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INDONESIA
Indonesian Journal of Sustainability Accounting and Management
Published by Universitas Pasundan
ISSN : 25976214     EISSN : 25976222     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Indonesian Journal of Sustainability Accounting and Management is published by Universitas Pasundan. The journal brings together research from a range of disciplinary approaches to improving social and environmental sustainability and the social and environmental consequences of climate change and other issues. Working towards finding practical and policy solutions to improve the performance of organizations and societies, the journal takes research from academics, practitioners and consultants in the field Coverage includes, but is not limited to: Carbon Accounting and Trading; Corporate Governance and Corporate Social Responsibility; Economic Impact of Social and Environmental Sustainability Policies; Environmental Management Accounting; Environmental Ethics; Environmental Management; Human Rights; Sustainability Strategy; Environmental and Social Policy; Organisational Studies; Social and Environmental Audit; Sustainability Accounting, Accountability and Reporting; Sustainable Development; Stakeholder Engagement; Workplace Wellbeing.
Arjuna Subject : -
Articles 106 Documents
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The Impact of Corporate Governance Mechanisms on Environmental Disclosure Practices: Evidence from Manufacturing Industry in Bangladesh Sumon Kumar Das; Diljahan Akter; Tanvir Hossain
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.339

Abstract

The current study identifies the impact of corporate governance mechanisms on environmental disclosure (ED) in Bangladesh. A total of 359 firm-year observations extracted from the annual reports of 86 listed manufacturing companies listed on the Dhaka Stock Exchange for the period from 2015 to 2019 were examined. Multiple linear regression analysis was performed to identify the driving forces of ED practices. This study found that foreign stockholdings, board size, and audit committee size significantly positively correlate with ED. However, surprisingly, more representation of independent directors in the boardroom and institutional ownership in share capital can actually reduce the extent of ED for our sample firms. These results provide a comprehensive understanding of the determinants of ED in an emerging country like Bangladesh and may prove useful for regulators, policymakers, and corporate managers. The data will assist other stakeholders in making relevant decisions. However, by providing the empirical facts of the underlying determinants of ED practices in developing countries’ manufacturing sector settings, the study provides a novel contribution to the current ED literature. To the best of the authors’ knowledge, this is the first study investigating the determinants of ED practices of the manufacturing industry based on the Global Reporting Initiative.
Understanding the Relationship between CSR and Dividend Policy: Review and Future Prospects Navin Chettri; Kailash C. Kabra; Neelam Rani
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.372

Abstract

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.
Sustainability-Driven Enterprise: A Literature Review on Organizational Capabilities Viek Prayoga Pratama; Aurik Gustomo; Achmad Ghazali
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.587

Abstract

A sustainability-driven enterprise (SDE) is an organization that applies business principles to solve social and environmental problems. These organizations should be capable of managing the Triple Bottom Line tension within their organization. Furthermore, they should have a transformative impact on future generations and the development of global socioecological systems. The quest for an SDE and its organizational capability can be traced to the late 1980s. Since then, scholars and practitioners have published several hundred empirical studies and many reviews on this issue. However, the most extensive previous study analyzes only separate study domains, thereby making findings difficult to compare and generalize. Thus, knowledge of SDE organizational capabilities remains fragmented. This study extracts all available primary and secondary data from previous academic studies registered in the SCOPUS databases to overcome this shortcoming. Thus, the study combines the findings of more than 100 individual studies from 2015 to 2021. Hence, this study is the most exhaustive overview of academic research on this topic from the Sustainable Development Goals declared in 2015. The results show that at least five organizational capabilities are required to build an SDE. This study will offer promising fundamentals for building SDE practices and creating further research. Suggestions for further research development are also provided.
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 Article-in-Press
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 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.
Corporate Social Responsibility and Firm Performance: Evidence from Vietnamese Listed Companies Dao Thi Thanh Binh; Le Thi Thanh Huong
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.500

Abstract

This study investigates the impact of socially responsible factors on corporate performance, including particular 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.
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 Article-in-Press
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.
Do Environmental, Social, and Governance Performance Impact Firm Performance? Evidence from Indian Firms Ajay Lunawat; Dipti Lunawat
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.519

Abstract

This paper investigates the impact of individual environmental (E), social (S), and governance (G) and the overall ESG performance on the firms’ performance in Indian context. Three dimensions of firms’ performance, i.e., operational, financial, and market performance, are measured through return on assets, return on equity, and firm value (Tobin’s Q), respectively. The study spans the period from 2012 to 2019, with NSE 500 firms as the first sample set and NSE 100 ESG enhanced index firms as the second sample set. Panel data analysis was performed with efficiency tests for the random and fixed-effects models. The study deduced that the ESG index listed firms have better operational and financial performance than the non-listed ESG firms. With the second sample set, the impact of ESG and its subcomponents’ performance on firms’ performance was examined. Overall, ESG had a positive and significant association with operational and market performance. All the subcomponents positively impact operational performance and negatively impact market performance. The impact of ESG and its subcomponents on financial performance could not be established except for the governance score. The study findings will be beneficial for investors, regulators, and corporate sustainability decision-makers in their different capacities and roles across global markets.
Social Sustainability Reporting and Board Structures in the Healthcare Industry Adamu Idris Adamu; Irma Tyasari
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.485

Abstract

This paper aims to analyze the structure of the corporate board that triggers social sustainability reporting in the healthcare industry. The sample comprises 60 firm-year observations. Data on corporate governance were 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 hypothesis, 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.
Market Giants vs. Dwarfs: New Zealand’s Perspective on Environmental Reporting Saman Bandara; Ahesha Perera
Indonesian Journal of Sustainability Accounting and Management Vol 6, No 1 (2022): June 2022 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.578

Abstract

This paper examines New Zealand listed firms’ compliance with Global Reporting Initiative- environmental reporting standards (GRI 300) and the impact of environmental reporting determinants on the level of sustainability reporting. The author collected data from annual and sustainability reports of the top and bottom 30 firms listed on the New Zealand Stock Exchange (NZX). The author then conducted content analysis to measure the extent of each firm’s environmental reporting score. The study findings indicate that large firms report only one-thirds of the relevant information, whereas small firms neither adopt international reporting frameworks nor report on the environment. Additionally, we found that firm size and profitability are positively associated with the extent of environmental reporting in New Zealand, whereas industry-specific differences play a minor role. This study further finds that firms, which explicitly referred to the “Global Reporting Initiatives” or “GRI” terms in their annual or sustainability reports, outperformed in environmental reporting compared with those that did not. This study uses GRI 300 standards to assess the level of environmental reporting of each firm. Finally, the study compares environmental reporting practices between top and bottom-listed firms in New Zealand. The findings emphasize the desirability of making the environment reporting mandatory in all companies to ensure the New Zealand Government’s latest enforcement of climate risk reporting.
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 Article-in-Press
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.

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