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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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Carbon Emission Reduction and Financial Performance in an Emerging Market: Empirical Study of Indian Firms Leo Themjung Makan; Kailash Chandra Kabra
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.v5i1.292

Abstract

The study aims to examine the impact of carbon emission reduction on financial performance in an emerging market context. Thirty eight Indian-listed firms were drawn from the Bombay Stock Exchange for the sample, and firms' data were collected from sustainability reports and Capitaline Plus corporate database. Carbon productivity and market-to-book ratio were used as a proxy to measure carbon emission reduction and financial performance, respectively. Results show a positive association between carbon emission reduction and financial performance after employing the appropriate panel regression model. This study contributes to the ongoing “pays to be green” literature, and the findings of this study complement the “win–win” research by empirically showing that corporate effort to reduce carbon emission generates a positive impact on firm's financial performance. Moreover, the findings provide crucial managerial and policy implication.
Carbon Emissions Disclosure as Mechanism to Increase Environmental Performance and Control of Idiosyncratic Risk: How They Impact Firm Value Fransiskus Eduardus Daromes; Suwandi Ng; Novita Wijaya
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.v4i2.299

Abstract

This research attempts to investigate the predictive effect of carbon emissions disclosure on firm value both directly and through environmental performance and idiosyncratic risk. With data collected from all non-financial high-profile companies listed on the Indonesia Stock Exchange and testing through path analysis, findings reveal that carbon emissions disclosure has a positive significant effect on environmental performance, but not on idiosyncratic risk and firm value. Further statistics testing showed that both idiosyncratic risk and environmental performance have a positive and significant effect on firm value. We also used Sobel testing to test mediation role of environmental performance and idiosyncratic risk on the effect of carbon emissions disclosure on firm value. The results show that environmental performance plays a mediating role whereas idiosyncratic risk does not. The implications of this research study are discussed from both theoretical and managerial perspectives.
Determinants of Corporate Sustainability Disclosure: The Case of the S&P/EGX ESG Index Mohamed Gamal Elafify
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.v5i1.301

Abstract

The paper investigates the influence of the corporate board and the dissemination of a separate sustainability report on the corporate sustainability disclosure (CSD) level of corporations listed on the Egyptian sustainability index from 2016–2018. This study used the score-weighting scheme assigned by the Egyptian Stock Exchange (EGX) to evaluate, list, and rank companies in terms of their CSD. Empirical results reveal that boards with higher independence and larger size generate a higher CSD score. The results also support the assumption that the issuance of a separate sustainability report boosts the CSD score. The current study provides insights for policymakers and regulators in developing countries, in general, and in Egypt, in particular, regarding the role of corporate board and issuance of a separate sustainability report in promoting CSD. To the best of the researcher’s knowledge, no prior study has discussed the determinants of the level of CSD for corporations listed on the sustainability index in Egypt.
The Effect of the Transmission Impact of the U.S Interest Rate on Turkey’s CO2 Emissions: Evidence from Bootstrap ARDL Ahmed Samour; Aliya Zhakanova Isiksal; Turgut Tursoy
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.v5i2.302

Abstract

The U.S. economy is the largest in the world; any change in the US economic policies exert a significant impact on global markets. The main purpose of this study is to investigate the spillover effect of the U.S interest rate on Turkey’s CO2 emission. The empirical results and the subsequent study discussion will be the first contribution of its kind to the environmental literature field. The study employs the newly developed bootstrap autoregressive distributed lag (ARDL) testing approach as proposed by McNown et al. (2018). The main findings of this study show that there is a negative and significant relationship between the U.S interest rate and Turkey’s CO2 emission. The results also provide significant evidence of the spillover effects of the U.S interest rate on CO2 emission in Turkey through the domestic interest rate, economic growth, and energy consumption channels. It is suggested that policymakers should design strategies such as sustained economic growth for responding to any external shocks, in particular, the U.S interest rate.
Ecological Modernization Theory (EMT): Antecedents and Successors Dulcimar José Julkovski; Simone Sehnem; David Bennet; Michel Leseure
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.v5i2.303

Abstract

This study consolidates the state of academic research on the Ecological Modernization Theory (EMT). The EMT starts from a sociological perspective and enters into a series of political and economic factors that are considered crucial under the aegis of processes and practices. EM predicts that under political, economic, and technological conditions, competition among capitalists can be redirected to achieve eco-efficiency of pollution prevention. Based on a literature review from across 26 years, the study presents an overview of the evolution of the theme, background, and future perspectives. Using the databases Scopus, Web of Science, and Science Direct, a sample of 291 studies was mapped, which were read in full. Content analysis was conducted to abstract the current panorama of the theory of ecological modernization and to infer trends of the progress of the subject. The originality/value of this study is that we integrate diverse research perspectives into a comprehensive multidimensional structure of EM, with the purpose of analyzing the antecedents, artifacts associated with theory, method, types of studies developed, constructs explored together with the theory of EM and subcategories context, relevant stakeholders, technological innovations, and public policies. As future perspectives for studies, we suggest aligning EMT with circular economy, industry 4.0, and management information systems based on big data.
Moderating Effect of Earnings Management in the Relationship between Sustainability Reporting Initiatives and Value Relevance Mashiur Rahman; Siti Zaleha Abdul Rasid; Rohaida Basiruddin
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.v4i2.309

Abstract

The purpose of this study is to investigate whether sustainability disclosures are associated with value relevance in Bangladesh. The moderating effect of earnings management (EM) is also examined to observe the right direction in this relationship. Based on prior studies on sustainability disclosure and global reporting initiatives guidelines, this research uses the content analysis approach to assess the magnitude of sustainability initiatives of 30 Bangladeshi banking companies over the period 2009–2017. The Ohlson price model and discretionary accruals are also employed as measures of value relevant of sustainability disclosure and EM, respectively. The findings state that sustainability reports positively affect the equity value, whereas EM negatively moderates the direction of this association. The results also confirm that management should be responsive of the impending capital market effects of voluntary disclosures regarding sustainability issues. These findings could have several implications for banks, investors, and policymakers.
Status of Green Banking in Islamic and Traditional Banks of Pakistan Muhammad Hussain Qureshi; Talat Hussain
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.v5i2.316

Abstract

The emergence of green banking has greatly increased the fierce competition between Islamic and traditional banks in Pakistan. Therefore, this study explores the current status of green banking in Islamic and traditional banks of Pakistan and the underlying reasons behind that status. A survey with semi-structured interviews was conducted between November 2019 and March 2020 among twenty banks. Overall, the findings reveal that the current level of green banking is low, but that Islamic banks still lead in green initiatives among banks in Pakistan. However, in certain sub-issues of green banking, there exist differences between the two groups of banks in terms of most and least implemented sub-issues. These differences arise from various factors, including the lack of awareness of the need for change, lack of knowledge and skills in green banking, lack of customer and institutional pressure for change, lack of incentives for change, lack of legal power to enforce change, banking culture in general, the culture of resistance to change, and the relative lack of malleability of the existing infrastructure. Further, this study is the first in the literature that describes the level of green banking for Islamic and traditional banks of Pakistan through the green banking index.
Impact of Monitoring Mechanisms on Environmental Disclosure Quality in Nigeria Saheed Olanrewaju Issa; Nasiru Yunusa; Aisha Mahmoud Hamman
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.v5i2.322

Abstract

Environmental information can be a key element of corporate disclosure. It can alarm stakeholders due to various problems as well as low data quality and infrequent reporting, in Nigeria. In order to address these problems, this study examines the impact of monitoring mechanisms on environmental disclosure quality in Nigeria. The data in this study is drawn from annual reports and content analysis of 46 listed environmentally sensitive firms over seven years (2012–2018) obtained from the Nigerian Stock Exchange. The authors analyzed the data using panel corrected standard error (PCSE) regression analysis. The findings show a significant positive correlation between board independence, the presence of an environmental committee, environmental audit, and environmental disclosure quality. However, institutional ownership has an insignificant relationship to environmental disclosure quality. In conclusion, the overall results reinforce the study's general argument of monitoring the how companies respond to the needs and interests of various stakeholder groups and consequently, determining the quality of environmental disclosures made by those same companies. Based on the results that show lower rates of environmental reporting, this study provides a way forward for the government and policy makers to address environmental issues in Nigeria.
The Effect of CSR Disclosure on Firm Value with Profitability and Leverage as Moderators Putu Pande R. Aprilyani Dewi; I Putu Sudana; I Dewa Nyoman Badera; I Ketut Rasmini
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.v5i1.325

Abstract

This study determines the effect of the corporate social responsibility (CSR) disclosure on firm value. The population of this study is composed of mining companies listed on the Indonesian Stock Exchange from 2016 to 2018. The study used a purposive sampling technique and obtained a sample of 66 companies. Applying moderated regression analysis, the results indicate a positive effect of CSR disclosure on firm value. Furthermore, profitability strengthens this effect on firm value, whereas leverage weakens it. CSR disclosure and its interaction with leverage reveal an influence on firm value. The lower the level of the leverage ratio of a company, the higher the CSR disclosure conducted by it, which subsequently increases firm value. This study contributes to business professionals by confirming that firm value will rise with increased CSR disclosure in financial reports.
Do Board Characteristics Impact Green Banking Disclosure? Empirical Evidence from Indonesia Dessy Noor Farida; Agus Purwanto
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.v5i2.333

Abstract

In performing their role in implementing the United Nations Sustainability Development Goals (SDGs), banks have started to run their businesses in a more environmentally friendly manner through green banking activities. implementing green banking activities requires good corporate governance. This study, therefore, examines the effects of 1) board size, 2) an independent board of commissioners, and 3) institutional ownership on the disclosure of green banking in sharia banks in Indonesia. This research is quantitative. The sample includes all the 13 commercial sharia banks in Indonesia. The data analysis technique used a multiple linear regression test. The findings indicate that board size positively affects green banking disclosure, while institutional ownership and an independent board of commissioners do not appear to influence green banking disclosure at all. The control variable that affects the disclosure of green banking the most is company size. Therefore, this study recommends that the sharia banking sector increase green banking disclosures for stakeholders because such disclosure by companies desiring to express banking concerns about social and environmental aspects can increase corporate value.

Page 8 of 22 | Total Record : 215

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