecom companies strategies for improving customer relationships and maintaining market share using digital solutions during economic difficulties. The research explores the potential of digital technology to enhance social stability and economic resilience by retaining customers and fostering connectivity and access to essential services in challenging economies. This study is one of the first to investigate the relationship between its constructs in its setting.
Ownership and Solvency of (Re)Insurance Companies: An Indonesian Climate-Based Insurance Study Etikah Karyani; Rivan Dwi Aghnitama
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.927

Abstract

Despite the urgency of COVID-19, insurance companies are facing a slower-moving global crisis, namely climate change. This paper aims to investigate how corporate ownership affects the solvency of (re)insurance companies. It also analyses how climate-based insurance products, and the COVID-19 pandemic period differentiate these effects. The quantitative approach uses company accounting data throughout 2016-2022 and solvency is measured by risk-based capital (RBC). The findings show that for climate change-based (re)insurance companies, the larger the foreign-owned company, the higher the RBC level. Meanwhile, there is no difference in the effect of government and non-government owned insurance companies on their RBC. Another finding found that foreign ownership has a significant effect on the RBC of general insurance companies during the COVID-19 pandemic, while there is no relationship between the two during normal conditions. This research is expected to encourage the development and sustainability of climate change-based insurance, as well as input for financial regulators.
The Effect of CSR Disclosure and Profitability on Firm Value in Food and Beverage Sub Sector Marlina Nur Achyani; Rahmawati Rahmawati; Endang Dwi Amperawati
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.936

Abstract

This study aims to obtain empirical evidence related to the effect of Corporate Social Responsibility (CSR) disclosure and profitability on the value of food and beverage subsector companies. The research population is a food and beverage subsector manufacturing company listed on the Indonesia Stock Exchange from 2019 to 2021. This study used a purposive sampling technique in sampling and obtained a sample of 48 companies with a total of 130 observational data. CSR disclosure in research is measured using GRI Standards, and profitability is proxied by Return on Equity (ROE). Firm value is proxied by Tobin's Q with period t + 1, the use of periods in firm value is a novelty in research. The analysis technique used is multiple linear regression analysis. The results showed that CSR disclosure has a significant negative effect on firm value. While profitability has a significant positive effect on firm value. This study contributes to the literature by introducing a temporal perspective in firm value measurement, highlighting the delayed impact of CSR disclosure and profitability on firm performance.
Firm Characteristics, Board Structure and Corporate Social Responsibility Expenditure and Tax Avoidance in Ghana Alhassan Musah; Philip Nukpe; Abigail Padi; Daniel Maunge Kweku Amanor
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.945

Abstract

The aim of this study is to examine the determinants of tax avoidance in Ghana, with a particular focus on firm characteristics, corporate governance, and corporate social responsibility (CSR) expenditure. The study employs quantitative methods, analysing ten years of data (2012-2021) extracted from the annual reports of listed firms. The results indicate that firm size, CSR expenditure, board independence, and foreign ownership are significant determinants of tax avoidance. In contrast, firm profit, gender diversity, and debt-to-equity ratio are found to be statistically insignificant. Notably, larger firms with higher profits and increased leverage tend to engage more in tax avoidance. The study also reveals a negative relationship between tax avoidance and both board independence and gender diversity, whereas foreign ownership and CSR expenditure are positively associated with tax avoidance. The study highlights the importance of CSR expenditure in understanding tax avoidance motives, suggesting that firms with significant CSR activities may require closer scrutiny by tax authorities to prevent aggressive tax practices. The value of this study lies in its inclusion of CSR expenditure as a novel factor influencing tax avoidance, providing fresh insights for researchers and policymakers on how firm characteristics and governance structures affect tax behaviour.
How the Market Values Sustainability Performance? Studies in Indonesia and Japan Maria Magdalena Duarmas; Erni Ekawati
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.956

Abstract

When earnings management practices are not disclosed properly, it can decrease value relevance of financial information. If earnings management is linked with profitability, its effect on decreasing value relevance becomes stronger. However, sustainability performance represented by ESG scores can have the opposite effect. This study aims to examine the effect of earnings management and value relevance, moderated by profitability and ESG scores. The samples used in this study are manufacturing companies listed on the Indonesia Stock Exchange and the Japan Stock Exchange in the period 2016-2019. Multiple regression analysis tests the hypothesis. The results indicate that earnings management has a negative and significant effect on value relevance in both Indonesia and Japan. Corporate performance measured by profitability can increase the negative effect of earnings management on value relevance, but sustainability performance measured by ESG scores can reduce the negative effect. The implication is that the marketplaces greater trust in companies that engage in ESG activities. As a trade-off, it is possible that ESG can be used to cover up these earnings management practices. This study contributes to adding evidence on the relationship between earnings management and value relevance, specifically when it is linked to profitability and ESG scores.
Marketing Performance: Unpacking Market Orientation Mediated Innovation Capability and Sustainable Competitive Advantage of Small and Medium Enterprises Food Muhammad Fahmi; Muhammad Andi Prayogi; Muhammad Taufik Lesmana; Maharani Citra Kencana; Syahita Syahita
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.960

Abstract

This research examines how market orientation influences marketing performance by mediating innovation capability and Sustainability Competitive Advantage. This research uses a quantitative approach to collect data and analyze the relationships between variables. The research sample consisted of 348 food-producing SME business actors in North Sumatra. Data analysis in this research uses Structural Equation Modeling (SEM) with the Partial Least Squares (PLS-SEM) method. The research results show that there is a direct influence of Innovation capability and sustainable Competitive Advantage on marketing performance. There is an influence of Market Orientation on Innovation Capability and Sustainable Competitive Advantage, but there is no influence of Market Orientation on Marketing performance. Then, innovation capability and sustainable competitive advantage have a mediating role in market orientation and marketing performance. This research provides a new contribution to understanding the factors that influence the marketing performance of SMEs. Combining market orientation, innovation capability and sustainable competitive advantage as mediation is an approach that has yet to be widely explored in previous literature. Practical implications for SME owners, business organizations, and government policies: Improving market orientation, innovation capabilities, and sustainability can help SMEs improve marketing performance, contributing to sustainable economic growth.
How Belief System as The Best Driver of Control in Increasing Performance Yudi Yudi; Yvonne Augustine
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.961

Abstract

Based on the essence of contingency theory and resource-based view, this research focuses on examining the influence of the management control system (MCS) on the performance of Indonesian public health sector organizations from both financial and non-financial perspectives such as sustainability practices mediated by organizational learning. The research technique used in this study included distributing questionnaires to 172 respondents from health service facilities in 22 provinces in Indonesia. The outcome of this study showed that there was a significant positive impact of MCS elements and organizational learning to organizational performance except for the diagnostic control system. Organizational learning mediates belief system on organizational performance. The conclusion of this study is expected to benefit the health practitioners and regulators aimed at promoting effectiveness of MCS practices on the performance of public sector organizations, especially belief systems as the best driver of control in increasing performance. The originality of this research is a study that investigates the complete elements of the MCS on the performance of public health sector organizations from both financial and non-financial perspectives such as sustainability practices, in addition to using organizational learning capabilities as mediation.
Towards a Maturity Model for Accounting and Financial Sustainability in Indonesian MSMEs: Insights from a Systematic Literature Review Yumniati Agustina; Yvonne Augustine
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 1 (2024): June 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i1.970

Abstract

This research aims to gather insights and synthesize information by conducting a methodical review of existing literature to identify dimensions and aspects for creating a maturity model for evaluating the preparedness of Micro, Small, and Medium Enterprises in Indonesia regarding their accounting and financial sustainability. Employing the PRISMA method, the study reviewed papers in Scopus and Google Scholar from 2000 to 2021, uncovering 10 dimensions and 20 measurement aspects crucial for assessing MSMEs’ readiness in this area. The research contributes to existing literature and guides future accounting and finance research, with a specific focus on the sustainability of Indonesian MSMEs. Notably, there is a lack of research on the sustainability of MSMEs within accounting and finance. The dimensions and aspects identified will inform the development of a tailored maturity model to address accounting and financial sustainability within Indonesian MSMEs, offering insights to economic policymakers and stakeholders to advance MSMEs in alignment with environmental, economic, social, and governance principles. The literature search was conducted using only two databases and a relatively short publication timeframe.

Page 20 of 22 | Total Record : 215

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