Indonesian Journal of Sustainability Accounting and Management最新文献_第10页

Sustainability Reporting on Financial Performance of Sri Lankan Listed Companies: How Strong is the Impact? 斯里兰卡上市公司财务业绩可持续性报告：影响有多大？

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2021-06-30 DOI: 10.28992/ijsam.v5i1.404

R. Weerarathna, A. Lokeshwara, Weerarathna Arachchi Patabendige Limalka Sandali, Gunathilake Walallawita Kankanamge Nisal Chandula, Marasinghe Arachchige Chathushka Nirman

{"title":"Sustainability Reporting on Financial Performance of Sri Lankan Listed Companies: How Strong is the Impact?","authors":"R. Weerarathna, A. Lokeshwara, Weerarathna Arachchi Patabendige Limalka Sandali, Gunathilake Walallawita Kankanamge Nisal Chandula, Marasinghe Arachchige Chathushka Nirman","doi":"10.28992/ijsam.v5i1.404","DOIUrl":"https://doi.org/10.28992/ijsam.v5i1.404","url":null,"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.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41967647","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Corporate Commitment of Environment: Evidence from Sustainability Reports of Mining Companies in Indonesia 企业环境承诺:来自印尼矿业公司可持续发展报告的证据

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2021-06-20 DOI: 10.28992/IJSAM.V5I1.164

Kurnia Ekasari, Nurafni Eltivia, A. Indrawan, Apit Miharso

{"title":"Corporate Commitment of Environment: Evidence from Sustainability Reports of Mining Companies in Indonesia","authors":"Kurnia Ekasari, Nurafni Eltivia, A. Indrawan, Apit Miharso","doi":"10.28992/IJSAM.V5I1.164","DOIUrl":"https://doi.org/10.28992/IJSAM.V5I1.164","url":null,"abstract":"This research aims to explore the commitment of Indonesian mining companies to environmental sustainability and ensure that they operate following ethical rules without damaging the nature. A content analysis investigates information related to the environment. Research sources include 33 environmental items seen from 7 sustainability reports of Indonesian mining companies. The text’s substance is also examined by identifying various specific characteristics of a message objectively, systematically, and in general. Research results showed that out of 45 mining companies in Indonesia, only 7 had disclosed sustainability reporting. All companies had an environmental commitment but with different stressing. Some companies reveal more about biodiversity; some are more focused on managing both renewable and nonrenewable energy, while others concentrate on effluents and waste. Since mining companies use numerous natural resources as their raw material, these companies should be more committed and concerned about the sustainability of nature and the environmental damage it causes. This study only examined seven sustainability reports from Indonesian mining companies. For future research, the researcher suggested observing annual reports of mining companies that do not disclose sustainability reporting and expressed concerns about the environment, both in Indonesia and Asia as a whole.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47277081","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

CSR Strategies of Five-Star Hotels in Denpasar-Bali Based on Local Community Perceptions 基于当地社区感知的登巴萨-巴厘岛五星级酒店企业社会责任战略

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2021-06-20 DOI: 10.28992/IJSAM.V5I1.135

I. Rini, M. Hasim

{"title":"CSR Strategies of Five-Star Hotels in Denpasar-Bali Based on Local Community Perceptions","authors":"I. Rini, M. Hasim","doi":"10.28992/IJSAM.V5I1.135","DOIUrl":"https://doi.org/10.28992/IJSAM.V5I1.135","url":null,"abstract":"The hotel industry provides numerous jobs and has a significant contribution to local and global economies. Given that the hotel industry is an industry with a significant global impact, it is required to take social and environmental responsibilities earnestly. This study aims to describe the corporate social responsibility (CSR) strategies of five-star hotels in Denpasar City to examine the perceptions of surrounding communities toward these programs and to develop the appropriate CSR strategies for these hotels. This research is a qualitative study employing an exploratory sequential mixed method. The sample of hotel management staff who were interviewed and other respondents who filled out the research questionnaire were selected via purposive sampling. Results prove that CSR in five-star hotels in Denpasar City does not have its own autonomous field and budget authority. In fact, just one five-star hotel in the city has a CSR department. CSR activities in the hotels are in the form of maintenance and donations, and most of them (59%) are perceived as low by the surrounding community. Based on these findings, this work is able to develop a CSR management strategy for five-star hotels in Denpasar City.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45450942","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Impact of Manager’s Social Commitment on Organization’s Social Performance Influenced by Socially Sustainable Supply Chain Practices and Sustainability Culture 社会可持续供应链实践与可持续文化对管理者社会承诺对组织社会绩效的影响

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2021-06-20 DOI: 10.28992/IJSAM.V5I1.278

A. Ramish, Haris Aslam, Sabtain Liaquat

{"title":"Impact of Manager’s Social Commitment on Organization’s Social Performance Influenced by Socially Sustainable Supply Chain Practices and Sustainability Culture","authors":"A. Ramish, Haris Aslam, Sabtain Liaquat","doi":"10.28992/IJSAM.V5I1.278","DOIUrl":"https://doi.org/10.28992/IJSAM.V5I1.278","url":null,"abstract":"The social dimension of sustainability in supply chain management is significant but less prominent. This study investigates the role of a manager’s social commitment in achieving an organization’s social performance. A model with four constructs was developed to study the impact of the manager’s social commitment on social outcomes. Research was carried out on Pakistani firms through a survey-based questionnaire. From a total of 360 respondents (managers of Pakistani organizations) identified initially, 158 sent their responses after repeated follow-ups. Structural Equation Modeling was used for data analysis. The results show that socially committed managers play a significant role in achieving organization’s social performance. Furthermore, implementing social sustainable supply chain practices mediates the relationship between manager’s social commitment and organization’s social performance. This study shows that an organization’s culture promotes the implementation of social practices and helps managers adopt social responsive activities and achieve social outcomes. Additionally, this study along with theoretical support to understand the manager’s role in changing the business environment to resolve emerging social issues and improve the firm’s reputation, also provides empirical evidence from a developing country’s perspective, supported by the significant results.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47472067","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

R&D Intensity, Industrial Sensitivity, and Carbon Emissions Disclosure in Indonesia 印尼的研发强度、产业敏感度与碳排放披露

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2021-06-20 DOI: 10.28992/IJSAM.V5I1.341

E. Evana, Lindrianasari Lindrianasari, Rona Majidah

引用次数: 3

Sustainable Development Goals and Islamic Finance: An Integrated Approach for Islamic Financial Institutions 可持续发展目标与伊斯兰金融:伊斯兰金融机构的综合方法

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2021-06-20 DOI: 10.28992/IJSAM.V5I1.286

Siti Nurain Muhmad, R. Muhamad, F. Sulong

{"title":"Sustainable Development Goals and Islamic Finance: An Integrated Approach for Islamic Financial Institutions","authors":"Siti Nurain Muhmad, R. Muhamad, F. Sulong","doi":"10.28992/IJSAM.V5I1.286","DOIUrl":"https://doi.org/10.28992/IJSAM.V5I1.286","url":null,"abstract":"The challenges posed by environmental degradation and abandoning of social rights to secure business interests have highlighted the importance of focusing on sustainable development within the global financial system, especially among citizens and policymakers. The timely declaration of the Sustainable Development Goals (SDGs) by the United Nations is appropriate in addressing environmental degradation. In fact, the SDGs have become part of the fundamental agenda and essential requirements of every business, including Islamic financial institutions. In particular, the concept of sustainable development is parallel with Islamic teachings, which promote welfare, security, and rights for the sake of the current and future generations. Furthermore, Islamic finance and the SDGs are closely associated, as the former is capable of serving a meaningful function in sustainable development to achieve the goals of implementing fair and equitable tools, promoting resource mobilization, and enabling social benefit tools. Therefore, this study highlights an important case for Islamic financial institutions by expounding on the best indicators for sustainable Islamic finance.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46554781","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Carbon Emission Reduction and Financial Performance in an Emerging Market: Empirical Study of Indian Firms 新兴市场的碳减排与财务绩效:印度企业的实证研究

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2021-06-20 DOI: 10.28992/IJSAM.V5I1.292

Leo Themjung Makan, K. C. Kabra

引用次数: 2

Determining Audit Quality in the Accounting Profession with Audit Ethics as a Moderating Variable 以审计道德为调节变量确定会计职业审计质量

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2021-06-20 DOI: 10.28992/IJSAM.V5I1.138

Sigit Hermawan, Duwi Rahayu, Sarwendah Biduri, Ruci Arizanda Rahayu, N. Salisa

{"title":"Determining Audit Quality in the Accounting Profession with Audit Ethics as a Moderating Variable","authors":"Sigit Hermawan, Duwi Rahayu, Sarwendah Biduri, Ruci Arizanda Rahayu, N. Salisa","doi":"10.28992/IJSAM.V5I1.138","DOIUrl":"https://doi.org/10.28992/IJSAM.V5I1.138","url":null,"abstract":"Obtaining information about a company’s financial statements has become increasingly important. Thus, highly skilled and expert public accountants are required who can execute their tasks following ethical standards. This study investigates the effects of audit professional skepticism and auditor expertise and integrity on audit quality in the accounting profession, with auditor ethics as the moderating variable. The study sample consisted of 65 auditors working in 14 public accounting firms in Surabaya, Indonesia. Data were collected through questionnaires and then analyzed using the SmartPLS approach. Results indicated that audit professional skepticism and auditor expertise and integrity positively influence audit quality. On one hand, auditor expertise, which is moderated by auditor ethics, positively influences audit quality. On the other hand, audit professional skepticism and integrity, which are moderated by auditor ethics, do not influence audit quality. The findings suggest that auditors must further improve their compliance with ethical standards to strengthen their integrity, which in turn, enables them to produce good audit quality. Furthermore, auditors must always strive to increase their professional skepticism and expertise.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49013329","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

The Effect of CSR Disclosure on Firm Value with Profitability and Leverage as Moderators 以盈利能力和杠杆为调节因子的企业社会责任披露对企业价值的影响

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2021-06-20 DOI: 10.28992/IJSAM.V5I1.325

Putu Pande R. Aprilyani Dewi, I. P. Sudana, I. Badera, I. K. Rasmini

引用次数: 4

Sustainability Reporting and Tax Aggressiveness: Evidence from a Public Company in Indonesia 可持续发展报告与税收侵略性:来自印度尼西亚一家上市公司的证据

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2021-06-20 DOI: 10.28992/IJSAM.V5I1.249

S. Supriyati, Dwi Dita Anggraini

引用次数: 1