Indonesia Conference Directory

Corresponding Author
Dian Filianti

Institutions
Fakultas Ekonomi dan Bisnis Universitas Airlangga

Abstract
This research aims to determine the compatibility of disclosure in social responsibility by adopting Islamic Social Reporting (ISR) for the Islamic banks in Indonesia. This research adopted the descriptive analysis in the qualitative approach and used content analysis technique. There are 13 Islamic banks in Indonesia that are the object of research. Data used is secondary data of the annual reports of total 13 Islamic were downloaded from the banks official website. The findings of this research indicated that Islamic banks in Indonesia enable to disclose the compatibility of social disclosure but not full disclosure yet. Furthermore, the results revealed that 2 out of 13 Islamic banks are not compatible with disclosure in social responsibility and 2 out of 6 categories are not compatible with Islamic Social Reporting (ISR), which are labor and environment section.

Keywords
Corporate Social Responsibility, Islamic Social Reporting Index, Islamic Banking

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/BYwXtHVe2LDJ

Corresponding Author
sandra sukma embuningtiyas

Institutions
Airlangga University

Abstract
Abstract. Sustainability reporting is a model of reporting company”s informations to stakeholders that integrates several reports, namely financial, social, and environment which are integrated in one reporting package. The purpose of sustainability reports is to provide information to stakeholders that the company does not merely prioritize aspects of profit, but also pay attention to social factors and environmental sustainability. This study aims to investigate whether disclosure of sustainability reporting on banking companies that are measured using content analysis is influenced by bank soundness, which include risk profile non performing loans (NPL) and loan to deposit ratios (LDR), good corporate governance (GCG), earnings that use ROA as indicators, and capital that is measured by CAR ratio. The sample used are 7 conventional banks in Indonesia that determined using purposive sampling method, while the periode start from 2014-2018. Multiple regression analysis was used to analyze the data. The results show that NPL, LDR and CAR don”t affect the disclosure of sustainability reporting. While the GCG and earning (ROA) influence the disclosure of sustainability reports in conventional banking companies in Indonesia.

Keywords
Sustainability Reporting, Non Performing Loan, Loan to Deposit Ratio, Good Corporate Governance, Return On Assets and Capital Adequacy Ratio

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/HGZpKYRgjrfd

Corresponding Author
JOKO SUYONO

Institutions
1) Doctoral Candidate in Management Science, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia.
2) Lecturer Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia.
3) Bachelor Alumni in Management, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia

Abstract
This study took the object of Zainuddin elementary school in the Sidoarjo Regency, Indonesia by raising the issue of affective commitment influenced by transformational leadership and mediated by inclusive organizational culture. The analytical method used in this study is SEM-PLS where the main function is to examine the influence of independent variables on the dependent variable and intervening variables on the dependent variable, namely the effect of transformational leadership on affective commitment mediated by inclusive organizational culture. Population and sample taken as many as 45 teachers, total teachers of the organization. The technique used is census, which is used to determine the number of respondents. The results of this study indicate that there is a direct influence of transformational leadership on affective commitment. The test results also showed the significance of inclusive organizational culture as a mediation between the effect of transformational leadership on affective commitment.

Keywords
transformational leadership; affective commitment; inclusive organizational culture

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/P68DHC3mvUyu

Corresponding Author
Ratih Indriyani

Institutions
Airlangga University Indonesia
Airlangga University Indonesia
Universitas Islam Indonesia
Petra Christian University Indonesia

Abstract
Knowledge sharing is an important activity for organization to maintain their sustainability regarding with maintaining their consumers. On the other hand, organizational culture can encourage knowledge sharing among employee and increase their working engagement. This research aims to examine the effect of organizational culture on employee engagement through knowledge sharing as an intervening variable. This research was conducted through survey at banking frontliner employees in Surabaya. The sample used was 100 employees using purposive sampling technique. Data analysis is conducted using Partial Least Square. The result of the study shows that organizational culture influences knowledge sharing. Knowledge sharing has a significant and positive influence toward employee engagement. The results also show that knowledge sharing has a significant and positive impact on employee involvement in work.

Keywords
Organizational Culture, Knowledge Sharing, Employee Engagement

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/vMYXEcdRNk3b

Corresponding Author
Hamidah -

Institutions
Airlangga University

Abstract
Sustainability report is increasingly discussed in todays business world. The purpose of this paper is to obtain empirical evidence of (1) board size effect on firm value, (2) sustainability report effect on firm value, (3) board size effect on sustainability report, and (4) role of the sustainability report in mediating the effect of board size on firm value. This research uses quantitative methods, which take a sample of 103 companies that publish sustainability reports. The subjects in this study were all companies listed on the Indonesia Stock Exchange in the period 2013 to 2017. Based on the results of hypothesis testing obtained, board size and sustainability report are positively affected firms value, the effect of board size on sustainability report is not significant, and the sustainability report cannot mediate the board size relationship with firm value.

Keywords
Sustainability Report, Firm Value, GCG

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/3GjAMDRCrgVZ

Corresponding Author
Iman Harymawan

Institutions
Universitas Airlangga

Abstract
This study examines the tone of language in sustainability report, focusing on the construction industrial sector of companies listed in Indonesian Stock Exchange year 2010 until 2018. This study analyzed 152 sustainability report using sentiment analysis method wrote in python code. This study shows that around 68%-79% of disclosures in sustainability reports show positive sentiment. These results indicate a high level of corporate accountability in the construction industry related to sustainability. This research contributes to stakeholders in making comprehensive decision related to companys accountability.

Keywords
sustainability report, sentiment analysis, construction sector

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/X2fdrHYvqEPF

Corresponding Author
Erwin Saraswati

Institutions
Universitas Brawijaya

Abstract
Purpose – Research aims to provide the concept of sustainability disclosure in annual report by local government in Indonesia since less research has been done to discuss about that topic. Based on government-s commitment to implement SDG-s in any sector, therefore, sustainability disclosure is parallel with one of SDG-s goal related to the environment. Design/methodology/approach – Systematic literature review is used as research method based on research articles which contain sustainability disclosure, local government, and public sector as the keywords. Systematic literature review objectives are doing synthesize research and receiving certain questions comprehensively by organizing replicative articles (Little, 2008). Findings – Conceptual framework to applied sustainability disclosure in the annual report by local government. Sustainability is important to be reported in Indonesia regarding severe environmental damage and the importance of legitimacy from society making. The proposed framework is in line with triple bottom line concept which consist of general, economic, social and environmental information disclosure. Originality/value – Indonesia needs sustainability disclosure for the unique character and geographic.

Keywords
sustainability disclosure, local government, and public sector

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/JKytGjfWHMTr

Corresponding Author
Iman Harymawan

Institutions
Universitas Airlangga

Abstract
Considering sustainability disclosure become one important issue, while still there no universal agreement for the guidance, this study aims to examine Indonesia-s Sustainability Disclosure trend using GRI as quantity dimension, KLD for the quality, and readability and PROPER to measure how well they communicate. This study uses a sample of 224 firm-year observation from 2013-2017 based on GRI database. Descriptive analytic employed to figure disclosure trend in general, year to year, and industry base, and Pearson to explain correlation between measurements. There are three important issue discovered in this research. First, Indonesia-s sustainability disclosure is generally low but mixed among different proxies by the year, and SIC 2 as the best quantity disclosure and SIC 5 provides readable report. Second, we found a significant positive correlation between quantity and quality sustainability disclosure. Third, the result reveals an indication that PROPER award rely on corporate-s environmental risk disclosure. This study limited to public company that issue Sustainability Disclosure hence sample relatively small. This research provides insight for firms to improve quantity and quality of firm-s Sustainability Disclosure as development of trends is not optimized.

Keywords
sustainability reporting; corporate social responsibility; Indonesia

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/UDu7xmq8wNH9

Corresponding Author
Iman Harymawan

Institutions
Universitas Airlangga

Abstract
This study describes the trend and pattern of companys sustainability report in construction industry listed in Indonesian Stock Exchange year 2010 until 2018. Using text mining analysis, 152 companies sustainability report are analyzed using a software named "Phyton". This study found that the concern for sustainability issues is represented by the selection of problem disclosures through negative words, and the companys attention and efforts are represented by positive words. This study contributes help to the users of sustainability report (investors, governments, and communities) to understand companiess strategies and concerns related to economic, social and environmental issues.

Keywords
sustainability report, text mining, construction industry.

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/tbJZahg89vEu

Corresponding Author
Disya Berliani Salsabila

Institutions
Faculty of Science and Technology, Airlangga University, Jalan Mulyorejo,Surabaya 60115, Indonesia * fsaintek[at]unair.ac.id

Abstract
Abstract. The environment is one aspect of life that must be preserved. Environmental management in this era tends to be oriented to the economy, humans often carry out exploratory actions to fulfill their interests. Improper management of the environment can cause long-term damage that can harm humans in all aspects of life. Humans are the main element of the environment, which can greatly influence the continuity of environmental quality. The young generation, especially students, plays an important role in environmental sustainability. Students in the process of studying at the university bear great responsibility as a successor to later civilization. Students should be aware of their obligations, rights, and authority over the environment in order to be able to exploit the potential of the environment without destroying it, for the sake of the survival of humanity.

Keywords
Environmental,Environmentalscience, Sustainability

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/8yBUD2VPYztJ

Corresponding Author
Hindah Mustika

Institutions
Universitas Airlangga, Jalan Airlangga No. 4 - 6, Airlangga, Surabaya, East Java, Indonesia

Abstract
A leader is a person whose job is to lead, while leadership is a talent and / or trait that must be possessed by a leader. In the definition above it can be said that the leader has staff or members led. The purpose of this study is to test and analyze the influence of transformational leadership and transactional on knowledge management with organizational culture as a modetator variable. By using SPPS software and using Multiple Regression Analysis (MRA) statistical analysis techniques to test 90 respondents. Of the 180 respondents there were 90 respondents who perfectly met the criteria, 30 answers were disabled respondents, and 60 were late returning. Leadership behavior that is suitable for employees at PT. The East Java Power Plant has the character of training, educating, improving, influencing, directing, motivating employees to do the best for their customers, listening to subordinates, and emphasizing personal communication that is two-way. The advantage found in the organization and not yet utilized is the knowledge management inherent in the organization and every member of the organization. Organizations need to see knowledge as a valuable and strategic source for staying competitive, organizations need to explicitly manage their resources and intellectual abilities.. Keywords:Knowledge management, leadership and organizational culture

Keywords
Knowledge management, leadership and organizational culture

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/gXKhYdDum3Ca

Corresponding Author
Hamidah -

Institutions
Airlangga University

Abstract
This study aims to examine the relationship of the three characteristics of the board of directors (board size, board independence, and CEO duality) as part of good corporate governance and its effects on the level of sustainability report disclosure with moderating effect of audit committee. This study underpins Signalling Theory to analyze and explain the role of corporate governance and their association with the level of sustainability report disclosure. In this study, 106 samples were taken from 35 companies listed at Bursa Efek Indonesia which disclose sustainability report using GRI G4 during 2013-2017 periods. Board size and board independence was found to have significant negative relationship with the level of sustainability report disclosure, but CEO duality. Furthermore, the findings show that the audit committee strengthen the moderating effect of the relationship between board size, CEO duality, and the level of sustainability report disclosure, but weaken the moderating effect of the relationship between board independence and the level of sustainability report disclosure.

Keywords
Sustainability Report, GCG, GRI G4, Signalling Theory

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/L9XtAfqFWEDz

Corresponding Author
JOKO SUYONO

Institutions
1) Doctoral Candidate in Management Science, Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia.
2) Lecturer Faculty of Economics and Business, Universitas Airlangga, Surabaya, Indonesia.

(jk_suyono[at]yahoo.com, anis.eliyana[at]feb.unair.ac.id)

Abstract
This study aims to determine the effect of job rotation on talent development, the effect of job assignment on talent development, the effect of mentoring on talent development in the Regional Water Supply Company (PDAM) Sidoarjo, Indonesia. And to find out the simultaneous influence between job rotation, job assignment and mentoring on talent development for PDAM Sidoarjo employees. The population in this study was 580 employees of PDAM Sidoarjo. While the sample of this study is 85 employees of PDAM Sidoarjo which is calculated by Slovin formula. Data analysis was performed by multiple linear regression analysis. The results of the study show that job rotation influences talent development, job assignments affect talent development, mentoring influences the talent development of PDAM Sidoarjo, Indonesia. The results of the study also show that job rotation, job assignments, mentoring simultaneously influence the talent development of PDAM Sidoarjo, Indonesia.

Keywords
job rotation; job assignment; mentoring; talent development program

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/guQLA4TWjrvd

Corresponding Author
Sri Iswati

Institutions
Universitas Airlangga

Abstract
This study aims to reveal the role of Financial Performance in the relationship between Sustainability Report and Value Company in Indonesia. The research population is a company going public on the Indonesia Stock Exchange that publishes a sustainability report. This study uses a quantitative approach. The sampling technique is purposive. The proxy value of the company is Q-Tobin. Proxy of Financial Performance is DER & ROE. Data processing uses Multiple Regression Analysis (MRA). The results showed that the relationship between Sustainability Report and Company Value was not significant without the role of DER and ROE. This means, significantly DER and ROE are true moderator variables. Although both variables are significant, the role of ROE is higher than that of DER. ROE is able to strengthen the relationship between Sustainability Report and Corporate Value of 82.70%, while DER strengthens the Sustainability Report relationship with the company value of 59.30%.

Keywords
Sustainability Report, Company Value, SRDI (Sustainability Reporting Disclosure Index, ROE (Return On Equity), DER (Debt to Equity Ratio)

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/EjkahxARbZuc

Corresponding Author
Hamidah -

Institutions
Airlangga University

Abstract
Sustainability Reporting Award program is an annual event to appreciate the achievement of a company in carrying out environmental and social activities and preparing the sustainability report in accordance with agreed standards which are GRI-s Sustainability Reporting Standards or G4. The objectives of conducting Sustainability Reporting Award program are to enhance corporate responsibility towards social and environmental aspects that may be impacted by the operational business, foster public trust especially from the key stakeholders, and bring awareness for a company to be accountable and transparent. This research aims to test whether Sustainability Reporting Award has an effect on company-s financial performance and firm value of nonfinancial public companies listed in Indonesia Stock Exchange. This study uses panel data of 2985 observations for the 8-year time period during 2010-2017. This research was conducted quantitatively with Ordinary Least Square (OLS) Regression using robust standard errors to test the hypothesis. The statistical result of the test shows that Sustainability Reporting Award has a positive and significant impact on both financial performance represented by ROA and firm value represented by Tobin-s Q.

Keywords
Sustainability Reporting Award, financial performance, firm value

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/TXGYQVhZ3Cqd

Corresponding Author
Adrie Putra

Institutions
a) Faculty of Economics and Bussiness, Esa Unggul University
*adrie.putra[at]esaunggul.ac.id
b) Faculty of Economics and Bussiness, Esa Unggul University
c) Faculty of Economics and Bussiness, Esa Unggul University

Abstract
Abstract This study aims to empirically examine the effect of the application of the Elkington triple bottom line concept on the sustainability report. The analysis in this study uses the independent variable Profit with a Return on Asset (ROA) proxy, People with an Intellectual Capital (IC) proxy, and Planet with a Corporate Social Responsibility (CSRi) proxy index. The sample used in this study is publicly traded companies incorporated in the mining industry. This study uses sampling with a purposive sampling method. Collecting data with a literature study, where 145 samples were collected by companies. Data analysis method used in this study uses multiple regression analysis, by testing the hypothesis F test and t test. The results in this study indicate that the concept of a triple bottom line has not fully influenced the sustainability report in accordance with the concept put forward by Elkington, the results of the research are acceptable research models, while the partial profit and people test shows a significant influence on sustainability report reporting, while the planet does not significantly influence the sustainability report.

Keywords
People, Planet, Profit, Sustainability Report

Topic
Sustainability Reporting

Link: https://ifory.id/abstract/xkK9d28uPDcj