Indonesian Journal of Sustainability Accounting and Management
Published by Universitas Pasundan
Indonesian Journal of Sustainability Accounting and Management is published by Universitas Pasundan. The journal brings together research from a range of disciplinary approaches to improving social and environmental sustainability and the social and environmental consequences of climate change and other issues. Working towards finding practical and policy solutions to improve the performance of organizations and societies, the journal takes research from academics, practitioners and consultants in the field Coverage includes, but is not limited to: Carbon Accounting and Trading; Corporate Governance and Corporate Social Responsibility; Economic Impact of Social and Environmental Sustainability Policies; Environmental Management Accounting; Environmental Ethics; Environmental Management; Human Rights; Sustainability Strategy; Environmental and Social Policy; Organisational Studies; Social and Environmental Audit; Sustainability Accounting, Accountability and Reporting; Sustainable Development; Stakeholder Engagement; Workplace Wellbeing.
Articles by issue : Vol 1, No 2 (2017): December 2017
5
Articles
Theoretical Linkage between Corporate Social Responsibility and Corporate Reputation

Hasan, Rashedul, Yun, Tee Mei

Indonesian Journal of Sustainability Accounting and Management Vol 1, No 2 (2017): December 2017
Publisher : Universitas Pasundan

Show Abstract | Original Source | Check in Google Scholar | Full PDF (198.168 KB)

Abstract

In today’s corporate world, Corporate Social Responsibility (CSR) is becoming a significant field of study for all businesses as its notion has increased attention of both academics and practitioners. Secondary sources of data are utilized using document analysis method to understand the relationship between Corporate Social Responsibility (CSR) and corporate reputation (CR). Five papers are selected from Science Direct which covers the time frame of 2012 until 2017. Evidence indicates that there is a positive, direct and significant relationship between CSR and CR. This paper contributes to the understanding of interrelations between CSR and CR. Practitioners can use the result of this study as a foothold to strengthen the integration of CSR and take advantage of synergies between CSR and CR. The value of paper resides in making this rather under-researched literature on the relationship between CSR and CR be more accessible for both scholars and practitioners.

Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance?

Suteja, Jaja, Gunardi, Ardi, Auristi, Rani Janisa

Indonesian Journal of Sustainability Accounting and Management Vol 1, No 2 (2017): December 2017
Publisher : Universitas Pasundan

Show Abstract | Original Source | Check in Google Scholar | Full PDF (344.391 KB)

Abstract

The correlation between theoretical and empirical of corporate governance (CG) and corporate financial performance (CFP) is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR), on the relationship between corporate governance and corporate financial performance. The sample of this research are banking companies that are listed on Indonesia Stock Exchange between the period of 2010-2014, taken by using purposive sampling method. Moderated Regression Analysis (MRA) analysis was used in this study. The results of this study indicate that corporate governance affects the companys financial performance positively. Aspects of corporate governance such as audit committees and number of board meetings have a positive relationship with financial performance, but there is no relationship from the aspect of independent board of commissioners. Furthermore, CSR can only strengthen the positive relationship between the number of board of commissioners’ meetings and the financial performance of the company. The frequency intensity of board of commissioners’ meetings can increasingly address corporate governance reforms by improving and realizing social responsibility as part of sustainability innovation by optimizing media and CSR reporting methods.

The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach

Egbunike, Francis Chinedu, Emudainohwo, Ochuko Benedict

Indonesian Journal of Sustainability Accounting and Management Vol 1, No 2 (2017): December 2017
Publisher : Universitas Pasundan

Show Abstract | Original Source | Check in Google Scholar | Full PDF (318.988 KB)

Abstract

Carbon accounting consists of a combination of advanced cost allocation techniques such as activity-based management and life-cycle costing; that improve the identification and assignments of carbon-related expenses and overheads to such objects as products, services, customers and organizational processes. The study therefore sets out to find the role of carbon accountant in corporate management systems. Data used for this investigation were collected from primary and secondary sources. Primary data are first-hand information from respondents while Secondary data include textbook, Annual Reports and financial statements and internet facilities. The study employed descriptive survey and ex-post facto research design and the formulated hypotheses were tested by use of T-Test and OLS Regression. Based on the analysis and the hypothesis tested, it showed that there is a statistically significant relationship between carbon accounting and corporate performance of selected quoted Manufacturing Companies and based on this findings, it was recommended amongst others that, adaptation to conditions that include long-term changing dynamics of the natural environment should be encouraged and the focus of finance and accounting system should not only cover short-term outcomes and management of short-term costing, reporting and disclosure but also long-term climate risks.

Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable

Suprianto, Edy, Suwarno, Suwarno, Murtini, Henny, Rahmawati, Rahmawati, Sawitri, Dyah

Indonesian Journal of Sustainability Accounting and Management Vol 1, No 2 (2017): December 2017
Publisher : Universitas Pasundan

Show Abstract | Original Source | Check in Google Scholar | Full PDF (147.917 KB)

Abstract

This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm’s which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA) is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.

Identification of Distribution Channels to Create Sustainable Vegetable Prices

Praswati, Aflit Nuryulia, Aji, Bayu Dian

Indonesian Journal of Sustainability Accounting and Management Vol 1, No 2 (2017): December 2017
Publisher : Universitas Pasundan

Show Abstract | Original Source | Check in Google Scholar | Full PDF (296.59 KB)

Abstract

The price of vegetables has a role as a contributor to the rate of inflation. Currently the number of vegetable production in Boyolali region can no longer meet the needs of local communities. The limited amount of vegetable production and the inhibition of the vegetable distribution channel creates a scarcity of vegetables that result in price increases. This study aims to identify the distribution channel and the formation of vegetable prices derived from Boyolali area. The method used in this research is quantitative and qualitative. Respondents from this study consisted of farmers, wholesalers, small trader and end consumers. The type of distribution channel prevailing in Boyolali area are traditional and modern distribution channels. Intermediate distribution channels play a greater role in determining vegetable prices. If farmers want to improve their economic condition, it needs innovation and creativity in the process of planting, harvesting, packaging and marketing vegetable products.