23/05/2022 10:20 am, by ICSP Editor


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.


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


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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NCSR was established in 2005 by government bodies, corporations and individuals in early recognition of the need to develop competency in sustainability within Indonesia. In 2007, the Government of Indonesia included a requirement for conducting some sustainability actions and reporting on those actions for some private and public corporations. Since its inception, NCSR has remained updated on global sustainability issues, becoming a GRI Certified Training Partner and GRI Data Partner. NCSR has run the Indonesia Sustainability Reporting Awards since 2005.

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