Yogyakarta – Wednesday, December 4, 2019. Utpala Rani, SE., M.Sc., a student of Doctor of Accounting Program became a candidate for the open defense doctoral promotion in the Master of Science and Doctoral Program at the Faculty of Economics and Business, Universitas Gadjah Mada (MD FEB UGM). The lecturer in Accounting, Tidar University, Magelang, officially holds the 4699th doctorate who passed the exam at Gadjah Mada University and the 281 at FEB UGM. The promoter team consists of Prof. Indra Wijaya Kusuma, MBA., Ph.D., as a promoter, and Fu’ad Rakhman, M.Sc., Ph.D. and Dr. Sumiyana, M.Sc., as a co-promoter.
The open defense doctoral promotion was opened by the chairman and evaluator, which was the Coordinator of the Management and Doctoral Program in Accounting, Prof. Jogiyanto HM., MBA., Ph.D. Besides, there were also examiners and assessment team namely Choirunnisa Arifa, M.Sc., Ph.D., Prof. Didi Achjari, M.Com., Ph.D., Dr. Nurofik, M.Sc., Prof. Suwardjono, M.Sc., Ph.D., Ratna Nurhayati, M.Com., Ph.D., and Sony Warsono, MAFIS., Ph.D. With the dissertation title “Green Identity” and Symbolic Environmental Information Disclosure: Investigation Based on Symbolic Self-Completion Theory, the Presenter at The 4th Eleven March International Conference on Business, Economics, and Social Science 2017 successfully answered the question convincingly.
The Executor Coordinator of the Undergraduated Accounting Program intends to investigate the association of “green identity” with the disclosure of symbolic environmental information using visual rhetoric and greenwash, and the implications of the type of disclosure for a company’s financial performance. Using data from 160 public companies listed on the Indonesia Stock Exchange in 2014-2016 on the basis of symbolic self-completion theory, the test results confirm the alleged negative association between the completeness of the indicator “green identity” with a strategy to disclose symbolic environmental information using visual rhetoric and greenwash. Furthermore, slack resources and political connections are specific factors associated with disclosing symbolic environmental information. Greenwash is negatively associated with the company’s economic performance and the concept of self-symbolization expressed by symbolic self-completion theory can occur at the organizational level. In general, this research provides an overview of the extent of efforts to internalize “green” issues by public companies in Indonesia to support their “green economic” and “green business” campaigns.
Prof. Indra Wijaya Kusuma, MBA., Ph.D., as the promoter congratulated and advised Dr. Utpala Rani, SE., M.Sc., to continuing research work, publications and community service with an impact for the community at the close of the open promotion exam. Until the whole event ended with a group photo session and congratulations from the guests. (Shine)
