Indonesian Journal of Sustainability Accounting and Management

p-ISSN 2597-6214 | e-ISSN 2597-6222 | DOI 10.28992/ijsam

Indonesian Journal of Sustainability Accounting and Management (IJSAM) is peer–reviewed journal publishing high–quality, original research and published biannually (June and December) by Universitas Pasundan, Indonesia. IJSAM provides a platform for dissemination and publication of your work and dedicated to advancing the understanding of sustainability and sustainable development. IJSAM aspires to harmonize theory and practice in the areas of sustainability and sustainable development. IJSAM emphasizes the linkages between these environmental issues and social and economic issues. IJSAM welcomes papers covering global, regional, national, or even local focus from a philosophical to a practical perspective. It comprises of theoretical and empirical research and for innovative concepts providing a blend of theory and practices of sustainability globally to cater to the interests of practitioners, academics, researchers, students and policy makers. Papers accepted for publication are double–blind refereed to ensure academic rigor and integrity. Authors will be asked to provide a novelty and relevance statement indicating how the results are deemed to be original with respect to the state–of–the–art in the field, relevant and essential to the advance of knowledge on sustainability and applicable to a wider audience and wider contexts.

Please follow the journal's Aims and Scope for information about its focus and peer–review policy. Articles outside of these guidelines will not be accepted. The following are some of the suggested topics of sustainability and sustainable development (but not limited to) for your ready reference for you to contribute: Business and the Environment; Carbon Accounting; Corporate Environmental Management; Corporate Governance; Corporate Social Responsibility; Eco–Management; Eco–Design; Eco–Labels; Education for Sustainable Development; Energy and the Environment; Environmental Accountability; Environmental Auditing; Environmental Economics; Environmental Ethics; Environmental Management Accounting; Environmental Management Systems; Environmental Management Tools; Green Finance; Green Hospitality and Tourism Practices; Green Human Resource Management; Green Marketing and Branding; Green Purchasing; Green Supply Chain; Greenhouse Gas Emissions; Integrated Reporting; ISO 14000; Material Flow Cost Accounting; Organizational Studies; Socially Responsible Investments; Sustainability Accounting, Accountability and Reporting; Sustainability Strategy; Sustainable Consumer Behavior and Social Practices; Sustainable Development; Sustainable Entrepreneurship; Trade and the Environment; Waste Management.

IJSAM is indexed and abstracted in: Emerging Sources Citation Index (Web of Science), Australian Business Deans Council (ABDC), Science and Technology Index (SINTA)–2, ASEAN Citation Index (ACI), Directory of Open Access Journals (DOAJ), Dimensions, Google Scholar, EBSCO Open Science Directory, Garba Rujukan Digital (GARUDA), BASE, ROAD


Vol 4, No 2 (2020): December 2020 Article-in-Press

Articles in press are peer reviewed, accepted articles to be published in this publication. When the final article is assigned to volumes/issues of the publication, the article in press version will be removed and the final version will appear in the associated published volumes/issues of the publication. The date an article was first made available online will be carried over. Please be aware that, although articles in press do not have all bibliographic details available yet, they can already be cited using the year of online publication and the DOI, as follows: author(s), article title, Publication (year), DOI.

Table of Contents

Articles

Effects of Stakeholder Engagement and Corporate Governance on Integrated Reporting Disclosure
Isnurhadi Isnurhadi(1), Kurnia Widya Oktarini(2), Inten Meutia(3), Mukhtaruddin Mukhtaruddin(4),
(1) Universitas Sriwijaya, Faculty of Economics, Palembang, Indonesia
(2) Politeknik Prabumulih, Indonesia
(3) Universitas Sriwijaya, Faculty of Economics, Palembang, Indonesia
(4) Universitas Sriwijaya, Faculty of Economics, Palembang, Indonesia
Green Products: Factors Exploring the Green Purchasing Behavior of Southern Indian Shoppers
Rambabu Lavuri(1), Gugyh Susandy(2),
(1) Osmania University, Department of Business Management, Hyderabad, India
(2) Sekolah Tinggi Ilmu Ekonomi Sutaatmadja, Department of Management, Subang, Indonesia
Impact of CSR on Firm Value: The Moderating Role of Corporate Governance
Affaf Asghar Butt(1), Aamer Shahzad(2), Jamshaid Ahmad(3),
(1) University of the Punjab, Gujranwala, Pakistan
(2) University of the Punjab, Department of Commerce, Gujranwala, Pakistan
(3) University of the Punjab, Gujranwala, Pakistan
Future Prospects in Balanced Scorecard Research: Sustainability Perspective
Mehtap Aldogan Eklund(1),
(1) University of Wisconsin-La Crosse, United States
The Moderating Role of Employment in an Environmental Kuznets Curve Framework Revisited in G7 Countries
Bright Akwasi Gyamfi(1), Murad A. Bein(2), Ilhan Ozturk(3), Festus Victor Bekun(4),
(1) Cyprus International University, Faculty of Economics and Administrative Sciences, Nicosia, North Cyprus, Mersin, Turkey
(2) Cyprus International University, Faculty of Economics and Administrative Sciences, Nicosia, Mersin, Turkey
(3) Cag University, Faculty of Economics and Administrative Sciences, Mersin, Turkey
(4) Istanbul Gelisim University, Faculty of Economics Administrative and Social sciences, Istanbul, Turkey
Corporate Philanthropy Disclosure of State-Owned Enterprises in Indonesia
Agung Nur Probohudono(1), Raja Adzrin Raja Ahmad(2), Indra Kristianto Pambudi(3), Nur Chayati(4),
(1) Universitas Sebelas Maret, Indonesia
(2) Universiti Teknologi Mara, Malaysia
(3) Universitas Sebelas Maret, Indonesia
(4) Universitas Sebelas Maret, Indonesia
Carbon Emissions Disclosure as Mechanism to Increase Environmental Performance and Control of Idiosyncratic Risk: How They Impact Firm Value?
Fransiskus Eduardus Daromes(1), Suwandi Ng(2), Novita Wijaya(3),
(1) Universitas Atma Jaya Makassar, Faculty of Economics and Business, Makassar, Indonesia
(2) Universitas Atma Jaya Makassar, Faculty of Economics and Business, Makassar, Indonesia
(3) Universitas Atma Jaya Makassar, Faculty of Economics and Business, Makassar, Indonesia
Moderating Effect of Earnings Management in the Relationship between Sustainability Reporting Initiatives and Value Relevance
Mashiur Rahman(1), Siti Zaleha Abdul Rasid(2), Rohaida Basiruddin(3),
(1) Universiti Teknologi Malaysia International Business School (UTM-AHIBS), Kuala Lumpur, Malaysia
(2) Universiti Teknologi Malaysia International Business School (UTM-AHIBS), Kuala Lumpur, Malaysia
(3) Universiti Teknologi Malaysia International Business School (UTM-AHIBS), Kuala Lumpur, Malaysia
A Comprehensive Measurement for Sustainability Reporting Quality: Principles-Based Approach
Paulina Permatasari(1), Juniati Gunawan(2), Cummings Lorne(3),
(1) Universitas Katolik Parahyangan, Indonesia
(2) Universitas Trisakti, Indonesia
(3) Macquaire University, Australia