Reviewer

Prof. Dr. I Made Narsa SE., M.Si., Ak., CA
Prof. Drs. BASUKI M.Com(Hons), PhD, Ak, CMA, CA Amalia Rizki SE., M.Si., Ak.
Prof. Dr. Bambang Tjahjadi, SE., MBA., Ak., CMA., CPM., CA. Dr. Heru Tjaraka SE., M.Si., Ak.
Nadia Anridho, S.Ak., MBA
Dr. Alfa Rahmiati, SE.,MM.,Ak.
Anak Agung Gde Satia Utama, SE., M.AK., AK., CA.,CIQAR Yani Permatasari., S.Ak., MBA.
Damai Nasution, S.E., M.Si.,Ak.,D.Sc.
Dr. Devi Sulistyo Kalanjati, SE.,M.Acc., M.Sc.,Ak.
Dr. Sri Ningsih, SE., M.Si.,Ak.
Dr. Zaenal Fanani, SE., MSA., Ak.
Dr. Santi Novita, S.E., M.M., Ak.
Dr. Dra. Wiwik Supratiwi, MBA., Ak.
Dr. Noorlailie Soewarno, SE.,MBA.,Ak.
Dr. Hamidah, Dra.,M.Si.,Ak.
Dr. Dra. Isnalita, M.Si.,Ak.

Editor

Alfiyatul Qomariyah, S.Ak., MBA., PhD

Publisher

Department of Accountancy
Faculty of Economics and Business Universitas Airlangga

Editorial Contact

Department of Accountancy
Faculty of Economics and Business Universitas Airlangga
Jl. Airlangga 4-6 Surabaya 60286 Indonesia
[email protected]


Table of Content
1The Effects of Green Strategy and Eco-Efficiency on Firm Value with Intellectual Capital as A Moderator Variable7
2The Effect of Environmental Costs, and Environmental Disclosure on Firm Value Moderated by Corporate Governance. Case Study on Mining Companies20
3The Effect of Board Diversity on Corporate Social Responsibility (CSR) With Industry Type as Moderated Variable40
4Environmental Transparency and Corporate Sustainability Performance: Preliminary Finding in Indonesian Industry During Covid-1954
5Sustainability Reports Disclosure and Implementation of CGC in Determining Corporate Value (Case Study on Companies Listed on the IDX in 2018-2020)62
6The Effect of Liquidity Risk and Credit Risk on Bank Stability in ASEAN Countries Experiencing Recession Due to the Covid-19 Pandemic71
7Factors Influencing The Intention of Cash Waqf To Support The Sustainability Waqf Movement: Empirical Study In Indonesia86
8Creative Accounting: Viewed from Risk and Sharia Compliance Perspective99
9Financial Distress In The Mining Industry In Southeast Asia: Revealing Potential Occurrence Through Financial Ratios116
10Accounting Conservatism on Sustainability Report127
11Socially Responsible Investing and Firm Performance: Preliminary Finding In Indonesian Industry During Covid-19137
12The Implementation of Corporate Social Responsibility and Its Effects Through Company Performance Using Content Analysis at PT. Pertamina (Persero) in Indonesia145
13LSTM Algorithm Analysis of Banking Sector Stock Price Predictions156
14Bumdes’s Efforts to Support The Implementation of Villages SDGs Program164
15Study of The Process and Development of Economic Opportunities of Pineapple Leaf Woven Fabric in Cijambe Regency, Subang, West Java Seen from The Interior Products Industry170

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Institute of Certified Sustainability Practitioners (ICSP) is an organization for Sustainability Practitioners. Established to educate professionals preserving natural and social capital resources by using principle professional guidelines.

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The National Center for Corporate Reporting (NCCR), formerly known as the National Center for Sustainability Reporting (NCSR), was established in 2005 through the initiative of government bodies, corporations, and distinguished individuals who recognized early on the importance of developing sustainability competencies in Indonesia.

In 2007, the Government of Indonesia introduced regulatory requirements for certain private and public corporations to undertake sustainability initiatives and disclose their sustainability performance. This regulatory development further strengthened the relevance of NCCR’s role in advancing sustainability reporting practices in the country.

Since its establishment, NCCR has continuously aligned its programs with global sustainability developments. It is recognized as a GRI Certified Training Partner and GRI Data Partner, demonstrating its commitment to internationally accepted sustainability reporting standards.NCCR has also organized the Indonesia Sustainability Reporting Awards annually since 2005, which is now known as the Asia Sustainability Reporting Rating (ASRRAT), serving as a platform to promote transparency, accountability, and excellence in sustainability reporting.

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