Generolo Jono Žemaičio Lietuvos karo akademija

This research aims to investigate the integrated reporting (IR)quality on European firms and whether there is an improvement on (IR)quality from 2016 to 2017. Using 63 firms in the period of 2016 and 2017, the content analysis method then applied to evaluate the quality of 126 integrated reports. This results then used to investigate whether there is an improvement of the integrated reporting quality from 2016 to 2017. The research findings show that the European firms, on average, published a moderate quality of integrated report. There is also improvement in integrated reporting quality from 2016 to 2017, but partially only, especially for readibility and clarity of document and content element area.

This study aims to examine the effect of intellectual capital on firm value through corporate reputation as a mediating variable. Intellectual capital is proxied by human capital, structural capital, and customer capital. Using the resource-based theory and signaling theory, this paper analyzes how the corporate reputation will be mediating intellectual capital to firm value. This study used 340 observations of companies that received an excellent category on the Indonesian Corporate Image Award (IMAC) which was listed on the Indonesia Stock Exchange in 2013 to 2017 with Partial Least Square (PLS) test processed with warpPLS version 5.0 software. This study shows that the first human capital, structural capital, customer capital, and corporate reputation have a significant effect on firm value. Second, structural capital has a significant effect on corporate reputation. Third, corporate reputation variables are able to mediate the influence of intellectual capital proxied by human capital, structural capital, and customer capital on firm value. This study is the first empirical investigation on the contribution of Intellectual Capital in generating value for corporate reputation. Furthermore, the study contributes to the literature on the link between Intellectual Capital and firm value by examining a sample of firms no yet explored in prior research and this study also uses the cost-based approach.

Along with the rapid growth of technology, environmental problems have become an unavoidable event. These environmental problems are the main factors that can affect sustainable development. Under the increasingly modern market pressure, many companies are disclosing information about carbon emission. This study tries to provide an overview of research related to carbon emission disclosure. This research was conducted by analyzing the research with the title “carbon emission disclosure” or “carbon disclosure project” on Scopus. 21 studies were found in this search. We found articles with extensive discussion covering the environment, accounting, and law. We also provide control variable may be used by future researchers.

This study was conducted to determine the effect of research and development intensity (RNDI) on firm performance (FP) with green product innovation (GPI) as an intervening variable. Companies which are always innovative with market developments will get two benefits. First, achieving competitive advantage. Second, obtaining economic benefits, therefore it will increase firm performance. This study uses 170 company observations from listed companies in Indonesia Stock Exchange at 2013-2017 as sample of research. The samples were choosen by purposive sampling method and were analized by path analysis method using STATA software. The result shows that RNDI has an effect on FP, RNDI has an effect on GPI, and GPI has an effect on FP. They indicate that GPI can mediate the effect of RNDI on FP in partial.

This study aims to identify and analyze the influence of environmental management accounting on future performance with innovation as an intervening. Innovation is one strategy to produce a competitive advantage. With the competitive advantage achieved, corporate performance is expected to be increased. However, companies are expected to implement a strategy that not only emphasizes business continuity, but also can carry out its business process with the concept of sustainable development. Using 122 manufacturing companies which are listed in Indonesian Stock Exchange, this study tests the hypotheses using path analysis. The paper provides empirical insights about how environmental management accounting does not affect future performance while innovation can mediate the effect of environmental management accounting on future performance.