Indonesian Journal of Sustainability Accounting and Management

2017 - 2025

From Asian Online Journal Publishing Group
Bibliographic data for series maintained by Sara Lim ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 4, issue 2, 2020

Impact of CSR on Firm Value: The Moderating Role of Corporate Governance pp. 145-163

Affaf Asghar Butt, Aamer Shahzad and Jamshaid Ahmad

Effects of Stakeholder Engagement and Corporate Governance on Integrated Reporting Disclosure pp. 164-173

Isnurhadi Isnurhadi, Kurnia Widya Oktarini, Inten Meutia and Mukhtaruddin Mukhtaruddin

Green Products: Factors Exploring the Green Purchasing Behavior of South Indian Shoppers pp. 174-191

Rambabu Lavuri and Gugyh Susandy

Future Prospects in Balanced Scorecard Research: Sustainability Perspective pp. 192-213

Mehtap Aldogan Eklund

Corporate Philanthropy Disclosure of State-Owned Enterprises in Indonesia pp. 214-226

Agung Nur Probohudono, Raja Adzrin Raja Ahmad, Indra Kristianto Pambudi and Nur Chayati

Carbon Emissions Disclosure as Mechanism to Increase Environmental Performance and Control of Idiosyncratic Risk: How They Impact Firm Value pp. 227-240

Fransiskus Eduardus Daromes, Suwandi Ng and Novita Wijaya

The Moderating Role of Employment in an Environmental Kuznets Curve Framework Revisited in G7 Countries pp. 241-248

Bright Akwasi Gyamfi, Murad A. Bein, Ilhan Ozturk and Festus Victor Bekun

A Comprehensive Measurement for Sustainability Reporting Quality: Principles-Based Approach pp. 249-265

Paulina Permatasari, Juniati Gunawan and Magdi El-Bannany

Moderating Effect of Earnings Management in the Relationship between Sustainability Reporting Initiatives and Value Relevance pp. 266-277

Mashiur Rahman, Siti Zaleha Abdul Rasid and Rohaida Basiruddin

CEO Compensation and Firm Performance: The Role of ESG Transparency pp. 278-293

Chetna Rath, Florentina Kurniasari and Malabika Deo

Volume 4, issue 1, 2020

Environmental Capabilities and Environmental Innovations of Manufacturing Firms in Malaysia pp. 1-12

Tze San Ong, Ah Suat Lee, Boon Heng Teh, Hussain Bakhsh Magsi and Sin Huei Ng

Mapping Sustainable Finance: A Detailed Analysis of Banks in Indonesia pp. 13-27

Inten Meutia, Shelly Febriana Kartasari, Zulnaidi Yaacob and Murugesh Arunachalam

CSR Reports, CSR Disclosure Quality, and Corporate Reputations: A Systematic Literature Review pp. 28-55

Berto Usman

Moral Norm and Theory of Planned Behavior: The Intention to Use Eco-Friendly Reusable Bag pp. 56-63

Ayu Ekasari and Syeliya Md Zaini

Counterparties’ Influence on an Enterprise’s Social Capital Formation pp. 64-77

Iryna Zhyhlei, Dmytro Zakharov and Ciobanu Ghenadie

Simultaneous Association between Quality of Corporate Environmental Performance and Financial Performance: Evidence from Select Asian Countries pp. 78-92

Santi Gopal Maji, Utpal de and Ardi Gunardi

Effect of Corporate Governance on Sustainability Disclosures: Evidence from Turkey pp. 93-102

Şerife Önder and Renat Baimurzin

Determinants of the Adoption of Integrated Reports: An International Investigation pp. 103-113

Md. Jahidur Rahman, Pan Li and Rashedul Hasan

Moderating Role of Negative Earnings on Firm Size and Corporate Social Responsibility Relationship: Evidence from Listed Firms on Nigeria Stock Exchange pp. 114-133

Ndubuisi Odoemelam, Grace Nyereugwu Ofoegbu and Chioma Ojukwu

Examination of Sustainability Strategies of Enterprises that Operate in the Sports Industry pp. 134-144

Arif Yüce, Sevda Gökce Yüce and Hakan Katırcı

Volume 3, issue 2, 2019

Impact of Environmental Reporting on Financial Performance: Study of Global Fortune 500 Companies pp. 109-118

G. M. Shahariar Zamil and Zubair Hassan

Research on Social and Environmental Accounting: Current Trends and Future Approaches pp. 119-136

Bipasha Saha, Anup Kumar Saha and Mahnoor Khan

Intention to Use Voluntary Disclosure Information on Social Media for Investment Decisions: Analysis Using Perceived Ease of Use and Perceived Usefulness pp. 137-146

Gunawan Wibisono and Soon Yong Ang

Integrated Reporting Practice and Disclosure in Bangladesh’s Banking Sectors pp. 147-161

Niaz Mohammad

Implementation Strategy of Higher Education Social Responsibility to Acquire New and Qualified In-Line Students: A Case Study pp. 162-173

Nung Harjanto, Rahmawati Rahmawati, Hasan Fauzi and M. Agung Prabowo

Industry Characteristics and Patterns of Sustainability Reports pp. 174-186

Yavida Nurim and Eka Noor Asmara

Sustainability Concerns and Investor Responses to Earnings Announcements pp. 187-202

Akhmad Riduwan and Andajani Andajani

Does Corporate Governance Influence Voluntary Disclosure? Evidence from India pp. 203-214

Rupjyoti Saha and Kailash Chandra Kabra

Carbon Emissions Disclosure, Environmental Management System, and Environmental Performance: Evidence from the Plantation Industries in Indonesia pp. 215-226

Pikar Setiawan and Sri Iswati

Authentic and Pragmatic Marketing Effects by Paradigm Shifts on Brand Authenticity to Produce Sustainable Value pp. 227-238

Zohreh Ali Esmaeli and Bahram Kheiri

Volume 3, issue 1, 2019

The Mediating Effect of Supplier Relationship Management on CSR and Marketing Performance Relationship pp. 1-13

Kwamena Minta Nyarku and Stephen Oduro

Does the Cost of Capital Affect Environmental Performance? pp. 14-21

Haninun Haninun, Lindrianasari Lindrianasari, Susi Sarumpaet and Agrianti Komalasari

Corporate Social Responsibility as Economic Mechanism for Creating Firm Value pp. 22-36

Sam Ronald, Suwandi Ng and Fransiskus Eduardus Daromes

Social Network and Organizational Leadership at the Higher Education Institution: A Case Study pp. 37-48

Gugyh Susandy and Yanu Endar Prasetyo

How Does the Accounting Treatment of the Environment Transaction and How it Impacts to Company's Performance? Case from Indonesia pp. 49-54

Einde Evana, Lindrianasari Lindrianasari and R. Weddie Andriyanto

Good Corporate Governance, Corporate Social Responsibility, Firm Value, and Financial Performance as Moderating Variable pp. 55-64

Mukhtaruddin Mukhtaruddin, Ubaidillah Ubaidillah, Kencana Dewi, Arista Hakiki and Nopriyanto Nopriyanto

Assessment of the Influence of Foreign Directors on Integrated Sustainability Reporting of Consumer Goods Firms Listed on Nigerian Stock Exchange pp. 65-74

Chidiebele Innocent Onyali and Tochukwu Gloria Okafor

Financial Performance Mediation in the Influence of Islamic Corporate Governance Disclosure on the Islamic Social Reporting pp. 75-83

Ichsan Setiyo Budi, Rahmawati Rahmawati, Falikhatun Falikhatun, Muthmainah Muthmainah and Ardi Gunardi

Corporate Social and Environmental Strategy and Reporting in Indonesian Plantation Industry pp. 84-94

Intan Belinda Lestari, Noradiva Hamzah and Ruhanita Maelah

A Comparative Study on Financial Performance of the Participants in Indonesia Sustainability Reporting Awards pp. 95-108

Hatane Semuel, Saarce Elsye Hatane, Cyndy Fransisca, Josua Tarigan and Jean-Marc Dautrey

Volume 2, issue 2, 2018

Factors Affecting Corruption in Indonesia: Study on Local Government in Indonesia pp. 79-89

Aris Eddy Sarwono, Rahmawati Rahmawati, Y. Anni Aryani and Agung Nur Probohudono

An Implementation Model of Sustainability Reporting in Village-Owned Enterprise and Small and Medium Enterprise pp. 90-106

Putu Sukma Kurniawan

Analysis the Dimension of CSR towards the Relationship between Psychological Contract and Knowledge Sharing pp. 107-120

Tiara Puspa and Noval Juan Wijaya

The Effect of Firm Internal and External Characteristics on Risk Reporting Practices among Malaysian Listed Firms pp. 121-135

Mazurina Mohd Ali, Ruzzana Abu Bakar and Erlane K. Ghani

Determinants of Indonesian Public Listed Companies to Participate in the Tax Amnesty pp. 136-152

Arie Pratama

Volume 2, issue 1, 2018

Profit Motive, Stakeholder Needs and Economic Dimension of CSR: Analysis on the Moderating Role of Religiosity pp. 1-14

Aminu Ahmadu Hamidu, Md. Harashid Haron and Azlan Amran

CSR Disclosure and Company Financial Performance: Do High and Low–Profile Industry Moderate the Result? pp. 15-24

Rafael Martin, Winwin Yadiati and Arie Pratama

The Influence of Corporate Governance on Environmental Disclosure of Listed Non-Financial Firms in Nigeria pp. 25-49

Ndubuisi Odoemelam and Regina G. Okafor

Environmental Reporting Practices of Top Public Listed Companies: Analyzing Pre-Post CSR Framework pp. 50-64

Haslinda Yusoff, Siti Hazwani Kamaruddin and Erlane K. Ghani

Corporate Board Diversity and Sustainability Reporting: A Study of Selected Listed Manufacturing Firms in Nigeria pp. 65-78

Helen Obiageli Anazonwu, Francis Chinedu Egbunike and Ardi Gunardi