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Indonesian Journal of Sustainability Accounting and Management
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  This is an Open Access Journal Open Access journal
ISSN (Print) 2597-6214 - ISSN (Online) 2597-6222
Published by Universitas Pasundan Homepage  [4 journals]
  • The Influence of Corporate Governance on Environmental Disclosure of
           Listed Non-Financial Firms in Nigeria

    • Authors: Ndubuisi Odoemelam, Regina Okafor
      Abstract: The study investigates the influence of corporate governance on environmental disclosure of non-financial firms listed in Nigeria Stock Exchange (NSE), anchoring on “trinity theory” (agency, stakeholder and legitimacy theories). 86 firm-year observations across 86 companies listed in Nigeria Stock Exchange (NSE) using content analysis, cross-sectional data, OLS regression techniques were used to analyze the influence of board characteristics on the extent of overall environmental disclosure (OED). The results show that board independence, board meeting and the environmental committee were statistically significant while audit committee independence and board size were insignificant. Among the three company attributes used to mitigate spurious result only Firm size significantly influence the quantity of overall environmental disclosure of the sample companies. Auditor type “big 4” (Ernest Young, Deloitte, KPMG and PWC) and industry membership show insignificant relation to environmental disclosure. The findings indicate that the level of environmental disclosure of nonfinancial companies in Nigeria is quite insufficient at an average of 10.5 %. It is not surprising that environmentally sensitive industry and auditor type had no significant influence on the extent of environmental disclosure. This buttress the point that the environment the companies operate is institutionally and legally weak. Hence it calls for improvement on environmental law and implementation as well as harmonized environmental reporting infrastructure and standard to aid comparison.
      PubDate: 2018-01-09
      DOI: 10.28992/ijsam.v2i1.47
      Issue No: Vol. 2, No. 1 (2018)
  • Corporate Social Responsibility Disclosure and Company Financial
           Performance: Do High and Low Profile Industry Moderate the Result'

    • Authors: Rafael Martin, Winwin Yadiati, Arie Pratama
      Abstract: The purpose of this research is to find out whether how much the effect of corporate social responsibility disclosure to company financial performance that was measured by sales growth and return on asset. High and low profile were added to test whether it can moderate the results. The method that were used in this research is a verification analysis. The sample company consisted of 21 companies where 12 of those companies were belong to high profile category and 9 of those were belong to low profile category and also listed in Indonesia Stock Exchange (IDX) within period of 2013-2015. The statistical testing that is used in this research was double linear regression with a significance value of 5%. The result from this research found that the corporate social responsibility disclosure doesn’t have positive and significant effect on sales growth. On the other hand, corporate social responsibility disclosure has a positive and significant effect on return on asset. After industry classification as a moderating variable were taken into account, corporate social responsibility disclosure become non-significant to both sales growth and return on asset. It can be said that high and low profile industry in Indonesia didn’t differ significantly in terms of their corporate social responsibility actions.
      PubDate: 2018-01-07
      DOI: 10.28992/ijsam.v2i1.42
      Issue No: Vol. 2, No. 1 (2018)
  • Factors Affecting Corruption in Indonesia: Study on Local Government in

    • Authors: Aris Eddy Sarwono, Rahmawati Rahmawati, Y. Anni Aryani, Agung Nur Probohudono
      Abstract: This study aims to examine the factors that affecting corruption in Indonesia local governments. The sample used in this study consist of 225 Indonesian local governments. This study uses secondary data obtained from the Financial Audit Board (BPK) and Provincial Government’s Financial Report (LKPD) from 2010-2014 period along with composition data that's obtained from the Regional House of Representatives (DPRD) in Indonesia. Data analysis were performed using regression analysis. The results of the analysis show that corporate governance proxied with the composition of DPRDs that do not coalesce with the government, compared with the total DPRD has a significant effect on the corruption of local governments in Indonesia. The results of the analysis also show that the Regional Financial Information System (SIKD) has no effect on the corruption of local government. The control variables used in this study include the government's internal control system (weaknesses of accounting and reporting controls, weaknesses of controlling the execution of the budget and the weakness of the internal control structure) and the characteristics of local government (size of local government, asset, and balanced funds).
      PubDate: 2018-01-05
      DOI: 10.28992/ijsam.v2i1.41
      Issue No: Vol. 2, No. 1 (2018)
  • Profit Motive, Stakeholder Needs and Economic Dimension of Corporate
           Social Responsibility: Analysis on The Moderating Role of Religiosity

    • Authors: Aminu Ahmadu Hamidu, Md. Harashid Haron, Azlan Amran
      Abstract: Economic dimension of corporate social responsibility (CSR) represent the main aim of establishing all forms of business organizations. The outcome from all transactions translate into the process of attaining continuity, growth, satisfactory returns, maximization of shareholders wealth and provision of goods and services to the community. Achievement of all these goals depends on how managers are able to perfect the profit motive objective and satisfy the needs of all stakeholders. A total of 164 respondents who are the managers responsible for decision making on all corporate social responsibility activities were engaged in answering the questionnaire for this study. The managers were representing different sub sectors of the Nigerian financial sector. A statistical analysis on the data was done by using the partial least square approach (PLS-SEM). Results from the analysis revealed that both profit motive and stakeholder needs are positively related with the economic dimension of CSR. Religiosity of managers is also positively related with ability of managers to attain economic responsibilities they were employed to achieve. With the role of religiosity as a significant moderating factor managers are expected to align CSR activities with accepted religious values that instills hard work, trust and assistance to stakeholders to fulfill the overall economic dimension of corporate social responsibility.
      PubDate: 2018-01-02
      DOI: 10.28992/ijsam.v2i1.39
      Issue No: Vol. 2, No. 1 (2018)
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