Concept of Remuneration and Management Behavior Evaluation in Indonesia

Sarah Yuliarini (Universiti Utara Malaysia)
Ku Nor Izah Bt Ku Ismail (Universiti Utara Malaysia)
Tantri Bararoh (Universitas Wijaya Kusuma Surabaya)

Asian Journal of Accounting Research

ISSN: 2443-4175

Article publication date: 31 May 2017

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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.

Citation

Yuliarini, S., Bt Ku Ismail, K.N.I. and Bararoh, T. (2017), "Concept of Remuneration and Management Behavior Evaluation in Indonesia", Asian Journal of Accounting Research, Vol. 2 No. 1, pp. 1-6. https://doi.org/10.1108/AJAR-2017-02-01-B001

Publisher

:

Emerald Publishing Limited

Copyright © 2017, Asian Journal of Accounting Research Founded by Universitas Airlangga

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