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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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Simultaneous Association between Quality of Corporate Environmental Performance and Financial Performance: Evidence from Select Asian Countries Santi Gopal Maji; Utpal Kumar De; Ardi Gunardi
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 1 (2020): June 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i1.206

Abstract

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.
Effect of Corporate Governance on Sustainability Disclosures: Evidence from Turkey Şerife Önder; Renat Baimurzin
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 1 (2020): June 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i1.207

Abstract

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.
Determinants of the Adoption of Integrated Reports: An International Investigation Md. Jahidur Rahman; Pan Li; Rashedul Hasan
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 1 (2020): June 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i1.209

Abstract

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.
Investigating the Effect of Customer Experience, Perceived Value, and Customer Satisfaction on Environment-Friendly Behavior Üzeyir Kement; Evren Güçer; Sinan Çavuşoğlu; Bülent Demirağ
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.v5i2.210

Abstract

In line with the model proposed within the scope of the research, this study seeks to achieve the following goals: 1) to examine the effect of experience on perceived value, 2) to determine the effect of the sub-dimensions of perceived value on customer satisfaction, and 3) to determine the effect of customer satisfaction on environment friendly behavior. The study was conducted on individuals who participated in the camping activities in the Black Sea region of Turkey. The results show that feel, relate, and act experiences have positive effects on functional value, while sense, feel, and act experiences have positive effects on social value. Additionally, sense, feel, relate, and act experiences show positive effects on emotional value, while sense, feel, and act experiences have positive effects on epistemic and conditional values. On the other hand, the think experience, located in the experience dimensions, does not affect any sub-dimension of perceived value. In conclusion, the sub-dimensions of the perceived value affect customer satisfaction, and customer satisfaction positively affects environmentally friendly behavior.
Consumers’ Intention to Purchase Green Skincare Products: Evidence from China Md. Jahidur Rahman; Keye Lao; Shyamapada Biswas; Rakiba Sultana; Sarmann I Kennedyd
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.v6i2.211

Abstract

This study examines factors affecting customers’ intention to purchase green skincare products in China to provide some managerial recommendations to existing companies. The theory of planned behavior was applied to formulate our research hypotheses and establish our proposed model. A total of 121 Chinese consumers responded to a survey we conducted online. Hayes’s (2013) process and structural equation modeling was employed to test the moderating effect. We find that consumers’ attitudes, subjective norms, and perceived behavior control significantly affect their purchase intention. Moreover, the country of origin and price sensitivity has a moderation effect on the above relationships. The above findings can help green skincare companies to understand customer purchase behaviors in these modern times. This study contributes to the literature by addressing the gap in previous research on green skincare products in Mainland China. The respondents comprise Chinese university students who will become the main customers in the next few years. This study provides novel findings and inspires skincare companies to increase customer purchase intention by changing their strategy based on its influencing factors.
Environmental Disclosure Practices in Publicly Traded Companies of Bangladesh Shakhawat Hossain Sarkar; Razu Ahmed; Md. Ashraful Alam
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.v7i1.219

Abstract

This study strives to identify the level of corporate environmental disclosures and their relationship with various corporate attributes using secondary data sources. The data for this study were collected under the dichotomous procedure through content analysis of the annual reports of 190 companies. The statistical results depict that the practice of the Environmental Disclosure Index (EDI) is poor, with the banking sector securing the highest and the IT sector unveils the lowest EDI observed under the study. The regression model implies that company category, company nature, profit after tax, dividend nature, ISO 14001 certification, company age, capital employed, and total revenue are statistically significant. However, net assets value per share and multi-nationality are statistically insignificant. The research will provide valuable guidance to policymakers in formulating appropriate policies for safeguarding society through the protection and reduction of environmental degradation. It will improve the livability of the Earth for future generations. Additionally, it will aid the corporate sector in implementing measures to reduce environmental pollution resulting from their activities. This research investigates the intensity of environmental consciousness among corporations in Bangladesh and reveals the link between corporate attributes and environmental disclosure.
Moderating Role of Negative Earnings on Firm Size and Corporate Social Responsibility Relationship: Evidence from Listed Firms on Nigeria Stock Exchange Ndubuisi Odoemelam; Grace Nyereugwu Ofoegbu; Chioma Ojukwu
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 1 (2020): June 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i1.221

Abstract

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.
CEO Compensation and Firm Performance: The Role of ESG Transparency Chetna Rath; Florentina Kurniasari; Malabika Deo
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.225

Abstract

Chief executive officers (CEOs) of environmental, social, and governance (ESG) firms are known to take lesser pay and engage themselves in corporate social responsibility activities to achieve the dual objective of the enhancement of firm’s performance as well as benefit for stakeholders in the long run. This study examines the role of ESG transparency in strengthening the impact of firm performance on total CEO pay in ESG firms. A panel of 67 firms for the period of 2014–2019 has been analyzed using the two-step system GMM model, with NSE Nifty 100 ESG Index as the data sample and ESG scores from Bloomberg database as a proxy for transparency. Findings reveal that environmental and governance disclosure scores have the potential to intensify the negative relationship between firm performance and CEO compensation, while social disclosure scores do not. In addition, various firm-specific, board-specific, and CEO-specific attributes have also been considered controls affecting remuneration. This paper contributes to the literature by exploring the effect of exhibiting ESG transparency and its nexus with CEO pay as well as firm performance.
Green Products: Factors Exploring the Green Purchasing Behavior of South Indian Shoppers Rambabu Lavuri; Gugyh Susandy
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.229

Abstract

On the basis of the theory of planned behavior (TPB) approach, this exploratory study aims to examine factors exploring the green purchasing behavior of south Indian shoppers. The research study seeks to expand the planned behavior to include three additional variables, namely, environmental concern, knowledge, and media exposure. Data were collected from 429 respondents from three southern Indian states. Purposive and snowball samplings were adopted in the selection of respondents. The data were analyzed using factor analysis, Pearson's correlation, and multiple regression. The findings concluded that subjective norms have no significant association with the green purchase intention. Variables such as media exposure, environmental concern, environmental knowledge, and perceived behavioral control had a significant impact on the green purchase intention, which, in turn, had a substantial effect on the green purchasing behavior. These results support the TPB model. This research will help green marketers to develop new green strategies and plans to increase sales volumes and build good relationships with targeted green customers.
The Role of Green Supply Chain Management in Predicting Indonesian Firms' Performance: Competitive Advantage and Board Size Influence Maya Novitasari; Ali Saleh Alshebami; M. Agus Sudrajat
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.v5i1.246

Abstract

This study examines the effect of green supply chain management (GSCM) on firm performance, with competitive advantage as mediation and board size as moderation. Purposive sampling method was used to examine 516 PROPER companies from 2010 to 2018. Data were obtained from the Indonesia Stock Exchange. Results show that GSCM has a positive effect on competitive advantage but does not affect firm performance, whereas competitive advantage has a positive effect on firm performance. Moreover, competitive advantage can mediate the relationship between GSCM and firm performance. Board size cannot moderate the relationship between GSCM and competitive advantage, but it can moderate the relationship between competitive advantage and firm performance and the relationship between GSCM and firm performance. The results of this study can be used to improve firm performance of companies concerned with environmental impact. The research findings contribute to the idea that board size has a role in strengthening the implementation of GSCM to create competitive advantages that can increase firm performance.

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