Concept of Remuneration and Management Behavior Evaluation in Indonesia

Yuliarini, Sarah (2017) Concept of Remuneration and Management Behavior Evaluation in Indonesia. Emerald Publishing Limited. (Unpublished)

Text 5. Cover dan Naskah.pdf Download (321kB)

Abstract

Environmental Accounting (EA) practices have developed rapidly in some countries and have a positive impact on their organizations. Sustainability report (SR) as an indicator of EA practices helps company gain a better reputation and it is set by management. However, some ASEAN countries including Indonesia do not have relevant accounting standards on the environment. EA practice is still not widely known in Indonesia, although, internationally there have been standards that provide guidelines for aspect of the environment such as the Global Reporting Initiative (GRI). Another aspect in GRI is remuneration. Remuneration is part of personnel cost which is a motivation about the positive effects of EA practices to disclose management concern. This research introduces a tool to evaluate a remuneration structure and the consistency of EA practices in the Sustainability Report. Keywords: Environmental Accounting Global Reporting Initiative Remuneration Incentive Personnel Cost Sustainability Report

Item Type:	Other
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economic and Business > Accounting Study Program
Depositing User:	Sulimin BP3
Date Deposited:	25 Jan 2023 04:42
Last Modified:	25 Jan 2023 04:42
URI:	http://erepository.uwks.ac.id/id/eprint/13646

Actions (login required)

View Item

Downloads