... understanding of the real-life experiences of top executives, middle managers and lower-level employees in private companies in a broad range of medium-to-large enterprises in Indonesia. Findings The analysis resulted in three themes regarding corporate bribery: reasons, rationalization and effects...

.... Design/methodology/approach This paper uses purposive sampling to obtain 279 observations from 43 listed banks in Indonesia Stock Exchange during 2012–2018. This study uses structure equation modelling analysis in the AMOS software and intervening test from the Sobel test to investigate the direct...

...Syarifuddin Syarifuddin; Ratna Ayu Damayanti Purpose This study aims to reveal the impression which is delivered in the biodiversity report of local governments in South Sulawesi Province, Indonesia. It is crucial since the region has biodiversity that seems to get no specific attention...

...Febi Trihermanto; Yunieta Anny Nainggolan Purpose This paper aims to examine the association between corporate social responsibility (CSR) and corporate life cycle as well as dividend policy in Indonesia. Design/methodology/approach The paper develops two hypotheses that are tested empirically...

... rights issues in Indonesia. The paper also investigates the key determinants of human rights disclosures, an empirical test which is largely ignored in previous human rights reporting studies. This paper highlights the potency of commissioners in campaigning and promoting the importance of social...

...Juniati Gunawan; SeTin Purpose The purpose of this paper is to analyze accounting research developments in the area of corporate social responsibility (CSR) in Indonesia for the period 2012-2016. The focus of CSR literature review is on disclosures and not to examine CSR activities or programs...

... of multicollinearity. Hasan Fauzi can be contacted at: hfauzi@icseard.uns.ac.id 20 08 2017 16 01 2018 23 01 2018 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Indonesia Market performance Family ownership Institutional ownership...

... interactions between the two countries. Design/methodology/approach This paper provides a descriptive literature review on laws and regulations related to sustainability reporting in Japan and Indonesia followed by an interpretive approach in the analysis. Findings Laws and regulations in Japan can...

... and ethical beliefs on CnSR. Design/methodology/approach Data were derived from a sample of undergraduate and postgraduate students at three large universities (i.e. one public and two private universities) in Yogyakarta, Indonesia (N = 416). Indonesia is the largest Muslim population...

... performance ratings. Design/methodology/approach The sample consists of 60 listed firms which are rated by the Indonesia Ministry of Environment between 2002 and 2012, resulting in a sample of 246 observations. The Ohlson (1995) model was utilized and modified by including environmental ratings...

... in the food industries in Indonesia. Design/methodology/approach – This study uses qualitative approach, and the data were collected by interviewing CSR managers and investigating the CSR practices and the annual reports of six subsidiaries of food-manufacturing MNCs in Indonesia. Findings...

... question: “Which stakeholder group has influence on and what is the major motivation for Corporate Social Disclosure (CSD) practices in Indonesia”. Whilst many studies provide evident from developed countries, few are from developing countries. Further, this study cannot find any convincing findings...

...Denni Arli; Fandy Tjiptono; Warat Winit Purpose – The present study aims to examine the similarities and differences between young consumers in Indonesia and Thailand based on actionable and strategy-yielding marketing variables (e.g. Machiavellianism, ethical orientations, trust, opportunism...

...Denni Arli; Fandy Tjiptono Purpose – The purpose of this research is to examine consumers’ perceptions of corporate social responsibility (CSR) and to explore the impact of CSR on consumers’ support in Indonesia. Design/methodology/approach – A convenience sample of respondents...

...Agung Nur Probohudono; Greg Tower; Rusmin Rusmin Purpose The purpose of this paper is to examine voluntary risk disclosures within annual reports in four key South‐East Asian countries' (Indonesia, Malaysia, Singapore, and Australia) manufacturing listed companies over the Global Financial Crisis...

...Fitra Roman Cahaya; Stacey A. Porter; Greg Tower; Alistair Brown Purpose This study aims to advance explanations of the communication level of labor disclosures of Indonesian listed companies. Design/methodology/approach Year‐ending 2007 Annual report disclosures of 223 Indonesia Stock...

...Nur Diana Hidayati Purpose This paper aims to identify the pattern of CSR programs run by PT Unilever Indonesia Tbk, PT Sari Husada PT, Astra International Tbk, and PT Aneka Tambang Tbk. Design/methodology/approach The research was focused on three main areas, namely: relation of CSR programs...

... is particularly valuable for both stakeholders and companies. Indonesia Disclosure Corporate image Social responsibility Stakeholders There is a main issue about stakeholders regarding their rights: an ethical (moral) or normative and a positive (managerial) approaches. The normative (ethical...

.... Griffin in Essential Business mentions a company's social responsibility where the term Social Responsibility is defined as: The writer attempted to map social disclosure practice by companies in Indonesia and analyze social disclosure differences between two groups of industries...

...Juniati Gunawan Purpose As one of the world's leading producers of energy resources, offering a large domestic market and workforce, Indonesia is susceptible to the issue of corporate social responsibility. As this research area is considered relatively new in the Indonesian context, the purpose...