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  Subjects -> CONSERVATION (Total: 128 journals)
Showing 1 - 37 of 37 Journals sorted alphabetically
Advanced Research in Conservation Science     Open Access   (Followers: 11)
Advanced Sustainable Systems     Hybrid Journal   (Followers: 7)
African Journal of Ecology     Hybrid Journal   (Followers: 18)
African Journal of Range & Forage Science     Hybrid Journal   (Followers: 12)
African Journal of Wildlife Research     Full-text available via subscription   (Followers: 8)
AICCM Bulletin     Hybrid Journal   (Followers: 3)
Ambiens. Revista Iberoamericana Universitaria en Ambiente, Sociedad y Sustentabilidad     Open Access  
American Journal of Rural Development     Open Access   (Followers: 6)
Animal Conservation     Hybrid Journal   (Followers: 49)
Aquaculture, Aquarium, Conservation & Legislation - International Journal of the Bioflux Society     Open Access   (Followers: 9)
Aquatic Conservation Marine and Freshwater Ecosystems     Hybrid Journal   (Followers: 43)
Arcada : Revista de conservación del patrimonio cultural     Open Access   (Followers: 1)
Archeomatica     Open Access   (Followers: 4)
Arid Land Research and Management     Hybrid Journal   (Followers: 10)
Asian Journal of Sustainability and Social Responsibility     Open Access   (Followers: 2)
Australasian Plant Conservation: Journal of the Australian Network for Plant Conservation     Full-text available via subscription   (Followers: 4)
Biodiversity and Conservation     Open Access   (Followers: 207)
Biological Conservation     Hybrid Journal   (Followers: 261)
Bulletin of the American Museum of Natural History     Open Access   (Followers: 9)
Business Strategy and the Environment     Hybrid Journal   (Followers: 13)
Challenges in Sustainability     Open Access   (Followers: 10)
Conservación Vegetal     Open Access   (Followers: 1)
Conservation     Hybrid Journal   (Followers: 28)
Conservation Biology     Hybrid Journal   (Followers: 295)
Conservation Genetics     Hybrid Journal   (Followers: 23)
Conservation Science     Open Access   (Followers: 28)
Conservation Science and Practice     Open Access   (Followers: 2)
Diversity and Distributions     Open Access   (Followers: 43)
Earth's Future     Open Access   (Followers: 8)
Eastern European Countryside     Open Access   (Followers: 2)
Ecological Economics     Hybrid Journal   (Followers: 148)
Ecological Psychology     Hybrid Journal   (Followers: 4)
Ecological Restoration     Full-text available via subscription   (Followers: 24)
Ecology and Evolution     Open Access   (Followers: 103)
Ecology and Society     Open Access   (Followers: 51)
Environment and Planning E : Nature and Space     Hybrid Journal   (Followers: 6)
Environment Conservation Journal     Open Access   (Followers: 1)
Environmental and Resource Economics     Hybrid Journal   (Followers: 28)
Environmental and Sustainability Indicators     Open Access   (Followers: 7)
Environmental Conservation     Hybrid Journal   (Followers: 64)
Ethnobiology and Conservation     Open Access   (Followers: 4)
European Countryside     Open Access   (Followers: 1)
Forest Policy and Economics     Hybrid Journal   (Followers: 22)
Forum Journal     Full-text available via subscription   (Followers: 1)
Frontiers in Ecology and Evolution     Open Access   (Followers: 50)
Functional Ecology     Hybrid Journal   (Followers: 51)
Future Anterior     Full-text available via subscription  
Global Ecology and Biogeography     Hybrid Journal   (Followers: 69)
Global Ecology and Conservation     Open Access   (Followers: 13)
Human Dimensions of Wildlife: An International Journal     Hybrid Journal   (Followers: 6)
Ideas in Ecology and Evolution     Open Access   (Followers: 11)
In Situ. Revue des patrimoines     Open Access   (Followers: 1)
Indonesian Journal of Conservation     Open Access  
Indonesian Journal of Sustainability Accounting and Management     Open Access  
Interações (Campo Grande)     Open Access  
Interdisciplinary Environmental Review     Hybrid Journal   (Followers: 3)
International Journal of Architectural Heritage: Conservation, Analysis, and Restoration     Hybrid Journal   (Followers: 6)
International Journal of Biodiversity Science and Management     Open Access   (Followers: 6)
International Journal of Environment and Pollution     Hybrid Journal   (Followers: 3)
International Journal of Global Energy Issues     Hybrid Journal   (Followers: 8)
International Journal of Social Ecology and Sustainable Development     Full-text available via subscription   (Followers: 4)
International Journal of Sustainable Development     Hybrid Journal   (Followers: 17)
International Journal of Sustainable Development and World Ecology     Hybrid Journal   (Followers: 9)
International Soil and Water Conservation Research     Open Access   (Followers: 2)
Intervención     Open Access  
Journal for Nature Conservation     Hybrid Journal   (Followers: 28)
Journal for the Study of Religion, Nature and Culture     Hybrid Journal   (Followers: 12)
Journal of Cultural Heritage Management and Sustainable Development     Hybrid Journal   (Followers: 8)
Journal of East African Natural History     Full-text available via subscription   (Followers: 7)
Journal of Ecology and The Natural Environment     Open Access   (Followers: 5)
Journal of Industrial Ecology     Hybrid Journal   (Followers: 21)
Journal of International Wildlife Law & Policy     Hybrid Journal   (Followers: 6)
Journal of Natural Resources Policy Research     Hybrid Journal   (Followers: 10)
Journal of Paper Conservation     Hybrid Journal   (Followers: 2)
Journal of Rural Studies     Hybrid Journal   (Followers: 22)
Journal of Sustainable Mining     Open Access   (Followers: 4)
Journal of the American Institute for Conservation     Hybrid Journal   (Followers: 4)
Journal of the Institute of Conservation     Hybrid Journal   (Followers: 25)
Journal of Threatened Taxa     Open Access   (Followers: 1)
Journal of Urban Ecology     Open Access   (Followers: 7)
Julius-Kühn-Archiv     Open Access  
Lakes & Reservoirs Research & Management     Hybrid Journal   (Followers: 14)
Landscape and Urban Planning     Hybrid Journal   (Followers: 36)
Madagascar Conservation & Development     Open Access   (Followers: 2)
Madera y Bosques     Open Access  
Natural Resources and Conservation     Open Access   (Followers: 6)
Natural Resources Forum     Hybrid Journal   (Followers: 7)
Nature Conservation     Open Access   (Followers: 35)
Nature Sustainability     Hybrid Journal   (Followers: 15)
Neotropical Biology and Conservation     Open Access   (Followers: 2)
Nepalese Journal of Development and Rural Studies     Open Access  
Novos Cadernos NAEA     Open Access  
npj Urban Sustainability     Open Access  
Nusantara Bioscience     Open Access  
One Ecosystem     Open Access  
Oryx     Open Access   (Followers: 20)
Pacific Conservation Biology     Full-text available via subscription   (Followers: 2)
Park Watch     Full-text available via subscription   (Followers: 1)
Process Integration and Optimization for Sustainability     Hybrid Journal  
Rangeland Journal     Hybrid Journal   (Followers: 1)
Recursos Rurais     Open Access  
Recycling     Open Access  
Regional Sustainability     Open Access  
Resources, Conservation & Recycling     Hybrid Journal   (Followers: 20)
Resources, Conservation & Recycling : X     Open Access   (Followers: 1)
Restoration Ecology     Hybrid Journal   (Followers: 47)
Revista de Ciencias Ambientales     Open Access  
Revista de Direito e Sustentabilidade     Open Access  
Revista Meio Ambiente e Sustentabilidade     Open Access  
Revista Memorare     Open Access  
Rural Sustainability Research     Open Access   (Followers: 2)
Savana Cendana     Open Access  
Society & Natural Resources: An International Journal     Hybrid Journal   (Followers: 22)
Socio-Ecological Practice Research     Hybrid Journal  
Soil Ecology Letters     Hybrid Journal   (Followers: 1)
Southern Forests : a Journal of Forest Science     Hybrid Journal   (Followers: 4)
Studies in Conservation     Hybrid Journal   (Followers: 17)
Sustainable Earth     Open Access   (Followers: 2)
Sustainable Environment Agricultural Science (SEAS)     Open Access  
Tanzania Journal of Forestry and Nature Conservation     Full-text available via subscription   (Followers: 2)
Tropical Conservation Science     Open Access   (Followers: 1)
Tropical Ecology     Hybrid Journal  
VITRUVIO : International Journal of Architectural Technology and Sustainability     Open Access  
Water Conservation Science and Engineering     Hybrid Journal  
Wildfowl     Open Access   (Followers: 12)
Wildlife Australia     Full-text available via subscription   (Followers: 2)
Wildlife Research     Hybrid Journal   (Followers: 18)
World Review of Entrepreneurship, Management and Sustainable Development     Hybrid Journal   (Followers: 1)

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Indonesian Journal of Sustainability Accounting and Management
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2597-6214 - ISSN (Online) 2597-6222
Published by Universitas Pasundan Homepage  [3 journals]
  • Do Environmental, Social, and Governance Performance Impact Firm
           Performance' Evidence from Indian Firms

    • Authors: Ajay Lunawat, Dipti Lunawat
      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 firms’ 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.
      PubDate: 2022-06-28
      DOI: 10.28992/ijsam.v6i1.519
      Issue No: Vol. 6, No. 1 (2022)
  • Tax Aggressiveness and Audit Report Timeliness: The Role of Ownership
           Structure and Audit Committee

    • Authors: Vionna Lievia, Antonius Herusetya
      Abstract: Companies that engage in tax aggressiveness (TAG) are considered socially irresponsible and problematic from the perspective of tax authorities. This study examines the impact of TAG on audit report timeliness and the role of corporate governance using ownership structure and audit committee on the relationship between TAG and audit report timeliness. We use the tax planning prediction model to uncover TAG. The data for our sample is obtained from the manufacturing companies listed on the Indonesia Stock Exchange and was obtained using the purposive sampling method. Using multiple linear regression analysis, we discover a positive relationship between TAG and audit report timeliness. However, we also find that corporate governance mechanisms affect this positive relationship through ownership structure and audit committee competence. Our findings suggest that the delay of independent auditors due to audit processes may expose the activities of TAG’s clients, which may have economic consequences for tax authorities, companies, and other stakeholders.
      PubDate: 2022-06-28
      DOI: 10.28992/ijsam.v6i1.469
      Issue No: Vol. 6, No. 1 (2022)
  • The Impact of Business Intelligence and Knowledge Management on
           Sustainability Performance in the Tourism Industry in Algeria

    • Authors: Brahami Menaouer, Sabri Mohammed, Matta Nada
      Abstract: In today’s business context of globalization, competition, knowledge economy, rapid technological changes, and external environmental factors, knowledge management and business intelligence on the tourism level have received increased attention in an effort to identify smart performance factors and change the structure of organizations. Similarly, the tourism industry has experienced considerable development during recent decades. Moreover, sustainability is becoming increasingly important for society and is especially critical in the operation of the tourism industry. It is well known that sustainability is a prerequisite to carrying out any activity. This evaluates the relationship between knowledge management in operations and business intelligence systems on the sustainability performance within the tourism industry in Algeria. A total of 126 questionnaires were distributed to the study sample. A multiple regression analysis was used to test the hypotheses of the study. This study concludes that there is a positive relationship between knowledge management processes and sustainability performance. Further, the components of business intelligence have positive impacts on sustainability performance. The results can facilitate utilizing the knowledge management processes and business intelligence implementation in Algeria’s tourist industry.
      PubDate: 2022-06-28
      DOI: 10.28992/ijsam.v6i1.550
      Issue No: Vol. 6, No. 1 (2022)
  • Does Corporate Governance Affect Firm Performance' Empirical Evidence
           Based on the BSE 200 Index

    • Authors: Najul Laskar, Pranesh Debnath, Ardi Gunardi
      Abstract: Considering the endogeneity problem, this study investigates the impact of corporate governance attributes (CG) on firm performance in the Indian context. The sample of the study includes 174 companies listed on the Bombay Stock Exchange and the study period is eight years (2011–12 to 2018–19). This study is based on secondary data obtained from published annual reports (for CG data) and the Capitalineplus database (for accounting data). Based on the regression models (i.e., Ordinary Least Squares model and Two Stage Least Square model), the study shows that almost all CG attributes such as board size, gender diversity, CEO duality, and board independence are significantly associated with firm performance. We also find that the control variables such as firm size, debt, and R&D spending are also significantly associated with firm performance. This study is the first of its kind to focus exclusively on the attributes of market capitalization and corporate governance in an emerging market like India. These new insights into this relationship provide useful information to the government, academics, policymakers, and other stakeholders.
      PubDate: 2022-06-28
      DOI: 10.28992/ijsam.v6i1.513
      Issue No: Vol. 6, No. 1 (2022)
  • Sustainability-Driven Enterprise: A Literature Review on Organizational

    • Authors: Viek Prayoga Pratama, Aurik Gustomo, Achmad Ghazali
      Abstract: A sustainability-driven enterprise (SDE) is an organization that applies business principles to solve social and environmental problems. These organizations should be capable of managing the Triple Bottom Line tension within their organization. Furthermore, they should have a transformative impact on future generations and the development of global socioecological systems. The quest for an SDE and its organizational capability can be traced to the late 1980s. Since then, scholars and practitioners have published several hundred empirical studies and many reviews on this issue. However, the most extensive previous study analyzes only separate study domains, thereby making findings difficult to compare and generalize. Thus, knowledge of SDE organizational capabilities remains fragmented. This study extracts all available primary and secondary data from previous academic studies registered in the SCOPUS databases to overcome this shortcoming. Thus, the study combines the findings of more than 100 individual studies from 2015 to 2021. Hence, this study is the most exhaustive overview of academic research on this topic from the Sustainable Development Goals declared in 2015. The results show that at least five organizational capabilities are required to build an SDE. This study will offer promising fundamentals for building SDE practices and creating further research. Suggestions for further research development are also provided.
      PubDate: 2022-06-28
      DOI: 10.28992/ijsam.v6i1.587
      Issue No: Vol. 6, No. 1 (2022)
  • Toward a Link Between IT Determinants and Their Adoption: Empirical
           Analysis Based on Practicing Chartered Accountants

    • Authors: Mohammed Muneerali Thottoli
      Abstract: The main objective of this study is to investigate the association of information technology (IT) training, IT perceived benefits, and IT benefits with IT adoption among practicing Chartered Accountants (CAs). The study then explained the implications of IT adoption and evaluated the relationship between IT training, IT perceived usefulness, and IT usefulness to practicing accountants. Employing a quantitative approach, a series of questionnaires were culled out by making the necessary adjustments to the available items. A total of 88 qualified CAs practicing in Kerala were analyzed. As part of the data analysis, the study used Structural Equation Modeling–Partial Least Squares (SEM–PLS) software. The results of the study have shown a positive significant relationship between two determinants, namely, IT training and IT perceived usefulness, but IT usefulness has no relationship with IT adoption by practicing CAs. This study added to the literature by analyzing IT determinants and the adoption of auditing software among practicing auditors.
      PubDate: 2022-06-28
      DOI: 10.28992/ijsam.v6i1.461
      Issue No: Vol. 6, No. 1 (2022)
  • Market Giants vs. Dwarfs: New Zealand’s Perspective on Environmental

    • Authors: Saman Bandara, Ahesha Perera
      Abstract: This paper examines New Zealand listed firms’ compliance with Global Reporting Initiative- environmental reporting standards (GRI 300) and the impact of environmental reporting determinants on the level of sustainability reporting. The author collected data from annual and sustainability reports of the top and bottom 30 firms listed on the New Zealand Stock Exchange (NZX). The author then conducted content analysis to measure the extent of each firm’s environmental reporting score. The study findings indicate that large firms report only one-thirds of the relevant information, whereas small firms neither adopt international reporting frameworks nor report on the environment. Additionally, we found that firm size and profitability are positively associated with the extent of environmental reporting in New Zealand, whereas industry-specific differences play a minor role. This study further finds that firms, which explicitly referred to the “Global Reporting Initiatives” or “GRI” terms in their annual or sustainability reports, outperformed in environmental reporting compared with those that did not. This study uses GRI 300 standards to assess the level of environmental reporting of each firm. Finally, the study compares environmental reporting practices between top and bottom-listed firms in New Zealand. The findings emphasize the desirability of making the environment reporting mandatory in all companies to ensure the New Zealand Government’s latest enforcement of climate risk reporting.
      PubDate: 2022-06-28
      DOI: 10.28992/ijsam.v6i1.578
      Issue No: Vol. 6, No. 1 (2022)
  • Corporate Social Responsibility Disclosure Quality and Quantity and Its
           Effect on Firm Value in Ghana

    • Authors: Alhassan Musah, Mohammed Abdulai, Bismark Okyere, Abigail Padi
      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.
      PubDate: 2022-06-26
      DOI: 10.28992/ijsam.v6i1.462
      Issue No: Vol. 6, No. 1 (2022)
  • Understanding the Relationship between CSR and Dividend Policy: Review and
           Future Prospects

    • Authors: Navin Chettri, Kailash C. Kabra, Neelam Rani
      Abstract: The study explores and highlights the relationship between dividend payout (DP) policy and corporate social responsibility (CSR). For this purpose, the author used a survey method to find previous research articles that have discussed this relationship. The study’s findings suggest that CSR and DP, individually and with other variables, have been considerably researched. However, when it comes to the relationship between the two variables, the research is only about a decade old. Thus, minimal research has explored this relationship and has concentrated only on developed economies. Most of these researchers have found a positive relationship between the two variables, despite taking different proxies to measure CSR, which is contrary to the Resource-Based Theory. The author concluded that there is a lack of research focusing on the relationship between the two major corporate decisions. Thus, no theory(ies) explains the relationship, and corporate managers, policymakers, investors, and even researchers have not paid enough attention to the association and its implications.
      PubDate: 2022-06-26
      DOI: 10.28992/ijsam.v6i1.372
      Issue No: Vol. 6, No. 1 (2022)
  • Corporate Social Responsibility and Firm Performance: Evidence from
           Vietnamese Listed Companies

    • Authors: Dao Thi Thanh Binh, Le Thi Thanh Huong
      Abstract: This study investigates the impact of socially responsible factors on corporate performance, including particular 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.
      PubDate: 2022-06-26
      DOI: 10.28992/ijsam.v6i1.500
      Issue No: Vol. 6, No. 1 (2022)
  • Social Sustainability Reporting and Board Structures in the Healthcare

    • Authors: Adamu Idris Adamu, Irma Tyasari
      Abstract: This paper aims to analyze the structure of the corporate board that triggers social sustainability reporting in the healthcare industry. The sample comprises 60 firm-year observations. Data on corporate governance were 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 hypothesis, 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.
      PubDate: 2022-06-26
      DOI: 10.28992/ijsam.v6i1.485
      Issue No: Vol. 6, No. 1 (2022)
  • Evolution of Sustainability Reporting Research: Evidence from Indonesia (A
           Systematic Literature Review)

    • Authors: Inten Meutia, Shelly F. Kartasari, Hasni Yusrianti, Zulnaidi Yaacob
      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 fairly 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.
      PubDate: 2022-06-26
      DOI: 10.28992/ijsam.v6i1.501
      Issue No: Vol. 6, No. 1 (2022)
  • Factors Influencing Green Human Capital to Improve Green Performance in
           Indonesian Start-Up Business

    • Authors: Ina Ratnamiasih, Mochammad Ridwan, Budi Septiawan
      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 startup businesses in Indonesia as the sample, selected using a purposive sampling method. Data were 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 startup 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 startup businesses in Indonesia.
      PubDate: 2022-06-26
      DOI: 10.28992/ijsam.v6i1.488
      Issue No: Vol. 6, No. 1 (2022)
  • The Disclosure Effect of Sustainability Reporting and Financial Statements
           on Investment Efficiency: Evidence in Indonesia

    • Authors: Devina Rizky Amalia, Wijaya Triwacananingrum
      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.
      PubDate: 2022-06-26
      DOI: 10.28992/ijsam.v6i1.512
      Issue No: Vol. 6, No. 1 (2022)
  • Value Relevance of Earnings and Book Value: Impact of Earnings Management
           and Family-Owned Firms

    • Authors: Ratnaningrum Ratnaningrum, Rahmawati Rahmawati, Djuminah Djuminah, Ari Kuncara Widagdo
      Abstract: The purpose of this study is to investigate whether family-owned firms and earnings management as a result of financial distress affect the value relevance of earnings and book value. The study is based on companies listed on the Indonesia Stock Exchange (IDX). An unbalanced panel dataset of 592 firms trading in the IDX from 2012 to 2017 was used to test the price model. Results reveal that owing to high financial distress, earnings management through an income-increasing strategy was opportunistically conducted. Moreover, earnings management (as opposed to financial transparency, which is a principle of sustainability) decreases the value relevance of earnings. Due to high financial distress, there is a trade-off between the value of earnings and relevance of book value in earnings management. Further, results demonstrate that the value relevance of earnings in family-owned firms is higher than in nonfamily-owned firms in Indonesia. It indicates that earnings management due to high financial distress contributes to the alignment effect on family firms.
      PubDate: 2022-06-26
      DOI: 10.28992/ijsam.v6i1.465
      Issue No: Vol. 6, No. 1 (2022)
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