Purposes: The purpose of this study is to investigate the mutual interaction between Sustainability Reporting (SR) and Sustainability Performance (SP) in Higher Education Institutions (HEIs) in Indonesia. Using the theory of legitimacy as the theoretical foundation, this study tested the hypothesis that SR has a positive impact on SP and vice versa with two control variables, namely campus population and Top 50 Under 50. Methods: The research sample consisted of 138 universities listed in the UI Green Metric in 2023. A quantitative approach is applied through simple linear regression analysis using EViews software. Findings: The results revealed a strong positive relationship between SP and SR, suggesting that HEIs with good SP tended to be more transparent in SR. In contrast, HEIs sustainability reporting (SR) can also improve public reputation and trust in institutions, which further strengthens SP. Novelty: The contribution (novelty) of this study is to substantiate the reciprocal relationship between two variables, namely sustainability performance and sustainability reporting. This research provides insights to improve the transparency and accountability of higher education institutions in Indonesia through sustainability reporting, as well as applying legitimacy theory to explain reporting models that have not been widely researched. These findings enrich the academic literature and provide guidance for policy in higher education institutions.
Purposes: This paper asks whether environmental performance, profitability, and the proportion of independent commissioners shape the breadth of environmental information that Indonesian firms report, and whether media exposure conditions those relationships. Methods: Non-financial issuers on the Indonesia Stock Exchange between 2020 and 2023 constitute the study population. Purposive screening produced 36 firms observed across four consecutive years, giving a balanced panel of 144 firm-year observations. Hypotheses were tested through moderated regression analysis (MRA) estimated in EViews 12. Findings: Environmental performance emerges as the only variable that meaningfully explains disclosure breadth. Neither profitability nor the proportion of independent commissioners shows a significant association with environmental disclosure, and media exposure fails to condition any of the three relationships examined. Novelty: The study treats media exposure as a boundary condition rather than a direct determinant of disclosure. Its results indicate that, in the Indonesian setting, external media pressure does not amplify the disclosure incentives generated by firm-level environmental performance, financial capacity, or board independence.
Purposes: This study aims to examine the factors that influence accounting students' interest in pur- suing a career as a sustainability accountant. In addition, this study also examines the role of insti- tutional support in the relationship between independent and dependent variables. This research is motivated by the rapid dynamics of current sustainability accounting development at both the international and national levels. However, research examining students' career interests in the sus- tainability accounting profession remains limited. Methods: This study employs a quantitative approach, using primary data collected from 265 under- graduate accounting students at Universitas Pembangunan Nasional Veteran Jakarta. Hypothesis testing was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM). Findings: This study finds that self-readiness and career prospects positively influence students' ca- reer interests in sustainability accounting, whereas professional values do not. Institutional support strengthens the relationship between self-readiness and career interests but does not moderate the influence of career prospects and professional values. Novelty: This study complements research on accounting career interests by focusing on sustain- ability accounting, a field that is currently developing, especially in Indonesia.
Purposes: This research is conducted to examine as how the sustainability signal represented by En- vironmental, Social, Governance Disclosure as an internal sustainability narrative and PROPER rat- ing as an external verified sustainability signal, there is also financial pressure and growth pressure will affect the corporate tax payment whether the condition of profitability is forcing the company. Methods: This research will conduct with Moderated Regression Analysis of panel data from 135 observations basic material entities achieving PROPER on 2020-2024 by Ministry of Environment and Forestry of Indonesia Republic with the tools to examine is EViews 13. Findings: The results indicate that ESG disclosure has a significant negative effect on corporate tax payment, suggesting that internal sustainability narratives may remain symbolic without sufficient economic capacity. In contrast, PROPER ratings positively influence tax payment, reflecting the role of externally verified sustainability signals in strengthening fiscal compliance. Financial pressure increases tax payments through creditor monitoring, while growth pressure reduces tax payments as firms prioritize internal funding for expansion. Profitability acts as a forcing condition, strength- ening the ESG effect, weakening the influence of PROPER and financial pressure, and offsetting the negative impact of growth pressure on corporate tax payment. Novelty: This study reframes sustainability disclosure as a sustainability signal rather than a direct de- terminant of tax behavior and conceptualizes corporate tax payments as observable fiscal outcomes. By positioning profitability as a forcing condition, this study offers a mechanism base explanation of how sustainability and economic pressures interact in environmentally regulated industries.
Purposes: This study investigates the impact of ESG performance on firm value in the palm oil sector, with a particular focus on the moderating role of media coverage.Methods: This study employs OLS regression analysis using data from 27 palm oil companies listedon SPOTT in Indonesia, Malaysia, and Singapore over the period 2020–2023. The analysis combinesESG and media coverage data from SPOTT with financial metrics obtained from Thomson Reuters.Findings: The findings reveal a significant negative relationship between ESG performance (bothcomposite scores and individual components) and firm value, reflecting market skepticism towardsustainability investments in this resource-intensive industry. Importantly, media coverage is identified as a positive moderator that mitigates the valuation discounts associated with ESG initiatives.Novelty: This study extends prior research by applying the role of media coverage as a moderatingvariable in the ESG–firm value nexus within the palm oil industry context. The results providepractical implications for companies to enhance ESG transparency and strategically manage medianarratives to shape stakeholder perceptions, while regulators are encouraged to consider media dynamics in ESG reporting frameworks to improve market responses.
