How to cite this paper
Andriadi, K & Werastuti, D. (2022). A comprehensive study on the quality of sustainability reporting disclosure between Indonesia and other countries.Accounting, 8(1), 19-26.
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Ahmad, W. W., Manurung, D. T. H., Saputra, K. A. K., & Mustafa, S. G. (2020). Corporate Social Responsibility And Firm Financial Performance: A Case Of Sme’s Sector In Pakistan. Journal of Chemical Information and Modeling, 1(2), 62–74.
Ahmad, Z., Ibrahim, H., & Tuyon, J. (2018). Governance of behavioural biases in asset management industry: Insights from fund managers in Malaysia. Asian Academy of Management Journal of Accounting and Finance, 14(2), 65–102. https://doi.org/10.21315/aamjaf2018.14.2.4
Atmadja, A. T., & Saputra, K. A. K. (2018). Determinant Factors Influencing The Accountability Of Village Financial Management. Academy of Strategic Management Journal, 17(1), 1–9.
Atmadja, A. T., Saputra, K. A. K., Tama, G. M., & Paranoan, S. (2021). Influence of Human Resources. Journal of Asian Finance, Economics and Business, 8(2), 563–570. https://doi.org/10.13106/jafeb.2021.vol8.no2.0563
Bach, M. P., Starešinić, B., Omazić, M. A., Aleksić, A., & Seljan, S. (2020). m-Banking quality and bank reputation. Sustainability (Switzerland), 12(10), 1–18. https://doi.org/10.3390/su12104315
Bößner, S., Devisscher, T., Suljada, T., Ismail, C. J., Sari, A., & Mondamina, N. W. (2019). Barriers and opportunities to bioenergy transitions: An integrated, multi-level perspective analysis of biogas uptake in Bali. Biomass and Bioenergy, 122(January 2018), 457–465. https://doi.org/10.1016/j.biombioe.2019.01.002
Buslepp, W., Legoria, J., Rosa, R., & Shaw, D. (2019). Advances in Accounting Misclassi fi cation of audit-related fees as a measure of internal control quality. Advances in Accounting, 46, 100425. https://doi.org/10.1016/j.adiac.2019.100425
Cai, C., Zheng, Q., & Zhu, L. (2019). The effect of shared auditors in the supply chain on cost stickiness. China Journal of Accounting Research, 12(4), 337–355. https://doi.org/10.1016/j.cjar.2019.09.001
Cho, C. H., & Patten, D. M. (2013). Green accounting: Reflections from a CSR and environmental disclosure perspective. Critical Perspectives on Accounting, 24(6), 443–447. https://doi.org/10.1016/j.cpa.2013.04.003
Cruz, P. D. La, Acosta, L. E., Mendoza, D., Baltazar, E. B., Arce Ibarra, A. M., & Lugo, E. I. . E. (2020). Indicators of well-being among indigenous peoples of the Colombian Amazon: Tensions between participation in public policy making and autonomy. Environmental and Sustainability Indicators, 7(March), 100044. https://doi.org/10.1016/j.indic.2020.100044
Deegan, C. (2013). The accountant will have a central role in saving the planet . really? A reflection on “green accounting and green eyeshades twenty years later.” Critical Perspectives on Accounting, 24(6), 448–458. https://doi.org/10.1016/j.cpa.2013.04.004
Deng, X., Kang, J. koo, & Low, B. S. (2013). Corporate social responsibility and stakeholder value maximization: Evidence from mergers. Journal of Financial Economics, 110(1), 87–109. https://doi.org/10.1016/j.jfineco.2013.04.014
Dhawan, R., Bisht, B. M. S., Kumar, R., Kumari, S., & Dhawan, S. K. (2019). Recycling of plastic waste into tiles with reduced flammability and improved tensile strength. Process Safety and Environmental Protection, 124, 299–307. https://doi.org/10.1016/j.psep.2019.02.018
Di Salvo, A. L. A., Agostinho, F., Almeida, C. M. V. B., & Giannetti, B. F. (2017). Can cloud computing be labeled as “green”? Insights under an environmental accounting perspective. Renewable and Sustainable Energy Reviews, 69(November 2016), 514–526. https://doi.org/10.1016/j.rser.2016.11.153
Erhemjamts, O., & Huang, K. (2019). Institutional ownership horizon, corporate social responsibility and shareholder value. Journal of Business Research, 105(January 2018), 61–79. https://doi.org/10.1016/j.jbusres.2019.05.037
Figueroa, B., E., Orihuela, R., C., & Calfucura, T., E. (2010). Green accounting and sustainability of the Peruvian metal mining sector. Resources Policy, 35(3), 156–167. https://doi.org/10.1016/j.resourpol.2010.02.001
Iqbal, S., Nawaz, A., & Ehsan, S. (2019). Financial performance and corporate governance in microfinance: Evidence from Asia. Journal of Asian Economics, 60. https://doi.org/10.1016/j.asieco.2018.10.002
Isaac, O., Abdullah, Z., Aldholay, A. H., & Abdulbaqi Ameen, A. (2019). Antecedents and outcomes of internet usage within organisations in Yemen: An extension of the Unified Theory of Acceptance and Use of Technology (UTAUT) model. Asia Pacific Management Review, 24(4), 335–354. https://doi.org/10.1016/j.apmrv.2018.12.003
Istianingsih, Trireksani, T., & Manurung, D. T. H. (2020). The impact of corporate social responsibility disclosure on the future earnings response coefficient (Asean banking analysis). Sustainability (Switzerland), 12(22), 1–16. https://doi.org/10.3390/su12229671
Karmawan. (2017). Role and Contribution of Village Financial Management to Realize Transparency And Accountable Village Budgeting Revenue And Expenditure District of West Bangka. Advances in Economics, Business and Management Research, 46(1), 293–299.
Kim, J. T., & Todorovic, M. S. (2013). Towards sustainability index for healthy buildings - Via intrinsic thermodynamics, green accounting and harmony. Energy and Buildings, 62, 627–637. https://doi.org/10.1016/j.enbuild.2013.03.009
Law, A., De Lacy, T., Lipman, G., & Jiang, M. (2016). Transitioning to a green economy: The case of tourism in Bali, Indonesia. Journal of Cleaner Production, 111, 295–305. https://doi.org/10.1016/j.jclepro.2014.12.070
Lombardi, R., Trequattrini, R., Cuozzo, B., & Cano-rubio, M. (2019). Corporate corruption prevention , sustainable governance and legislation : First exploratory evidence from the Italian scenario. Journal of Cleaner Production, 217, 666–675. https://doi.org/10.1016/j.jclepro.2019.01.214
Mahoney, L. S., Thorne, L., Cecil, L., & LaGore, W. (2013). A research note on standalone corporate social responsibility reports: Signaling or greenwashing? Critical Perspectives on Accounting, 24(4–5), 350–359. https://doi.org/10.1016/j.cpa.2012.09.008
Maichum, K., Parichatnon, S., & Peng, K. C. (2016). Application of the extended theory of planned behavior model to investigate purchase intention of green products among Thai consumers. Sustainability (Switzerland), 8(10). https://doi.org/10.3390/su8101077
Malizia, A., & Monmany-Garzia, A. C. (2019). Terrestrial ecologists should stop ignoring plastic pollution in the Anthropocene time. Science of the Total Environment, 668, 1025–1029. https://doi.org/10.1016/j.scitotenv.2019.03.044
Matei, A., & Drumasu, C. (2015). Corporate Governance and Public Sector Entities. Procedia Economics and Finance, 26(December), 495–504. https://doi.org/10.1016/s2212-5671(15)00879-5
Mc Williams, A., & Siegel, D. (2018). Corporate social responsibility: A theory of the firm perspective. Business Ethics and Strategy, Volumes I and II, 26(1), 137–147. https://doi.org/10.4324/9781315261102-8
Mdee, A., & Thorley, L. (2016). Good governance , local government , accountability and service delivery in Tanzania. Economic and Social Research Council.
Mironiuc, M., Chersan, I.-C., & Robu, I.-B. (2013). Ethics in Providing Non-Audit Services to Ensure Transparency in Financial Reporting. Procedia - Social and Behavioral Sciences, 81, 474–478. https://doi.org/10.1016/j.sbspro.2013.06.463
Murphy, K. J. (1985). Corporate performance and managerial remuneration. An empirical analysis. Journal of Accounting and Economics, 7(1–3), 11–42. https://doi.org/10.1016/0165-4101(85)90026-6
Nagy, S. G., Kováts, G., & Németh, A. O. (2014). Governance and Funding of Higher Education – International Trends and Best Practices. Procedia - Social and Behavioral Sciences, 116, 180–184. https://doi.org/10.1016/j.sbspro.2014.01.190
Ng, A. W. (2018). From sustainability accounting to a green financing system: Institutional legitimacy and market heterogeneity in a global financial centre. Journal of Cleaner Production, 195, 585–592. https://doi.org/10.1016/j.jclepro.2018.05.250
Saputra, K. A. K., Jayawarsa, A. A. K., & Atmadja, A. T. (2019). Resurrection as a fading implication of accountability in financial management for village credit institution. International Journal of Business, Economics and Law, 19(5), 258–268.
Stanojević, M., Vranes, S., & Gökalp, I. (2010). Green accounting for greener energy. Renewable and Sustainable Energy Reviews, 14(9), 2473. https://doi.org/10.1016/j.rser.2010.06.020
Thornton, D. B. (2013). Green accounting and green eyeshades twenty years later rejoinder to critics. Critical Perspectives on Accounting, 24(6), 474–476. https://doi.org/10.1016/j.cpa.2013.05.003
Tiwari, P. C., & Joshi, B. (2014). ScienceDirect Local and regional institutions and environmental governance in Hindu Kush Himalaya. Environmental Science and Policy, 49, 66–74. https://doi.org/10.1016/j.envsci.2014.09.008
Ahmad, Z., Ibrahim, H., & Tuyon, J. (2018). Governance of behavioural biases in asset management industry: Insights from fund managers in Malaysia. Asian Academy of Management Journal of Accounting and Finance, 14(2), 65–102. https://doi.org/10.21315/aamjaf2018.14.2.4
Atmadja, A. T., & Saputra, K. A. K. (2018). Determinant Factors Influencing The Accountability Of Village Financial Management. Academy of Strategic Management Journal, 17(1), 1–9.
Atmadja, A. T., Saputra, K. A. K., Tama, G. M., & Paranoan, S. (2021). Influence of Human Resources. Journal of Asian Finance, Economics and Business, 8(2), 563–570. https://doi.org/10.13106/jafeb.2021.vol8.no2.0563
Bach, M. P., Starešinić, B., Omazić, M. A., Aleksić, A., & Seljan, S. (2020). m-Banking quality and bank reputation. Sustainability (Switzerland), 12(10), 1–18. https://doi.org/10.3390/su12104315
Bößner, S., Devisscher, T., Suljada, T., Ismail, C. J., Sari, A., & Mondamina, N. W. (2019). Barriers and opportunities to bioenergy transitions: An integrated, multi-level perspective analysis of biogas uptake in Bali. Biomass and Bioenergy, 122(January 2018), 457–465. https://doi.org/10.1016/j.biombioe.2019.01.002
Buslepp, W., Legoria, J., Rosa, R., & Shaw, D. (2019). Advances in Accounting Misclassi fi cation of audit-related fees as a measure of internal control quality. Advances in Accounting, 46, 100425. https://doi.org/10.1016/j.adiac.2019.100425
Cai, C., Zheng, Q., & Zhu, L. (2019). The effect of shared auditors in the supply chain on cost stickiness. China Journal of Accounting Research, 12(4), 337–355. https://doi.org/10.1016/j.cjar.2019.09.001
Cho, C. H., & Patten, D. M. (2013). Green accounting: Reflections from a CSR and environmental disclosure perspective. Critical Perspectives on Accounting, 24(6), 443–447. https://doi.org/10.1016/j.cpa.2013.04.003
Cruz, P. D. La, Acosta, L. E., Mendoza, D., Baltazar, E. B., Arce Ibarra, A. M., & Lugo, E. I. . E. (2020). Indicators of well-being among indigenous peoples of the Colombian Amazon: Tensions between participation in public policy making and autonomy. Environmental and Sustainability Indicators, 7(March), 100044. https://doi.org/10.1016/j.indic.2020.100044
Deegan, C. (2013). The accountant will have a central role in saving the planet . really? A reflection on “green accounting and green eyeshades twenty years later.” Critical Perspectives on Accounting, 24(6), 448–458. https://doi.org/10.1016/j.cpa.2013.04.004
Deng, X., Kang, J. koo, & Low, B. S. (2013). Corporate social responsibility and stakeholder value maximization: Evidence from mergers. Journal of Financial Economics, 110(1), 87–109. https://doi.org/10.1016/j.jfineco.2013.04.014
Dhawan, R., Bisht, B. M. S., Kumar, R., Kumari, S., & Dhawan, S. K. (2019). Recycling of plastic waste into tiles with reduced flammability and improved tensile strength. Process Safety and Environmental Protection, 124, 299–307. https://doi.org/10.1016/j.psep.2019.02.018
Di Salvo, A. L. A., Agostinho, F., Almeida, C. M. V. B., & Giannetti, B. F. (2017). Can cloud computing be labeled as “green”? Insights under an environmental accounting perspective. Renewable and Sustainable Energy Reviews, 69(November 2016), 514–526. https://doi.org/10.1016/j.rser.2016.11.153
Erhemjamts, O., & Huang, K. (2019). Institutional ownership horizon, corporate social responsibility and shareholder value. Journal of Business Research, 105(January 2018), 61–79. https://doi.org/10.1016/j.jbusres.2019.05.037
Figueroa, B., E., Orihuela, R., C., & Calfucura, T., E. (2010). Green accounting and sustainability of the Peruvian metal mining sector. Resources Policy, 35(3), 156–167. https://doi.org/10.1016/j.resourpol.2010.02.001
Iqbal, S., Nawaz, A., & Ehsan, S. (2019). Financial performance and corporate governance in microfinance: Evidence from Asia. Journal of Asian Economics, 60. https://doi.org/10.1016/j.asieco.2018.10.002
Isaac, O., Abdullah, Z., Aldholay, A. H., & Abdulbaqi Ameen, A. (2019). Antecedents and outcomes of internet usage within organisations in Yemen: An extension of the Unified Theory of Acceptance and Use of Technology (UTAUT) model. Asia Pacific Management Review, 24(4), 335–354. https://doi.org/10.1016/j.apmrv.2018.12.003
Istianingsih, Trireksani, T., & Manurung, D. T. H. (2020). The impact of corporate social responsibility disclosure on the future earnings response coefficient (Asean banking analysis). Sustainability (Switzerland), 12(22), 1–16. https://doi.org/10.3390/su12229671
Karmawan. (2017). Role and Contribution of Village Financial Management to Realize Transparency And Accountable Village Budgeting Revenue And Expenditure District of West Bangka. Advances in Economics, Business and Management Research, 46(1), 293–299.
Kim, J. T., & Todorovic, M. S. (2013). Towards sustainability index for healthy buildings - Via intrinsic thermodynamics, green accounting and harmony. Energy and Buildings, 62, 627–637. https://doi.org/10.1016/j.enbuild.2013.03.009
Law, A., De Lacy, T., Lipman, G., & Jiang, M. (2016). Transitioning to a green economy: The case of tourism in Bali, Indonesia. Journal of Cleaner Production, 111, 295–305. https://doi.org/10.1016/j.jclepro.2014.12.070
Lombardi, R., Trequattrini, R., Cuozzo, B., & Cano-rubio, M. (2019). Corporate corruption prevention , sustainable governance and legislation : First exploratory evidence from the Italian scenario. Journal of Cleaner Production, 217, 666–675. https://doi.org/10.1016/j.jclepro.2019.01.214
Mahoney, L. S., Thorne, L., Cecil, L., & LaGore, W. (2013). A research note on standalone corporate social responsibility reports: Signaling or greenwashing? Critical Perspectives on Accounting, 24(4–5), 350–359. https://doi.org/10.1016/j.cpa.2012.09.008
Maichum, K., Parichatnon, S., & Peng, K. C. (2016). Application of the extended theory of planned behavior model to investigate purchase intention of green products among Thai consumers. Sustainability (Switzerland), 8(10). https://doi.org/10.3390/su8101077
Malizia, A., & Monmany-Garzia, A. C. (2019). Terrestrial ecologists should stop ignoring plastic pollution in the Anthropocene time. Science of the Total Environment, 668, 1025–1029. https://doi.org/10.1016/j.scitotenv.2019.03.044
Matei, A., & Drumasu, C. (2015). Corporate Governance and Public Sector Entities. Procedia Economics and Finance, 26(December), 495–504. https://doi.org/10.1016/s2212-5671(15)00879-5
Mc Williams, A., & Siegel, D. (2018). Corporate social responsibility: A theory of the firm perspective. Business Ethics and Strategy, Volumes I and II, 26(1), 137–147. https://doi.org/10.4324/9781315261102-8
Mdee, A., & Thorley, L. (2016). Good governance , local government , accountability and service delivery in Tanzania. Economic and Social Research Council.
Mironiuc, M., Chersan, I.-C., & Robu, I.-B. (2013). Ethics in Providing Non-Audit Services to Ensure Transparency in Financial Reporting. Procedia - Social and Behavioral Sciences, 81, 474–478. https://doi.org/10.1016/j.sbspro.2013.06.463
Murphy, K. J. (1985). Corporate performance and managerial remuneration. An empirical analysis. Journal of Accounting and Economics, 7(1–3), 11–42. https://doi.org/10.1016/0165-4101(85)90026-6
Nagy, S. G., Kováts, G., & Németh, A. O. (2014). Governance and Funding of Higher Education – International Trends and Best Practices. Procedia - Social and Behavioral Sciences, 116, 180–184. https://doi.org/10.1016/j.sbspro.2014.01.190
Ng, A. W. (2018). From sustainability accounting to a green financing system: Institutional legitimacy and market heterogeneity in a global financial centre. Journal of Cleaner Production, 195, 585–592. https://doi.org/10.1016/j.jclepro.2018.05.250
Saputra, K. A. K., Jayawarsa, A. A. K., & Atmadja, A. T. (2019). Resurrection as a fading implication of accountability in financial management for village credit institution. International Journal of Business, Economics and Law, 19(5), 258–268.
Stanojević, M., Vranes, S., & Gökalp, I. (2010). Green accounting for greener energy. Renewable and Sustainable Energy Reviews, 14(9), 2473. https://doi.org/10.1016/j.rser.2010.06.020
Thornton, D. B. (2013). Green accounting and green eyeshades twenty years later rejoinder to critics. Critical Perspectives on Accounting, 24(6), 474–476. https://doi.org/10.1016/j.cpa.2013.05.003
Tiwari, P. C., & Joshi, B. (2014). ScienceDirect Local and regional institutions and environmental governance in Hindu Kush Himalaya. Environmental Science and Policy, 49, 66–74. https://doi.org/10.1016/j.envsci.2014.09.008