{"id":"https://openalex.org/W4313638014","doi":"https://doi.org/10.30656/jak.v10i1.5439","title":"Trend Analysis Of ESG Disclosure On Green Finance Performance In Indonesia, Malaysia & Singapore Exchanges","display_name":"Trend Analysis Of ESG Disclosure On Green Finance Performance In Indonesia, Malaysia & Singapore Exchanges","publication_year":2023,"publication_date":"2023-01-03","ids":{"openalex":"https://openalex.org/W4313638014","doi":"https://doi.org/10.30656/jak.v10i1.5439"},"language":"en","primary_location":{"id":"doi:10.30656/jak.v10i1.5439","doi":"https://doi.org/10.30656/jak.v10i1.5439","is_oa":true,"landing_page_url":"http://dx.doi.org/10.30656/jak.v10i1.5439","pdf_url":"https://e-jurnal.lppmunsera.org/index.php/Akuntansi/article/download/5439/2391","source":{"id":"https://openalex.org/S4210229114","display_name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","issn_l":"2339-2436","issn":["2339-2436","2549-5968"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404676839","host_organization_name":"Serang Raya University","host_organization_lineage":["https://openalex.org/P4404676839"],"host_organization_lineage_names":["Serang Raya 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":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","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://e-jurnal.lppmunsera.org/index.php/Akuntansi/article/download/5439/2391","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5025954906","display_name":"Azwani Aulia","orcid":"https://orcid.org/0000-0003-1333-9057","observed_orcids":["https://orcid.org/0000-0003-1333-9057"]},"institutions":[{"id":"https://openalex.org/I4210103525","display_name":"Universitas Informatika dan Bisnis Indonesia","ror":"https://ror.org/01g9q1f24","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210103525"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Azwani Aulia","raw_affiliation_strings":["UNIVERSITAS INFORMATIKA DAN BISNIS INDONESIA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UNIVERSITAS INFORMATIKA DAN BISNIS INDONESIA","institution_ids":["https://openalex.org/I4210103525"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5068528449","display_name":"Fiona Febriyanti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210103525","display_name":"Universitas Informatika dan Bisnis Indonesia","ror":"https://ror.org/01g9q1f24","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210103525"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Fiona Febriyanti","raw_affiliation_strings":["Universitas Informatika dan Bisnis Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Informatika dan Bisnis Indonesia","institution_ids":["https://openalex.org/I4210103525"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5066699868","display_name":"Lita Permata Umi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210103525","display_name":"Universitas Informatika dan Bisnis Indonesia","ror":"https://ror.org/01g9q1f24","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210103525"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Lita Permata Umi","raw_affiliation_strings":["Universitas Informatika dan Bisnis Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Informatika dan Bisnis Indonesia","institution_ids":["https://openalex.org/I4210103525"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210103525"],"apc_list":{"value":550000,"currency":"IDR","value_usd":36},"apc_paid":{"value":550000,"currency":"IDR","value_usd":36},"fwci":3.2737,"has_fulltext":true,"cited_by_count":23,"citation_normalized_percentile":{"value":0.9177025,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"10","issue":"1","first_page":"79","last_page":"98"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.6582000255584717,"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":0.6582000255584717,"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/T13146","display_name":"Sustainable Finance and Green Bonds","score":0.32280001044273376,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.00419999985024333,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"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/esg-disclosure","display_name":"ESG disclosure","score":0.9940000176429749},{"id":"https://openalex.org/keywords/green-finance","display_name":"green finance","score":0.9860000014305115},{"id":"https://openalex.org/keywords/banking","display_name":"banking sector","score":0.7699999809265137},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.8560000061988831},{"id":"https://openalex.org/keywords/operational-performance","display_name":"operational performance","score":0.8759999871253967},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9819999933242798},{"id":"https://openalex.org/keywords/sustainable-finance","display_name":"sustainable finance","score":0.9179999828338623},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.6759999990463257},{"id":"https://openalex.org/keywords/bursa-malaysia","display_name":"Bursa Malaysia","score":0.9909999966621399},{"id":"https://openalex.org/keywords/singapore-stock-exchange","display_name":"Singapore Stock Exchange","score":0.996999979019165}],"concepts":[{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.6472525000572205},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6002137660980225},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5327498912811279},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4902670681476593},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.4747734069824219},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.47306978702545166},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4728574752807617},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.42649585008621216},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3091617822647095},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","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/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","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:10.30656/jak.v10i1.5439","doi":"https://doi.org/10.30656/jak.v10i1.5439","is_oa":true,"landing_page_url":"http://dx.doi.org/10.30656/jak.v10i1.5439","pdf_url":"https://e-jurnal.lppmunsera.org/index.php/Akuntansi/article/download/5439/2391","source":{"id":"https://openalex.org/S4210229114","display_name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","issn_l":"2339-2436","issn":["2339-2436","2549-5968"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404676839","host_organization_name":"Serang Raya University","host_organization_lineage":["https://openalex.org/P4404676839"],"host_organization_lineage_names":["Serang Raya 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":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","raw_type":"journal-article"},{"id":"pmh:oai:e-jurnal.lppmunsera.org:article/5439","doi":null,"is_oa":true,"landing_page_url":"https://e-jurnal.lppmunsera.org/index.php/Akuntansi/article/view/5439","pdf_url":null,"source":{"id":"https://openalex.org/S4210229114","display_name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","issn_l":"2339-2436","issn":["2339-2436","2549-5968"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404676839","host_organization_name":"Serang Raya University","host_organization_lineage":["https://openalex.org/P4404676839"],"host_organization_lineage_names":["Serang Raya 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":"10.30656/jak.v10i1","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:5064522592da475a80d8aa4cd15b0290","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/5064522592da475a80d8aa4cd15b0290","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 Akuntansi: Kajian Ilmiah Akuntansi, Vol 10, Iss 1, Pp 79-98 (2023)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.30656/jak.v10i1.5439","doi":"https://doi.org/10.30656/jak.v10i1.5439","is_oa":true,"landing_page_url":"http://dx.doi.org/10.30656/jak.v10i1.5439","pdf_url":"https://e-jurnal.lppmunsera.org/index.php/Akuntansi/article/download/5439/2391","source":{"id":"https://openalex.org/S4210229114","display_name":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","issn_l":"2339-2436","issn":["2339-2436","2549-5968"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4404676839","host_organization_name":"Serang Raya University","host_organization_lineage":["https://openalex.org/P4404676839"],"host_organization_lineage_names":["Serang Raya 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":"JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4313638014.pdf","grobid_xml":"https://content.openalex.org/works/W4313638014.grobid-xml"},"referenced_works_count":62,"referenced_works":["https://openalex.org/W1564761700","https://openalex.org/W1584545849","https://openalex.org/W1975275045","https://openalex.org/W1985063182","https://openalex.org/W2012636872","https://openalex.org/W2035194429","https://openalex.org/W2074034339","https://openalex.org/W2074770389","https://openalex.org/W2079109627","https://openalex.org/W2085145285","https://openalex.org/W2087971126","https://openalex.org/W2101088496","https://openalex.org/W2111208199","https://openalex.org/W2290675041","https://openalex.org/W2517205506","https://openalex.org/W2561536782","https://openalex.org/W2593151889","https://openalex.org/W2604551401","https://openalex.org/W2618304127","https://openalex.org/W2756301319","https://openalex.org/W2763563071","https://openalex.org/W2769276865","https://openalex.org/W2801250630","https://openalex.org/W2887207464","https://openalex.org/W2898022268","https://openalex.org/W2901823365","https://openalex.org/W2902658244","https://openalex.org/W2933477505","https://openalex.org/W2956126806","https://openalex.org/W2970659331","https://openalex.org/W2980365931","https://openalex.org/W2985849794","https://openalex.org/W2987192400","https://openalex.org/W2991283738","https://openalex.org/W3023912556","https://openalex.org/W3026429624","https://openalex.org/W3037008970","https://openalex.org/W3037391393","https://openalex.org/W3061944482","https://openalex.org/W3080280592","https://openalex.org/W3084019133","https://openalex.org/W3092394641","https://openalex.org/W3096637609","https://openalex.org/W3096652194","https://openalex.org/W3122655454","https://openalex.org/W3125933766","https://openalex.org/W3125969230","https://openalex.org/W3126347686","https://openalex.org/W3128871793","https://openalex.org/W3131302270","https://openalex.org/W3144036963","https://openalex.org/W3159576654","https://openalex.org/W3160491695","https://openalex.org/W3162547392","https://openalex.org/W3170341820","https://openalex.org/W3186386844","https://openalex.org/W3196278473","https://openalex.org/W3198183505","https://openalex.org/W3205700925","https://openalex.org/W3207866196","https://openalex.org/W4205178631","https://openalex.org/W4241681439"],"related_works":["https://openalex.org/W7168282226","https://openalex.org/W7166073804","https://openalex.org/W4410015571","https://openalex.org/W4400323256","https://openalex.org/W4415044257","https://openalex.org/W7117362922","https://openalex.org/W7160086135","https://openalex.org/W7134049169","https://openalex.org/W4417031705","https://openalex.org/W7132851698"],"abstract_inverted_index":{"Green":[0],"Finance":[1],"in":[2,10,45,71,138],"the":[3,11,55,72,82,102,108,143,148,156,159,199],"banking":[4,73,103],"sector":[5,104],"is":[6,16,101,142,153],"a":[7,127,167,173,192],"new":[8],"issue":[9],"financial":[12,43,87],"world":[13],"because":[14,170,189],"it":[15,171,190],"considered":[17],"capable":[18],"of":[19,57,98,145,158,201],"increasing":[20],"economic":[21,29],"growth,":[22],"by":[23,155],"conserving":[24],"natural":[25],"resources":[26],"so":[27,49],"that":[28,50],"development":[30],"continues":[31],"to":[32,38,63,81,198,218,220],"be":[33],"sustainable.":[34],"This":[35,115,152],"study":[36,59,100,116],"aims":[37],"determine":[39],"what":[40],"factors":[41],"affect":[42],"performance":[44],"disclosing":[46],"ESG":[47],"items,":[48],"company":[51],"management":[52],"can":[53],"imply":[54],"results":[56,157],"this":[58,99],"which":[60],"are":[61,217],"expected":[62],"provide":[64],"direct":[65],"or":[66,229],"indirect":[67],"benefits":[68],"for":[69,214],"companies":[70,105],"sector.":[74],"The":[75,96,135],"author":[76],"collects":[77],"independent":[78],"variables":[79],"related":[80],"research,":[83],"namely":[84],"operational":[85],"performance,":[86,88],"with":[89,120,126],"firm":[90],"value":[91,175,194],"as":[92,227],"an":[93,186],"intervening":[94],"variable.":[95],"population":[97],"listed":[106],"on":[107],"Indonesia,":[109],"Malaysia":[110],"and":[111,150,211],"Singapore":[112],"Stock":[113],"Exchanges.":[114],"uses":[117],"quantitative":[118],"methods":[119],"secondary":[121],"data":[122],"using":[123,222],"multivariate":[124],"analysis":[125],"structural":[128],"equation":[129],"modeling-partial":[130],"least":[131],"square":[132],"(SEM-PLS)":[133],"approach.":[134],"main":[136],"challenge":[137],"implementing":[139],"green":[140],"investment":[141],"lack":[144],"incentives":[146],"from":[147,207],"government":[149],"stakeholders.":[151],"indicated":[154],"H1":[160],"study;":[161],"H3;":[162,180],"H4;":[163],"H6;":[164],"H7":[165],"has":[166,172,185,191],"significant":[168],"result":[169,188],"p":[174,193],"below":[176],"0.05.":[177,196],"While":[178],"H2;":[179],"H5;":[181],"H8;":[182],"H9;":[183],"H10":[184],"insignificant":[187],"above":[195],"Responding":[197],"challenges":[200],"sustainable":[202],"finance":[203],"requires":[204],"policy":[205],"tools":[206],"various":[208],"relevant":[209],"ministries":[210],"institutions.":[212],"Suggestions":[213],"future":[215],"researchers":[216],"try":[219],"re-examine":[221],"other":[223],"test":[224],"tools,":[225],"such":[226],"SPSS":[228],"eviews.":[230]},"counts_by_year":[{"year":2026,"cited_by_count":7},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":4}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2023-01-07T00:00:00"}