Indonesian Journal of Sustainability Accounting and Management最新文献_第7页

Tax Aggressiveness and Audit Report Timeliness: The Role of Ownership Structure and Audit Committee 税收侵略性与审计报告及时性：股权结构与审计委员会的作用

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2022-06-28 DOI: 10.28992/ijsam.v6i1.469

Vionna Lievia, Antonius Herusetya

引用次数: 1

Do Environmental, Social, and Governance Performance Impact Firm Performance? Evidence from Indian Firms 环境、社会和治理绩效会影响公司绩效吗?来自印度公司的证据

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2022-06-28 DOI: 10.28992/ijsam.v6i1.519

A. Lunawat, Dipti Lunawat

{"title":"Do Environmental, Social, and Governance Performance Impact Firm Performance? Evidence from Indian Firms","authors":"A. Lunawat, Dipti Lunawat","doi":"10.28992/ijsam.v6i1.519","DOIUrl":"https://doi.org/10.28992/ijsam.v6i1.519","url":null,"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 a firm’s 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.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45105370","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

Value Relevance of Earnings and Book Value: Impact of Earnings Management and Family-Owned Firms 盈余与账面价值的价值相关性:盈余管理与家族企业的影响

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2022-06-26 DOI: 10.28992/ijsam.v6i1.465

R. Ratnaningrum, R. Rahmawati, Djuminah Djuminah, A. Widagdo

引用次数: 0

The Disclosure Effect of Sustainability Reporting and Financial Statements on Investment Efficiency: Evidence in Indonesia 可持续性报告和财务报表对投资效率的披露效应：印度尼西亚的证据

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2022-06-26 DOI: 10.28992/ijsam.v6i1.512

D. Amalia, Wijaya Triwacananingrum

{"title":"The Disclosure Effect of Sustainability Reporting and Financial Statements on Investment Efficiency: Evidence in Indonesia","authors":"D. Amalia, Wijaya Triwacananingrum","doi":"10.28992/ijsam.v6i1.512","DOIUrl":"https://doi.org/10.28992/ijsam.v6i1.512","url":null,"abstract":"This study aims to provide empirical evidence regarding the effect of the quality of financial statements and the intensity of reporting on a company’s sustainability efforts on investment efficiency. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) sectors in 2018–2019. This study implemented a purposive sampling technique. The population derives from 52 companies with a combined sample of 104 data, uses multiple linear regression, and performs a classical assumption test. Hypothesis testing in this study used a simultaneous significance test and partial regression test appropriately. This study found that the quality of financial reports directly affects investment efficiency. The intensity of the sustainability report does not affect the company's investment efficiency; therefore, the sustainability report does not become a reference point for making investment decisions for greater efficiency. The author concluded that non-financial information does not affect investment decisions. This research proves that public companies in Indonesia can use financial reports to affect investment efficiency, whereas sustainability reports cannot be used for this purpose.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47562335","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

Understanding the Relationship between CSR and Dividend Policy: Review and Future Prospects 理解企业社会责任与股利政策的关系：回顾与展望

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2022-06-26 DOI: 10.28992/ijsam.v6i1.372

Navin Chettri, K. C. Kabra, N. Rani

引用次数: 0

Corporate Social Responsibility Disclosure Quality and Quantity and Its Effect on Firm Value in Ghana 加纳企业社会责任披露的质量和数量及其对企业价值的影响

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2022-06-26 DOI: 10.28992/ijsam.v6i1.462

A. Musah, M. Abdulai, Bismark Okyere, Abigail Padi

{"title":"Corporate Social Responsibility Disclosure Quality and Quantity and Its Effect on Firm Value in Ghana","authors":"A. Musah, M. Abdulai, Bismark Okyere, Abigail Padi","doi":"10.28992/ijsam.v6i1.462","DOIUrl":"https://doi.org/10.28992/ijsam.v6i1.462","url":null,"abstract":"This study investigates the nature of Corporate Social Responsibility Disclosure (CSRD), the location of CSRD in annual reports, and identifies sectors that disclose more CSRD information among listed firms in Ghana. The study also investigated the quality and quantity of CSRD with its consequence in terms of quality and quantity of the impact on firm value. The study sampled 33 listed firms over 10 years, from 2011 to 2020. Data were analyzed using descriptive statistics, correlation analysis, and panel regression analysis. The results of the study showed the weak relationship between the quality and quantity of CSRD. Regarding the nature of CSRD, community information was disclosed more often than any other category of information was. In addition, this research study demonstrated that a separate section for CSRD information was much preferred. Further, the financial sector disclosed more CSRD information than any of the other sectors did. On the consequences of CSRD, the results showed no significant impact of CSRD on firm value in terms of either quality or quantity of CSRD. The results suggest that investors in Ghana do not pay attention to the quality and quantity of firms’ CSRD in making their investment decisions.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42490435","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 Social Responsibility and Firm Performance: Evidence from Vietnamese Listed Companies 企业社会责任与企业绩效:来自越南上市公司的证据

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2022-06-26 DOI: 10.28992/ijsam.v6i1.500

Dao Thi Thanh Binh, Le Thi Huong

{"title":"Corporate Social Responsibility and Firm Performance: Evidence from Vietnamese Listed Companies","authors":"Dao Thi Thanh Binh, Le Thi Huong","doi":"10.28992/ijsam.v6i1.500","DOIUrl":"https://doi.org/10.28992/ijsam.v6i1.500","url":null,"abstract":"This study investigates the impact of socially responsible factors on corporate performance, including 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.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46936216","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 Influencing Green Human Capital to Improve Green Performance in Indonesian Start-Up Business 影响绿色人力资本提高印尼创业企业绿色绩效的因素

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2022-06-26 DOI: 10.28992/ijsam.v6i1.488

Ina Ratnamiasih, M. Ridwan, Budi Septiawan

{"title":"Factors Influencing Green Human Capital to Improve Green Performance in Indonesian Start-Up Business","authors":"Ina Ratnamiasih, M. Ridwan, Budi Septiawan","doi":"10.28992/ijsam.v6i1.488","DOIUrl":"https://doi.org/10.28992/ijsam.v6i1.488","url":null,"abstract":"This study gathers empirical evidence on the influence of green human resource management, green training, and the role of government in encouraging green human capital to improve green performance. The author conducted this study using a survey of 91 Start-up businesses in Indonesia as the sample, selected using a purposive sampling method. Data was collected using questionnaires. After collection, the author tested the validity and reliability of the data prior to hypotheses testing. Data analysis for hypothesis testing adopted partial least squares regression. Results indicate that green human capital management, green training, and the role of government significantly affect green human capital. Green human capital in turn significantly affects Green Performance. Green Performance can be successful by increasing awareness of green human capital on the part of Start-up businesses in Indonesia. Using green human capital to improve green performance will require green human resource management, green training, and the participation of the government, which must carry out its assistance with implementation through a sustainable commitment. Green Performance measurement is an issue of concern for sustainability and environmental balance in Start-up businesses in Indonesia.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42135655","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

Evolution of Sustainability Reporting Research: Evidence from Indonesia (A Systematic Literature Review) 可持续性报告研究的演变：来自印度尼西亚的证据（系统文献综述）

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2022-06-26 DOI: 10.28992/ijsam.v6i1.501

Inten Meutia, S. F. Kartasari, Hasni Yusrianti, Zulnaidi Yaacob

{"title":"Evolution of Sustainability Reporting Research: Evidence from Indonesia (A Systematic Literature Review)","authors":"Inten Meutia, S. F. Kartasari, Hasni Yusrianti, Zulnaidi Yaacob","doi":"10.28992/ijsam.v6i1.501","DOIUrl":"https://doi.org/10.28992/ijsam.v6i1.501","url":null,"abstract":"This paper aims to systematize the research field of sustainability reporting (SR) in Indonesia. The paper reviews the development of research at SR, provides a critique of past research, and outlines future research opportunities. The paper provides a systematic review of existing studies and analyses SR in Indonesia using a qualitative approach. This review analyzed 36 studies on SR in Indonesia published between 2016 and 2020. Most published SR studies take a quantitative approach and focus on the private sector, with very little attention paid to SR implementation in the public sector or SMEs. Therefore, this study provides a comprehensive account of the development of sustainability reporting research in Indonesia over the past five years. The analysis undertaken in this paper addresses the gaps in the literature on SR research in Indonesia and serves as a guide for researchers, academics, and interested researchers. The study is limited to peer-reviewed papers, so research published at conferences or seminars is not addressed. However, further studies can be conducted by expanding the keyword and search database or using working papers from conferences or workshops to cover what this review may not have uncovered.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45227043","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

Social Sustainability Reporting and Board Structures in the Healthcare Industry 医疗保健行业的社会可持续性报告和董事会结构

Indonesian Journal of Sustainability Accounting and Management Pub Date : 2022-06-26 DOI: 10.28992/ijsam.v6i1.485

A. Adamu, I. Tyasari

{"title":"Social Sustainability Reporting and Board Structures in the Healthcare Industry","authors":"A. Adamu, I. Tyasari","doi":"10.28992/ijsam.v6i1.485","DOIUrl":"https://doi.org/10.28992/ijsam.v6i1.485","url":null,"abstract":"This paper aims to analyze the structure of the corporate board that triggers social sustainability reporting in the healthcare industry. The sample consists of 60 firm-year observations. Data on corporate governance was 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 hypotheses, 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.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41622970","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