Indonesian Journal of Sustainability Accounting and Management最新文献_第3页

Environmental Responsibilities and Firms Financial Performance: A Systematic Review and Bibliometric Analysis 环境责任与企业财务绩效：系统回顾与文献计量分析

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-06-18 DOI: 10.28992/ijsam.v7i1.770

Mohit Verma, M. Mukhtaruddin

{"title":"Environmental Responsibilities and Firms Financial Performance: A Systematic Review and Bibliometric Analysis","authors":"Mohit Verma, M. Mukhtaruddin","doi":"10.28992/ijsam.v7i1.770","DOIUrl":"https://doi.org/10.28992/ijsam.v7i1.770","url":null,"abstract":"The aim of this study is to present a systematic review and bibliometric analysis of 512 studies on environmental responsibilities and firm financial performance literature. The study aims to track the research trend and identify the reasons behind heterogeneity in the studied association. The Scopus database was comprehensively searched to collect bibliographic material, giving an overview of contributing and influential research areas, key authors, journals, and countries. Network visualization is used to identify clusters. Content analysis of the literature revealed the essential topics of the investigation. The systematic review revealed that geographical constraints, regulatory constraints, and lack of standardizability are significant reasons for heterogeneity. We identify three major researched areas: a) economic and financial impact, b) innovation, environment management system, and standards, and c) supply chain management development. Discussion on the significant clusters concludes that studies showing positive economic benefits dominate the literature. Overall, the results of different scientific production do not indicate consensus in one direction, but mixed results help to build a new perspective and expand the research horizon. Using a systematic process, this study recognizes the value-creation potential of proactive environmental management practices.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49615999","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

Integrated Reporting and Firm Value in an Emerging Economy: The Moderating Role of Firm Size 新兴经济体的综合报告与企业价值:企业规模的调节作用

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-06-18 DOI: 10.28992/ijsam.v7i1.697

Manimore Makri, K. C. Kabra

引用次数: 0

Visualizing and Mapping Two Decades of Literature on Corporate Tax: A Bibliometric Analysis 可视化和映射二十年的公司税文献:一个文献计量分析

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-06-18 DOI: 10.28992/ijsam.v7i1.749

Noor Emilina Mohd Nasir, N. Yaacob, Norfadzilah Rashid, Siti Nurhazwani Kamarudin

引用次数: 0

The Readiness of Consumers to Adopt Green Hotels in Indonesia: Does Trust Matter? 印尼消费者接受绿色酒店的意愿:信任重要吗?

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-06-18 DOI: 10.28992/ijsam.v7i1.839

T. Gunawan, Magdalena Erlina, F. Subari

{"title":"The Readiness of Consumers to Adopt Green Hotels in Indonesia: Does Trust Matter?","authors":"T. Gunawan, Magdalena Erlina, F. Subari","doi":"10.28992/ijsam.v7i1.839","DOIUrl":"https://doi.org/10.28992/ijsam.v7i1.839","url":null,"abstract":"The number of hotels and consumers that are concerned about the green concept has been increasing, on the other hand, consumers are also becoming skeptical towards the practice of greenwash. Due to the limited availability of research regarding trust in green hotels in developing countries, the purpose of this study is to examine how the influence of attributes on green hotels can affect attitude, intention to stay, and willingness to pay a premium price, as well as how trust can mediate this relationship. The data were collected through a purposive sampling survey of 152 hotel consumers in Indonesia who could identify 5 of the 15 features of green hotels. The data were analyzed using the partial least squares method. The results confirm that the green hotel attributes do not affect the willingness to pay premium prices either with the existence or the absence of trust as a mediating factor. However, this research reveals that consumer trust is essential because it can be a mediating factor that can raise the willingness to stay at green hotels. This research is valuable to provide insight for hotel managers to develop strategies to increase the trust and sales of targeted green customers.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43258105","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

Factors Affecting the Accounting Estimate of Provision for Devaluation of Inventories 影响存货折旧准备会计估计的因素

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-06-14 DOI: 10.28992/ijsam.v7i1.747

Huong Thi Thu Bui, Van Thi Tuong Nguyen, Tram Thi Quynh Nguyen

{"title":"Factors Affecting the Accounting Estimate of Provision for Devaluation of Inventories","authors":"Huong Thi Thu Bui, Van Thi Tuong Nguyen, Tram Thi Quynh Nguyen","doi":"10.28992/ijsam.v7i1.747","DOIUrl":"https://doi.org/10.28992/ijsam.v7i1.747","url":null,"abstract":"To improve the quality of accounting estimates of provision for devaluation of inventories, it is necessary to study the factors that affect the accounting estimates of provision for devaluation of inventories in enterprises. Thus, there are solutions to overcome the limitations in accounting estimates of provision for the devaluation of inventories. This study was conducted to determine the factors affecting the accounting estimate of provision for the devaluation of inventories. The study is based on data from 60 companies operating in the field of building materials for the period 2019-2021 in Vietnam. Panel data analysis was used in this study. The results of panel data analysis show that firm size, inventory, and audit unit have a positive impact on the ability to make provision for devaluation of inventories. In addition, the study did not find the effect of profitability ratio and type of state ownership on inventory provisioning. Based on the results of this study, the authors also make some implications for companies as well as external auditors. The value of the research will help prepare for the devaluation of inventories. Factors for predicting provision for devaluation of inventories are also included in this study.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42187005","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

Examining the Role of Nuclear Energy and Financial Development on Biodiversity Risk in France: New Evidence from NARDL 研究核能和金融发展对法国生物多样性风险的作用:来自NARDL的新证据

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-06-14 DOI: 10.28992/ijsam.v7i1.692

Foday Joof, A. Samour, Turgut Tursoy, M. Widiyanti

引用次数: 0

Investment Decision in Indonesia Stock Exchange: The Demographic of Environmental, Social, and Governance Investors 印度尼西亚证券交易所的投资决策:环境、社会和治理投资者的人口统计

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-06-14 DOI: 10.28992/ijsam.v7i1.699

Yanuar Trisnowati, N. A. Achsani, Roy Sembel, T. Andati

{"title":"Investment Decision in Indonesia Stock Exchange: The Demographic of Environmental, Social, and Governance Investors","authors":"Yanuar Trisnowati, N. A. Achsani, Roy Sembel, T. Andati","doi":"10.28992/ijsam.v7i1.699","DOIUrl":"https://doi.org/10.28992/ijsam.v7i1.699","url":null,"abstract":"Current investment decisions in stocks need to consider environmental, social, and governance factors in their investment analysis, in addition to considering aspects of the level of return and risk. The study aims to analyze who invests in Environmental, Social, and Governance (ESG) that fits a particular profile and whether that profile differs significantly from that of ordinary investors. In this survey, 415 individual Indonesian investors were surveyed. Survey respondents include those who invest according to ESG principles and those who are not interested in ESG, to determine if there are demographic differences. The research method used in the research is to use analysis of variance (ANOVA). The paper finds that the ANOVA assumption on the test of homogeneity variance states that the independent variable group has the same variance. Age variable has a significant effect on investment decisions. Meanwhile, gender, education, experience, and amount of investment variables do not affect investment decisions in ESG and non-ESG stocks. The demographic profile of investors who invest in ESG stocks has a significant difference to investors who make decisions to invest in non-ESG stocks. This study contributes to investors considering ESG factors in their investment decisions, and companies must also run their operations more with ESG principles.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42165894","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

Is the Markowitz Model Still Effective in Forming an Optimal Stock Portfolio? Empirical Evidence from the IDX ESG Leaders Index 马科维茨模型在形成最优股票投资组合中是否仍然有效?来自IDX ESG领导者指数的经验证据

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-06-14 DOI: 10.28992/ijsam.v7i1.585

Erik Syawal Alghifari, A. Gunardi, N. Nugraha, I. Waspada, Maya Prananda Sari

{"title":"Is the Markowitz Model Still Effective in Forming an Optimal Stock Portfolio? Empirical Evidence from the IDX ESG Leaders Index","authors":"Erik Syawal Alghifari, A. Gunardi, N. Nugraha, I. Waspada, Maya Prananda Sari","doi":"10.28992/ijsam.v7i1.585","DOIUrl":"https://doi.org/10.28992/ijsam.v7i1.585","url":null,"abstract":"The current portfolio calculation was basically developed by Markowitz (1952) who gave rise to the Modern Portfolio Theory. However, along with the development of science, other models emerged in portfolio calculation. This study tried to provide a flashback to whether the Markowitz portfolio model is still effective in forming an optimal portfolio compared to other portfolio calculation models. This study used descriptive research with a quantitative approach. This study used secondary data in the form of daily stock prices of companies, including the IDX ESG Leaders Index on the Indonesia Stock Exchange for the period of December 2020 to March 2022. The results showed that 11 stocks out of 25 stock samples were included in the optimal portfolio in both the Markowitz model and the Single Index Model but with different stock compositions. In terms of portfolio performance, the Markowitz model is still superior to the Single Index Model. This can be seen from the calculation results of the three indexes used, including the Sharpe Index, Treynor Index, and Jensen Index. This study provided an important contribution that the Markowitz model portfolio formation can be used and has proven to perform well in the formation of a stock portfolio.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45528454","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

Joint Impact of Financial Performance and Corporate Social Responsibility on Firm Value: Does Legitimacy Matter? 财务绩效和企业社会责任对企业价值的共同影响：合法性重要吗？

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-06-14 DOI: 10.28992/ijsam.v7i1.651

F. E. Daromes, S. Ng, Korina P. Legaspi

引用次数: 0

Is the Environmental-Economic Performance Relationship Symbiotic? Evidence from Listed Non-Financial Firms in Nigeria 环境与经济绩效的关系是共生的吗?来自尼日利亚非金融上市公司的证据

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2023-06-14 DOI: 10.28992/ijsam.v7i1.694

M. Ajape, V. Paramita

{"title":"Is the Environmental-Economic Performance Relationship Symbiotic? Evidence from Listed Non-Financial Firms in Nigeria","authors":"M. Ajape, V. Paramita","doi":"10.28992/ijsam.v7i1.694","DOIUrl":"https://doi.org/10.28992/ijsam.v7i1.694","url":null,"abstract":"This study aims to examine whether environmental sustainability disclosure (ESD) connects symbiotically with the economic performance of non-financial listed firms in Nigeria. The study employed ex-post facto design by collecting secondary data on return on equity (ROE) and measures of ESD from annual financial reports of eighty-six (86) listed non-financial firms with environmentally significant operational impact in Nigeria. Descriptive statistics, including mean and standard deviation were used to describe the properties of the data while the Granger causality test was applied to test the stated hypothesis. The results indicate the existence of a bi-directional association between the measures of ESD and economic performance. Thus, it portrays the economic consequence of listed firms’ operations. The study took a detour from examining mere relationships to delve into causality and thus, implies that commitment to ESD presage benefits to both the host communities and firms. The value of the study lies in the fact that it disentangled the question of causality between ESD and the economic performance of listed non-financial firms in Nigeria. Therefore, within the Nigerian context, the study is pioneer evidence of symbiotic relations between ESD and ROE and hence, improves sustainability discourse.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47451245","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