Indonesian Journal of Sustainability Accounting and Management

2017 - 2025

From Asian Online Journal Publishing Group
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Volume 6, issue 2, 2022

Effect of CEO Duality and Board Characteristics on the Choice of Sustainability Report Format of Listed Firms in India pp. 213-224

Kofi Mintah Oware

Environmental Reporting Practices in an Emerging Economy pp. 225-238

S. M. Faridul Islam and Syed Zabid Hossain

Effect of Attributions on Consumer Response to CSR Efforts with Consumer Trust as the Moderator pp. 239-249

Samuel Dio Gyver and SeTin SeTin

Comparing Transformation Disclosure Trends of Publicly Funded Universities in South Africa pp. 250-263

Sameera Abed and Barry Ackers

Corporate Social Responsibility and Reputation: A Study on Top 100 Companies Operating in India pp. 264-277

Loopamudra Baruah and N. M. Panda

Role of Country Governance for Improved Environmental Performance pp. 278-290

Tze San Ong, Wei Ni Soh, Chee Leong Tan, Boon Heng Teh and Tze Chin Ong

Board Gender Diversity and Firm Performance: Evidence from Family-Owned Firms in India pp. 291-301

Rupjyoti Saha and Santi Gopal Maji

Auditors’ Perspective of Audit Quality during the COVID-19 Pandemic: Evidence from the United Arab Emirates pp. 302-313

Rihab Grassa, Ibrahim Obaidalla and Mouna Hamza

The Role of Green Entrepreneurship and Green Variables in Sustainable Development in the Culinary Sector in Indonesia: Early Days of the COVID-19 Pandemic pp. 314-325

Helin G. Yudawisastra, Mokhamad Anwar, Sulaeman R. Nidar and Yudi Azis

Impact of Corporate Governance Attributes on Sustainability Reporting: Evidence from India pp. 326-336

Khalada Sultana Choudhury, Jaynal Uddin Ahmed and Najul Laskar

Corporate Governance Quality and Capital Structure Dynamics: Evidence from Pakistan pp. 337-350

Muhammad Imran Khan, Irum Saba and Rehana Kouser

Context-Considered Leadership Development: Quasi-Experiment in a Russian Mining Company pp. 351-367

Marina Kravtšuk

Consumers’ Intention to Purchase Green Skincare Products: Evidence from China pp. 368-377

Md. Jahidur Rahman, Keye Lao, Shyamapada Biswas, Rakiba Sultana and Sarmann I. Kennedyd

Impact of Green Human Resource Management on Employee Green Behavior: The Mediating Role of Green Attitude pp. 378-389

K. G. Priyashantha and Yogendran Priyangaa

Quantitative Portfolio Management Through Carbon Budgeting in PSX Perspective pp. 390-399

Muhammad Irfan Majeed, Unbreen Arif and Adnan Hushmat

Volume 6, issue 1, 2022

Corporate Social Responsibility Disclosure Quality and Quantity and Its Effect on Firm Value in Ghana pp. 1-12

Alhassan Musah, Mohammed Abdulai, Bismark Okyere and Abigail Padi

Understanding the Relationship between CSR and Dividend Policy: Review and Future Prospects pp. 13-23

Navin Chettri, Kailash C. Kabra and Neelam Rani

Social Sustainability Reporting and Board Structures in the Healthcare Industry pp. 24-33

Adamu Idris Adamu and Irma Tyasari

Corporate Social Responsibility and Firm Performance: Evidence from Vietnamese Listed Companies pp. 34-49

Dao Thi Thanh Binh and Le Thi Thanh Huong

Evolution of Sustainability Reporting Research: Evidence from Indonesia (A Systematic Literature Review) pp. 50-70

Inten Meutia, Shelly F. Kartasari, Hasni Yusrianti and Zulnaidi Yaacob

Factors Influencing Green Human Capital to Improve Green Performance in Indonesian Start-Up Business pp. 71-81

Ina Ratnamiasih, Mochammad Ridwan and Budi Septiawan

The Disclosure Effect of Sustainability Reporting and Financial Statements on Investment Efficiency: Evidence in Indonesia pp. 82-93

Devina Rizky Amalia and Wijaya Triwacananingrum

Value Relevance of Earnings and Book Value: Impact of Earnings Management and Family-Owned Firms pp. 94-106

Ratnaningrum Ratnaningrum, Rahmawati Rahmawati, Djuminah Djuminah and Ari Kuncara Widagdo

Does Corporate Governance Affect Firm Performance? Empirical Evidence Based on the BSE 200 Index pp. 107-118

Najul Laskar, Pranesh Debnath and Ardi Gunardi

Tax Aggressiveness and Audit Report Timeliness: The Role of Ownership Structure and Audit Committee pp. 119-132

Vionna Lievia and Antonius Herusetya

Do Environmental, Social, and Governance Performance Impact Firm Performance? Evidence from Indian Firms pp. 133-146

Ajay Lunawat and Dipti Lunawat

Sustainability-Driven Enterprise: A Literature Review on Organizational Capabilities pp. 147-167

Viek Prayoga Pratama, Aurik Gustomo and Achmad Ghazali

The Impact of Business Intelligence and Knowledge Management on Sustainability Performance in the Tourism Industry in Algeria pp. 168-187

Brahami Menaouer, Sabri Mohammed and Matta Nada

Toward a Link Between IT Determinants and Their Adoption: Empirical Analysis Based on Practicing Chartered Accountants pp. 188-199

Mohammed Muneerali Thottoli

Market Giants vs. Dwarfs: New Zealand’s Perspective on Environmental Reporting pp. 200-212

Saman Bandara and Ahesha Perera

Volume 5, issue 2, 2021

Investigating the Effect of Customer Experience, Perceived Value, and Customer Satisfaction on Environment-Friendly Behavior pp. 175-186

Üzeyir Kement, Evren Güçer, Sinan Çavuşoğlu and Bülent Demirağ

Do Board Characteristics Impact Green Banking Disclosure? Empirical Evidence from Indonesia pp. 187-197

Dessy Noor Farida and Agus Purwanto

The Impact of Electricity Production Sources and GDP on CO2 Emission in Bangladesh: A Short-run Dynamic pp. 198-208

Md. Hasanur Rahman and Shapan Chandra Majumder

Designing Scenarios for Integrated and Sustainable E-Waste Management: Case of Indonesia pp. 209-221

Alma Kenanga Attazahri, Utomo Sarjono Putro and Arfenia Nita

An Analysis of Sustainable Website Designs by Indian Universities pp. 222-233

N. Elangovan, E. Sundaravel, L. Ganesh and Eduart Wolok

The Impact of Corporate Governance Mechanisms on Environmental Disclosure Practices: Evidence from Manufacturing Industry in Bangladesh pp. 234-246

Sumon Kumar Das, Diljahan Akter and Tanvir Hossain

Status of Green Banking in Islamic and Traditional Banks of Pakistan pp. 247-263

Muhammad Hussain Qureshi and Talat Hussain

The Effect of the Transmission Impact of the U.S Interest Rate on Turkey’s CO2 Emissions: Evidence from Bootstrap ARDL pp. 264-278

Ahmed Samour, Aliya Zhakanova Isiksal and Turgut Tursoy

Anti-Bribery Disclosure Trends Among Mining Sector Stocks Listed on the Indonesia Stock Exchange pp. 279-290

Makhdalena Makhdalena, Desi Zulvina and Yani Zulvina

Integration of Industry 4.0 for a Smart and Sustainable Future of the Healthcare Sector in the Post-COVID Era pp. 291-298

Ratri Parida, Aarti Singh and Rambabu Lavuri

Impact of Monitoring Mechanisms on Environmental Disclosure Quality in Nigeria pp. 299-310

Saheed Olanrewaju Issa, Nasiru Yunusa and Aisha Mahmoud Hamman

Impact of Integrated Reporting Quality Disclosure on Cost of Equity Capital in Australia and New Zealand pp. 311-323

Hazhar Pira Sharif, Jalila Johari, Wan Fadzilah and Lau Wei Theng

Ecological Modernization Theory (EMT): Antecedents and Successors pp. 324-338

Dulcimar José Julkovski, Simone Sehnem, David Bennet and Michel Leseure

Development of Adoption Success Model Based on Electronic Regional Tax Returns pp. 339-353

Dodik Ariyanto, Ayu Aryista Dewi and Henny Triyana Hasibuan

Effects of Environmental, Social, and Governance Disclosures on Organizational Visibility: Empirical Study of Non-Financial Companies Listed on the Indonesia Stock Exchange pp. 354-363

Rizki Chairani and Zuraida Zuraida

Volume 5, issue 1, 2021

Corporate Commitment of Environment: Evidence from Sustainability Reports of Mining Companies in Indonesia pp. 1-10

Kurnia Ekasari, Nurafni Eltivia, Andi Kusuma Indrawan and Apit Miharso

Determining Audit Quality in the Accounting Profession with Audit Ethics as a Moderating Variable pp. 11-22

Sigit Hermawan, Duwi Rahayu, Sarwenda Biduri, Ruci Arizanda Rahayu and Nur Amalina Nisfa Salisa

Carbon Emission Reduction and Financial Performance in an Emerging Market: Empirical Study of Indian Firms pp. 23-32

Leo Themjung Makan and Kailash Chandra Kabra

Causal Relationships Among Tourism, International Trade, Pollution, and Economic Growth: Evidence from Central Asian Countries pp. 33-44

Muhammad Azam, Bilal Ahmad and Ilhan Ozturk

Impact of Manager’s Social Commitment on Organization’s Social Performance Influenced by Socially Sustainable Supply Chain Practices and Sustainability Culture pp. 45-56

Asher Ramish, Haris Aslam and Sabtain Liaquat

CSR Strategies of Five-Star Hotels in Denpasar-Bali Based on Local Community Perceptions pp. 57-70

I Gusti Ayu Intan Saputra Rini and Muhammad Asyraf Hasim

Sustainability Reporting and Tax Aggressiveness: Evidence from a Public Company in Indonesia pp. 71-80

Supriyati Supriyati and Dwi Dita Anggraini

Determinants of Corporate Sustainability Disclosure: The Case of the S&P/EGX ESG Index pp. 81-90

Mohamed Gamal Elafify

Corporate Social Responsibility Performance and Ownership Structures adding Value to Indonesia’s Banking Sector pp. 91-102

Saarce Elsye Hatane, Jessica Hermawan Telim, Revina Tjanlisan, Graciela Agustin Tandiono and Madeline Tjandra

R&D Intensity, Industrial Sensitivity, and Carbon Emissions Disclosure in Indonesia pp. 103-112

Einde Evana, Lindrianasari Lindrianasari and Rona Majidah

The Effect of CSR Disclosure on Firm Value with Profitability and Leverage as Moderators pp. 113-122

Putu Pande R. Aprilyani Dewi, I Putu Sudana, I Dewa Nyoman Badera and Ni Ketut Rasmini

Sustainable Development Goals and Islamic Finance: An Integrated Approach for Islamic Financial Institutions pp. 123-136

Siti Nurain Muhmad, Rusnah Muhamad and Farizah Sulong

The Role of Green Supply Chain Management in Predicting Indonesian Firms’ Performance: Competitive Advantage and Board Size Influence pp. 137-149

Maya Novitasari, Ali Saleh Alshebami and M. Agus Sudrajat

Does CSR Expenditure and Sustainability Reporting Improve Firm Performance? Mandatory CSR Regimes in India pp. 150-161

Arunesh Garg and Pradeep Kumar Gupta

Sustainability Reporting on Financial Performance of Sri Lankan Listed Companies: How Strong is the Impact? pp. 162-174

Ranitha Sachinthana Weerarathna, Anuja Akalanka Lokeshwara, Weerarathna Arachchi Patabendige Limalka Sandali, Gunathilake Walallawita Kankanamge Nisal Chandula and Marasinghe Arachchige Chathushka Nirman