{"id":"https://openalex.org/W3206370263","doi":"https://doi.org/10.24815/jdab.v8i2.21630","title":"Market Response to Companies Sustainability Disclosure and Environmental Performance in Indonesia","display_name":"Market Response to Companies Sustainability Disclosure and Environmental Performance in Indonesia","publication_year":2021,"publication_date":"2021-10-12","ids":{"openalex":"https://openalex.org/W3206370263","doi":"https://doi.org/10.24815/jdab.v8i2.21630","mag":"3206370263"},"language":"en","primary_location":{"id":"doi:10.24815/jdab.v8i2.21630","doi":"https://doi.org/10.24815/jdab.v8i2.21630","is_oa":true,"landing_page_url":"https://doi.org/10.24815/jdab.v8i2.21630","pdf_url":null,"source":{"id":"https://openalex.org/S4210231058","display_name":"Jurnal Dinamika Akuntansi dan Bisnis","issn_l":"2355-9462","issn":["2355-9462","2528-1143"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315024","host_organization_name":"Syiah Kuala University","host_organization_lineage":["https://openalex.org/P4310315024"],"host_organization_lineage_names":["Syiah Kuala University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Dinamika Akuntansi dan Bisnis","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.24815/jdab.v8i2.21630","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5033886050","display_name":"Masayu Annisa Ihsani","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Masayu Annisa Ihsani","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5033922991","display_name":"Amrie Firmansyah","orcid":"https://orcid.org/0000-0002-2317-6899","observed_orcids":["https://orcid.org/0000-0002-2317-6899"]},"institutions":[{"id":"https://openalex.org/I2802898391","display_name":"Politeknik Keuangan Negara STAN","ror":"https://ror.org/03qs9h678","country_code":"ID","type":"education","lineage":["https://openalex.org/I2802898391"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Amrie Firmansyah","raw_affiliation_strings":["Polytechnic of State Finance STAN"],"raw_orcid":"https://orcid.org/0000-0002-2317-6899","affiliations":[{"raw_affiliation_string":"Polytechnic of State Finance STAN","institution_ids":["https://openalex.org/I2802898391"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5054467004","display_name":"Riska Septiana Estutik","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Riska Septiana Estutik","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":1500000,"currency":"IDR","value_usd":98},"apc_paid":{"value":1500000,"currency":"IDR","value_usd":98},"fwci":4.8407,"has_fulltext":false,"cited_by_count":29,"citation_normalized_percentile":{"value":0.94906278,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"8","issue":"2","first_page":"197","last_page":"214"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9961000084877014,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.9959999918937683},{"id":"https://openalex.org/keywords/environmental-performance","display_name":"environmental performance","score":0.9900000095367432},{"id":"https://openalex.org/keywords/market-performance","display_name":"market performance","score":0.8510000109672546},{"id":"https://openalex.org/keywords/non-financial-firms","display_name":"non-financial firms","score":0.9359999895095825},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.6299999952316284},{"id":"https://openalex.org/keywords/corporate-sustainability-policy","display_name":"corporate sustainability policy","score":0.5329999923706055},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.6759999990463257}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7607787847518921},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.759698212146759},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6866466999053955},{"id":"https://openalex.org/C2779207338","wikidata":"https://www.wikidata.org/wiki/Q9240","display_name":"Indonesian","level":2,"score":0.6690975427627563},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5963022708892822},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.5419360995292664},{"id":"https://openalex.org/C143910263","wikidata":"https://www.wikidata.org/wiki/Q750458","display_name":"Capital market","level":2,"score":0.5208593010902405},{"id":"https://openalex.org/C521751864","wikidata":"https://www.wikidata.org/wiki/Q1729207","display_name":"Christian ministry","level":2,"score":0.49456021189689636},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.46764373779296875},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.45326918363571167},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.27763670682907104},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.17672055959701538},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.24815/jdab.v8i2.21630","doi":"https://doi.org/10.24815/jdab.v8i2.21630","is_oa":true,"landing_page_url":"https://doi.org/10.24815/jdab.v8i2.21630","pdf_url":null,"source":{"id":"https://openalex.org/S4210231058","display_name":"Jurnal Dinamika Akuntansi dan Bisnis","issn_l":"2355-9462","issn":["2355-9462","2528-1143"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315024","host_organization_name":"Syiah Kuala University","host_organization_lineage":["https://openalex.org/P4310315024"],"host_organization_lineage_names":["Syiah Kuala University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Dinamika Akuntansi dan Bisnis","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:57be66ba94a34e5a81d277857c030758","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/57be66ba94a34e5a81d277857c030758","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Dinamika Akuntansi dan Bisnis, Vol 8, Iss 2, Pp 197-214 (2021)","raw_type":"article"},{"id":"pmh:oai:jurnal.unsyiah.ac.id:article/21630","doi":null,"is_oa":true,"landing_page_url":"http://jurnal.unsyiah.ac.id/JDAB/article/view/21630","pdf_url":null,"source":{"id":"https://openalex.org/S4306401199","display_name":"Jurnal Natural (Faculty of Mathematics and Natural Science, Syiah Kuala University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I187494767","host_organization_name":"Universitas Syiah Kuala","host_organization_lineage":["https://openalex.org/I187494767"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Dinamika Akuntansi dan Bisnis; Vol 8, No 2 (2021): In Press; 197-214","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.24815/jdab.v8i2.21630","doi":"https://doi.org/10.24815/jdab.v8i2.21630","is_oa":true,"landing_page_url":"https://doi.org/10.24815/jdab.v8i2.21630","pdf_url":null,"source":{"id":"https://openalex.org/S4210231058","display_name":"Jurnal Dinamika Akuntansi dan Bisnis","issn_l":"2355-9462","issn":["2355-9462","2528-1143"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315024","host_organization_name":"Syiah Kuala University","host_organization_lineage":["https://openalex.org/P4310315024"],"host_organization_lineage_names":["Syiah Kuala University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Dinamika Akuntansi dan Bisnis","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":24,"referenced_works":["https://openalex.org/W1502409892","https://openalex.org/W1889275690","https://openalex.org/W1972924994","https://openalex.org/W2031035880","https://openalex.org/W2284945659","https://openalex.org/W2594119549","https://openalex.org/W2735291046","https://openalex.org/W2736273801","https://openalex.org/W2762053199","https://openalex.org/W2885419510","https://openalex.org/W2920853558","https://openalex.org/W2971552539","https://openalex.org/W2975983862","https://openalex.org/W2995518091","https://openalex.org/W3006422163","https://openalex.org/W3006514032","https://openalex.org/W3029565157","https://openalex.org/W3045369274","https://openalex.org/W3084230918","https://openalex.org/W3090890486","https://openalex.org/W3091991256","https://openalex.org/W3093666440","https://openalex.org/W3093899460","https://openalex.org/W3131607736"],"related_works":["https://openalex.org/W7093951906","https://openalex.org/W3047135681","https://openalex.org/W3197090058","https://openalex.org/W7160373951","https://openalex.org/W3001038054","https://openalex.org/W3028152651","https://openalex.org/W4410891675","https://openalex.org/W3107274873","https://openalex.org/W7105799002","https://openalex.org/W3000180574"],"abstract_inverted_index":{"This":[0,74],"study":[1,19,54,75],"aims":[2],"to":[3,31,91,98],"examine":[4],"the":[5,78,84,93,104],"impact":[6],"of":[7,17,86,95],"sustainability":[8,57,99],"disclosure":[9,58],"and":[10,83,88],"environmental":[11,66],"performance":[12,67],"on":[13],"market":[14,63,72],"performance.":[15,73],"Population":[16],"this":[18,53],"is":[20,59,68],"non-financial":[21],"companies":[22,36,102],"listed":[23],"in":[24,39,103],"Indonesian":[25,105],"Stock":[26],"Exchange":[27],"(IDX)":[28],"from":[29],"2015":[30],"2019.":[32],"Samples":[33],"are":[34],"32":[35],"that":[37,56,77],"participated":[38],"KLHK":[40],"PROPER":[41],"award":[42],"(or":[43],"160":[44],"observations).":[45],"Using":[46],"multiple":[47],"linear":[48],"regression":[49],"for":[50],"panel":[51],"data,":[52],"found":[55],"not":[60],"associated":[61,70],"with":[62,71],"performance,":[64],"while":[65],"positively":[69],"indicates":[76],"Indonesia":[79],"Financial":[80],"Services":[81],"Authority":[82],"Ministry":[85],"Environment":[87],"Forestry":[89],"need":[90],"improve":[92],"quality":[94],"policies":[96],"related":[97],"used":[100],"by":[101],"Capital":[106],"Market.":[107]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":12},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2021-10-25T00:00:00"}