Mimetic Isomorphism as a Reason for Preparing Sustainability Report

Rudyanto, Astrid

doi:10.21776/ub.jamal.2019.10.3.25

Cited by 10 publications

(11 citation statements)

References 67 publications

(92 reference statements)

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“…This choice ensured that the number of sustainability reports in 2014 increased dramatically. As the Indonesian Government adopted a regulation that obliges public firms and financial institutions to produce a sustainability report, starting on 1 January 2019 (Rudyanto, 2019), this paper was limited to the year 2017. Year 2018 was eliminated because firms were preparing to make mandatory sustainability reports to publish in 2019.…”

Section: Methodsmentioning

confidence: 99%

The role of sustainability reporting in shareholder perception of tax avoidance

Rudyanto

Pirzada

2020

SRJ

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Purpose The purpose of this study is to examine the moderating effect of sustainability reporting on the relationship between tax avoidance and firm value. This study also examines the moderating effect of sustainability reporting in both environmentally sensitive firms and non-environmentally sensitive firms. Design/methodology/approach This research uses moderated panel regression with 596 observations and 734 observations for cash effective tax rate (ETR) and generally accepted accounting principles effective tax rate (GAAP ETR) of firms listed on the Indonesian Stock Exchange between 2014 and 2016. Tax avoidance is measured by both cash ETR and GAAP ETR. Findings This paper shows that sustainability reporting moderates the relationship between tax avoidance (GAAP ETR) and firm value. The results show that GAAP ETR has a negative association with firm value in non-environmentally sensitive firms and a positive association with firm value in environmentally sensitive firms. Consequently, the sustainability report alters only the effect of GAAP ETR on firm value in non-environmentally sensitive firms. The results imply that, unlike environmentally sensitive firms, non-environmentally sensitive firms need sustainability reporting to reduce the reputational costs of tax avoidance. Originality/value How shareholders view tax avoidance remains unclear; research on this topic often fails to produce a uniform result. The present research fills this gap by using the existence of sustainability reporting as proof of companies’ ethical motivations to moderate the association of tax avoidance and firm value, which has not been discussed in previous research.

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Section: Methodsmentioning

confidence: 99%

The role of sustainability reporting in shareholder perception of tax avoidance

Rudyanto

Pirzada

2020

SRJ

Self Cite

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“…Business entities that are sensitive to the environment have better sustainability reporting quality than business entities that are not sensitive to the surrounding environment (Rudyanto, 2019). Furthermore, the research stated that Indonesia is a nation that has a high awareness of the situation in the surrounding environment and the associated impact on the operations of a business entity on the environment.…”

Section: Economy Aspectsmentioning

confidence: 99%

Maqashid Syari'ah in Practical Sustainability Report: A Case Study of BUMN in South Sumatra

Farhan

Kusumawardani

Bashir

et al. 2021

Sriwijaya Int. J. of Dynamic Eco. And Buss.

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The expectations of various parties regarding accounting in the future are to produce relevant, reliable and comparable information for all parties in assessing and making economic decisions that are more friendly to society and the environment. Factors that must be owned by an entity as a form of concern for the entity towards an environment are: (1). Having attention to the environment (Environmental awareness) itself, then followed by; (2). The organization's involvement in environmental issues (Environmental Involvement). The follow-up of these two factors are; (3). Environmental Reporting, lastly enhanced by; (4). Environmental Auditing which measures and evaluates organizational performance. These activities are formulated into a Suistainability Report, which is compiled in combination with the company's Annual Report or a separate report. The essence of the theory of maqashid al-syari'ah is to realize goodness as well as to avoid badness, or to benefit (mashlahat) and reject madharat. The object of this study were 2 state-owned companies operating in the South Sumatra region with 352 respondents involved. This research uses quantitative methods with primary data. The dependent variable was maqashid syariah, while the independent variable was economic categories, environment categories, and social categories with indicators adopted from Global Reporting Innitiative (GRI). The results of this study indicate that the economic categories, environment categories, and social categories have a positive influence on maqashid syariah.

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“…Penelitian ini juga menggunakan perusahaan non keuangan untuk menambah generalisasi penelitian sebelumnya. Perusahaan keuangan tidak dijadikan sampel karena perusahaan keuangan diawasi oleh Otoritas Jasa Keuangan sehingga ada kemungkinan luasnya pengungkapan tanggung jawab sosial perusahaan pada perusahaan tersebut bukan karena tata kelola perusahaan dan karakteristik perusahaan, tapi karena pengawasan Otoritas Jasa Keuangan (Rudyanto 2019).…”

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Tata Kelola Dan Faktor Lain Yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Perusahaan Manufaktur

Natashya

Rudyanto

2021

Media Bisnis

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This study aims to examine the effect of corporate governance (board size, board independence, women on board, internationalization) and other firm characteristics (firm size, profitability, financial leverage, and listing age) on corporate social responsibility disclosure. This research used 132 manufacturing companies listed in Indonesia Stock Exchange during years 2015-2018. Samples were selected by purposive sampling method. Data analysis was performed with SPSS 19th Version Program. Multiple regression was used to analyze data. The result shows that board size, firm size, profitability, and listing age have influence on corporate social responsibility disclosure. While board independence, women on board, financial leverage, and internationalization have no effect on corporate social responsibility disclosure.

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Mimetic Isomorphism as a Reason for Preparing Sustainability Report

Cited by 10 publications

References 67 publications

The role of sustainability reporting in shareholder perception of tax avoidance

The role of sustainability reporting in shareholder perception of tax avoidance

Maqashid Syari'ah in Practical Sustainability Report: A Case Study of BUMN in South Sumatra

Tata Kelola Dan Faktor Lain Yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Perusahaan Manufaktur

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