Determinants of sustainable development: The role of CSR disclosure
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Author(s)Meilda WigunaLink to ORCID Index: https://orcid.org/0000-0001-8313-7501
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Sri Indarti
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Thamrin
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AndreasLink to ORCID Index: https://orcid.org/0000-0002-6196-2663
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DOIhttp://dx.doi.org/10.21511/ppm.21(2).2023.23
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Article InfoVolume 21 2023, Issue #2, pp. 210-220
- Cited by
- 500 Views
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215 Downloads
This work is licensed under a
Creative Commons Attribution 4.0 International License
This study intends to assess the impact of adopting green accounting and environmental performance on sustainable development, with CSR disclosure acting as a moderator. The population of the study consists of the palm oil companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange for the 2019–2021 period. Purposive sampling was utilized as a sampling method to select 45 businesses. Partial least squares analysis was performed to examine the data. The results showed that the implementation of green accounting (β = 0.231; p < 0.05) and environmental performance (β = 0.285; p < 0.05) affect the sustainable development of palm oil companies. Then, CSR disclosure strengthens the effect between the implementation of green accounting (β = 0.293; p < 0.05) and environmental performance (β = 0.150; p < 0.05) on the sustainable development of palm oil companies. This study helps companies that properly implement corporate social responsibility or care about environmental safety become the best investment opportunities. It also serves as the material for investors and potential investors to help them make the best decisions about companies that employ green accounting in corporate reporting.
- Keywords
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JEL Classification (Paper profile tab)M14, M48, Q01, Q56
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References54
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Tables3
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Figures0
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- Table 1. Descriptive statistics
- Table 2. Convergent validity and reliability
- Table 3. PLS path analysis coefficient results
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Perceived health risk, online retail ethics, and consumer behavior within online shopping during the COVID-19 pandemic
Yuniarti Fihartini ,
Arief Helmi ,
Meydia Hassan ,
Yevis Marty Oesman
doi: http://dx.doi.org/10.21511/im.17(3).2021.02
Innovative Marketing Volume 17, 2021 Issue #3 pp. 17-29 Views: 3942 Downloads: 1525 TO CITE АНОТАЦІЯThe risk of virus contracting during the COVID-19 pandemic has changed consumer preference for online shopping to meet their daily needs than shopping in brick-and-mortar stores. Online shopping presents a different environment, atmosphere, and experience. The possibility of ethical violations is higher during online than face-to-face transactions. Therefore, this study was conducted to investigate the influence of perceived health risk and customer perception of online retail ethics on consumer online shopping behavior during the COVID-19 pandemic, involving seven variables, namely perceived health risk, security, privacy, non-deception, reliability fulfillment, service recovery, and online shopping behavior. The data were collected through an online survey by employing the purposive sampling technique to a consumer who has shopped online during the COVID-19 pandemic in Indonesia. 315 valid responses were obtained and analyzed through quantitative method using SEM-Amos. The results showed that perceived health risk and four variables of online retail ethics including security, privacy, reliability fulfillment, and service recovery affected online shopping behavior. Meanwhile, non-deception was found to have an insignificant effect. The coefficient value proved perceived health risk to be more dominant in influencing online shopping behavior than the variables of online retail ethics. Thus, consumers pay more concern for their health during online shopping. However, positive consumer perceptions of the behavior of online retail websites in providing services also can encourage consumers to shop online during this pandemic.
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Positive contribution of the good corporate governance rating to stability and performance: evidence from Indonesia
RR. Iramani , Muazaroh Muazaroh , Abdul Mongid
doi: http://dx.doi.org/10.21511/ppm.16(2).2018.01
Problems and Perspectives in Management Volume 16, 2018 Issue #2 pp. 1-11 Views: 2982 Downloads: 251 TO CITE АНОТАЦІЯThis paper aims to examine the impact of Good Corporate Governance (GCG) practice on bank stability and performance. Governance is measured using the GCG rating that covers eleven aspects. The authors apply instrumental regression to link governance to performance and stability. The study covers a sample of 150 banks. The result shows that bank stability can mediate bank governance and bank performance. On the determinant of bank performance, it can be concluded that the GCG rating is positive and directly influences bank performance. Bank stability is also positive for bank performance indicating the indirect contribution of the GCG rating to bank performance. NPL, LDR, CAR and bank’s size (LASSET) are all negative and significant. The aim of this paper is to provide strong empirical evidence on the importance of governance and stability for performance. The limitations of this paper are the size of the sample and that it only covers public banks which are theoretically required to apply better governance in all aspects of their business by the Capital Market Authority.
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Human resource management in promoting innovation and organizational performance
I Gede Riana ,
Gede Suparna ,
I Gusti Made Suwandana ,
Sebastian Kot 
,
Ismi Rajiani
doi: http://dx.doi.org/10.21511/ppm.18(1).2020.10
Problems and Perspectives in Management Volume 18, 2020 Issue #1 pp. 107-118 Views: 2961 Downloads: 667 TO CITE АНОТАЦІЯHuman resource management (HRM) is one of the elements enabling an organization to remain competitive in turbulence conditions. The effective practice of HRM makes competent and innovative employees contributing to the achievement of organizational objectives. This study aims to analyze HRM practices in creating innovation and organizational performance. The questionnaire was used to measure the respondents’ perceptions of variables used by a Likert scale. A survey of 126 manager samples and middle managers at export-oriented short and medium enterprises (SMEs) in Bali, Indonesia, was conducted to test the model. The analysis has shown that the proposed model was proven to be compliant with the research hypotheses. HRM significantly affects organizational performance and innovation, and it was found out that innovation can improve organizational performance. However, in the process of simultaneous testing, it was found out that innovation cannot improve organizational performance. The lack of attention to investments in human resources became one of the barriers to SMEs in creating innovation.
