1 |
Zulhaimi, H. (2015). The Effect of Green Accounting Implementation on Firm Performance (A Study on Green Industry Firms listed in IDX). Jurnal Riset Akuntansi Dan Keuangan, 3(1), 603. https://doi.org/10.17509/jrak.v3i1.6607
DOI
|
2 |
Ongsakul, V., & Sen, S. K. (2019). Low Carbon Energy Symbiosis for Sustainability: Review of Shared Value-based Policy Metabolism to Enhance the Implementability of the Sustainable Development Goals in Asia. International Journal of Energy Economics and Policy, 9(2), 24-30. https://doi.org/https://doi.org/10.32479/ijeep.7236
DOI
|
3 |
Patten, D. M. (1991). Exposure, Legitimacy, and Social Disclosure. Journal of Accounting and Public Policy, 10(4), 297-308. https://doi.org/10.1016/0278-4254(91)90003-3
DOI
|
4 |
Patten, D. M. (1992). Intra-Industry Environmental Disclosures in Response to the Alaskan Oil Spill: A Note on Legitimacy Theory. Accounting, Organizations and Society, 17(5), 471-475. https://doi.org/10.1016/0361-3682(92)90042-Q
DOI
|
5 |
Prasinta, D. (2012). The Effect of Good Corporate Governance on Financial Performance. Accounting Analysis Journal, 1(2), 1-7. https://doi.org/10.15294/aaj.v1i2.655
DOI
|
6 |
Qiu, Y., Shaukat, A., & Tharyan, R. (2016). Environmental and Social Disclosures: Link with Corporate Financial Performance. The British Accounting Review, 48(1), 102-116. https://doi.org/10.1016/j.bar.2014.10.007
DOI
|
7 |
Radhouane, I., Nekhili, M., Nagati, H., & Pache, G. (2018). The Impact of Corporate Environmental Reporting on Customer-Related Performance and Market Value. Management Decision, 56(7), 1630-1659. https://doi.org/10.1108/MD-03-2017-0272
DOI
|
8 |
Rizki, A., & Jasmine, A. (2018). Investor Protection, Corporate Governance, Firm Value: Research on the Companies in Asia. KnE Social Sciences, 3(10), 547-565. https://doi.org/10.18502/kss.v3i10.3403
DOI
|
9 |
Saka, C., & Oshika, T. (2014). Disclosure Effects, Carbon Emissions and Corporate Value. Sustainability Accounting, Management and Policy Journal, 5(1), 22-45. https://doi.org/10.1108/SAMPJ-09-2012-0030
DOI
|
10 |
Santoso, A. (2017). The Effect of Good Corporate Governance on Firm Value with Financial Performance as Intervening Variable. Prosiding Seminar Nasional Dan Call For Paper Ekonomi Dan Bisnis, 67-77. [Indonesian]
|
11 |
Siahaan, F. O. P. (2014). The Effect of Good Corporate Governance Mechanism, Leverage, and Firm Size on Firm Value. GSTF Journal on Business Review, 2(4), 137-142. https://doi.org/10.5176/2010-4804_2.4.263
DOI
|
12 |
Somjai, S., Fongtanakit, R., & Laosillapacharoen, K. (2020). Impact of Environmental Commitment, Environmental Management Accounting and Green Innovation on Firm Performance: An Empirical Investigation. International Journal of Energy Economics and Policy, 10(3), 204-210. https://doi.org/10.32479/ijeep.9174
DOI
|
13 |
Ulum, I. (2017). Intellectual Capital: Measurement Model, Disclosure Framework & Organizational Performance. Universitas Muhammadiyah Malang, Indonesia. [Indonesian]
|
14 |
Wardani, R. P. (2011). Determinant Factors of Voluntary Disclosure. Jurnal Akuntansi Dan Keuangan, 14(1), 1-15. https://doi.org/10.9744/jak.14.1.1-15
DOI
|
15 |
Wiranata, I. W. E. (2014). Market Reaction on Publication of Environmental Performance Rating. E-Jurnal Akuntansi Universitas Udayana, 8(3), 408-422.
|
16 |
Khan, U., Haque, M. I., & Khan, A. M. (2020). Environmental Sustainability Awareness in the Kingdom of Saudi Arabia. Journal of Asian Finance, Economics and Business, 7(9), 687-695. https://doi.org/10.13106/jafeb.2020.vol7.no9.687
DOI
|
17 |
Lako, A. (2018). Green Accounting: Issue, Theory, and Application. Jakarta, Indonesia: Salemba Empat. [Indonesian]
|
18 |
Levin, K., & Fransen, T. (2017). Understanding the "Emission Gap" in 5 Graphics. WRI Indonesia. https://wri-indonesia.org/id/blog/memahami-"kesenjangan-emisi"-dalam-5-grafik.[Indonesian]
|
19 |
Lindblom, C. K. (2010). The Implications of Organizational Legitimacy for Corporate Social Performance and Disclosure. In: Social and Environmental Accounting (2nd ed.). London, UK: Sage Publications.
|
20 |
Luo, L. Le, & Tang, Q. (2016). Does National Culture Influence Corporate Carbon Disclosure Propensity? Journal of International Accounting Research, 15(1), 17-47. https://doi.org/10.2308/jiar-51131
DOI
|
21 |
Machmuddah, Z., Sari, D. W., & Utomo, S. D. (2020). Corporate Social Responsibility, Profitability and Firm Value: Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 7(9), 631-638. https://doi.org/10.13106/jafeb.2020.vol7.no9.631
DOI
|
22 |
Magness, V. (2006). Strategic Posture, Financial Performance and Environmental Disclosure. Accounting, Auditing & Accountability Journal, 19(4), 540-563. https://doi.org/10.1108/09513570610679128
DOI
|
23 |
Mathews, M. R. (1993). Social Responsible Accounting. New York, NY: Chapman-Hall Publishers.
|
24 |
Matsumura, E. M., Prakash, R., & Vera-Munoz, S. C. (2014). FirmValue Effects of Carbon Emissions and Carbon Disclosures. The Accounting Review, 89(2), 695-724. https://doi.org/10.2308/accr-50629
DOI
|
25 |
Meek, G. K., Roberts, C. B., & Gray, S. J. (1995). Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations. Journal of International Business Studies, 26(3), 555-572. https://doi.org/10.1057/palgrave.jibs.8490186
DOI
|
26 |
Mutmainah. (2015). Analysis of Good Corporate Governance on Firm Value. EKSIS, 10(2), 181-195. https://doi.org/10.26533/eksis.v10i2.63
DOI
|
27 |
Nguyen, S. La, Pham, C. D., Nguyen, A. H., & Dinh, H. T. (2020). Impact of Corporate Social Responsibility Disclosures on Bankruptcy Risk of Vietnamese Firms. Journal of Asian Finance, Economics and Business, 7(5), 81-90. https://doi.org/10.13106/jafeb.2020.vol7.no5.081
DOI
|
28 |
O'Donovan, G. (2002). Environmental Disclosures in the Annual Report: Extending the Applicability and Predictive Power of Legitimacy Theory. Accounting, Auditing & Accountability Journal, 15(3), 344-371. https://doi.org/10.1108/09513570210435870
DOI
|
29 |
Okpala, O. P., & Iredele, O. O. (2019). Corporate Social and Environmental Disclosures and Market Value of Listed Firms in Nigeria. Copernican Journal of Finance & Accounting, 7(3), 9-28. https://doi.org/10.12775/CJFA.2018.013
DOI
|
30 |
Arisanti, L. A., & Daljono. (2014). The Effect of Voluntary Disclosure on Firm Value. Diponegoro Journal of Accounting, 3(3), 1-8.
|
31 |
Barsky, N. P., Hussein, M. E., & Jablonsky, S. F. (1999). Shareholder and Stakeholder Value in Corporate Downsizing - The Case of United Technologies Corporation. Accounting, Auditing & Accountability Journal, 12(5), 583-604. https://doi.org/10.1108/09513579910298480
DOI
|
32 |
Deegan, C., & Gordon, B. (1996). A Study of the Environmental Disclosure Practices of Australian Corporations. Accounting and Business Research, 26(3), 187-199. https://doi.org/10.1080/00014788.1996.9729510
DOI
|
33 |
Deegan, C., Rankin, M., & Tobin, J. (2002). An Examination of the Corporate Social and Environmental Disclosures of BHP from 1983‐1997: A Test of Legitimacy Theory. Accounting, Auditing & Accountability Journal, 15(3), 312-343. https://doi.org/10.1108/09513570210435861
DOI
|
34 |
Elkington, J. (1997). Cannibals with Forks: The Tripple Bottom Line of 21st Century Business. Mankato, MN: Capstone Publishing.
|
35 |
Anggraeni, D. Y. (2015). Carbon Emission Disclosure, Environmental Performance, and Firm Value. Jurnal Akuntansi Dan Keuangan Indonesia, 12(2), 188-209. https://doi.org/10.21002/jaki.2015.11
DOI
|
36 |
Ardiyanto, T., & Haryanto. (2017). The Effect of Corporate Social Responsibility Disclosure on Firm Value with Financial Performance as Intervening Variable. Diponegoro Journal of Accounting, 6(4), 337-351.
|
37 |
Epstein, M. J., & Freedman, M. (1994). Social Disclosure and the Individual Investor. Accounting, Auditing & Accountability Journal, 7(4), 94-109.
DOI
|
38 |
Gray, R., Owen, D., & Adams, C. (1996). Accounting & Accountability: Changes and Challenges in Corporate Social and Environmental Reporting. Upper Saddle River, NJ: Prentice Hall.
|
39 |
Gwenda, Z., & Juniarti. (2013). Pengaruh Penerapan Good Corporate Governance (GCG) Pada Variabel Share Ownership, Debt Ratio, dan Sektor Industri Terhadap Nilai Perusahaan. Business Accounting Review, 1(2), 137-150.
|
40 |
Hapsoro, D., & Ambarwati. (2018). Antecedents And Consequences Of Carbon Emissions' Disclosure: Case Study Of Oil, Gas And Coal Companies In Non-Annex 1 Member Countries. Journal of Indonesian Economy and Business, 33(2), 99. https://doi.org/10.22146/jieb.28756
DOI
|
41 |
Irwhantoko, & Basuki. (2016). Carbon Emission Disclosure: A Study on Indonesian Manufacturing Firms. Jurnal Akuntansi Dan Keuangan, 18(2), 92-104. https://doi.org/10.9744/jak.18.2.92-104
DOI
|
42 |
Istikhoroh, S., & Suhardiyah, M. (2016). The Role of Corporate Social Responsibility Disclosure in Improving the Effect of Return on Equity on Firm Value. Majalah Ekonomi, XXI(2), 275-285.
|
43 |
Elkington, J. (2001). The Chrysalis Economy: How Citizen CEOs and Corporations Can Fuse Values and Value Creation. Mankato, MN: Capstone Publishing.
|
44 |
Kelvin, C., Daromes, F. E., & Ng, S. (2017). The Effect of Carbon Emission Disclosure as Performance Improvement Mechanism to Create Firm Value. Dinamika Akuntansi, Keuangan Dan Perbankan, 6(1), 1-18.
|