Akuntansi Air, Manajemen Impresi, dan Biaya Ekuitas: Studi Bibliometrik

Arif Santoso, Doddy Setiawan


This study aims to visualize research trends regarding water accounting, impression management, and the cost of capital with various variables in the network. The research method uses a bibliometric study with VOSviewer analysis. Publication of article data was obtained from Scopus for the period 2013-2023. This research found that publications on water accounting, impression management, and cost of capital grew rapidly from 2019 to mid-2023. The United States dominated in the most publications category and China dominated in the most productive author and funding sponsor categories. The results also show that this research topic has a publication area that covers the scope of business, accounting, finance, economics, management, business psychology, and the environment. Furthermore, this study contributes to providing an overview of the next research agenda.


water accounting; impression management; cost of capital; sustainability; bibliometric

Full Text:



Burritt, R. L., Christ, K. L., & Omori, A. (2016). Drivers of corporate water-related disclosure: Evidence from Japan. Journal of Cleaner Production, 129, 65–74. https://doi.org/10.1016/j.jclepro.2016.04.119

Burritt, R. L., Hahn, T., & Schaltegger, S. (2002). Links Between Business Actors and Environmental Management Accounting Tools. Australian Accounting Review, 12(27), 39–50.

Cardina, Y., Kristiani, & Bayu, K. (2022). Qualitative Survey of Academic Dishonesty on Higher Education: Identify the Factors and Solutions. Journal of Positive School Psychology, 6(3), 8705–8719. https://journalppw.com/index.php/jpsp/article/view/5181/3386

Chaudhry, N. I., & Amir, M. (2020). From institutional pressure to the sustainable development of firm: Role of environmental management accounting implementation and environmental proactivity. Business Strategy and the Environment, 29(8), 3542–3554. https://doi.org/10.1002/bse.2595

Christ, K. L., & Burritt, R. L. (2013). Environmental management accounting: The significance of contingent variables for adoption. Journal of Cleaner Production, 41, 163–173. https://doi.org/10.1016/j.jclepro.2012.10.007

Cooper, S., & Slack, R. (2015). Reporting practice, impression management and company performance: A longitudinal and comparative analysis of water leakage disclosure. Accounting and Business Research, 45(6-7), 801–840. https://doi.org/10.1080/00014788.2015.1081554

Corazza, L., Truant, E., Scagnelli, S. D., & Mio, C. (2020). Sustainability reporting after the Costa Concordia disaster: a multi-theory study on legitimacy, impression management and image restoration. Accounting, Auditing and Accountability Journal, 33(8), 1909–1941. https://doi.org/10.1108/AAAJ-05-2018-3488

Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133(May), 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070

Elhossade, S. S., Abdo, H., & Mas’ud, A. (2020). Impact of institutional and contingent factors on adopting environmental management accounting systems: the case of manufacturing companies in Libya. Journal of Financial Reporting and Accounting, 19(4), 497–539. https://doi.org/10.1108/JFRA-08-2020-0224

Elkington, J. (1994). Towards the sustainable corporation: Win-win-win business strategies for sustainable development. California Management Review, 36(2).

Elkington, J. (1998). Partnerships from cannibals with forks: The triple bottom line of 21st-century business. Environmental Quality Management, 8(1), 37–51. https://doi.org/10.1002/tqem.3310080106

Ellegaard, O., & Wallin, J. A. (2015). The bibliometric analysis of scholarly production: How great is the impact? Scientometrics, 105(3), 1809–1831. https://doi.org/10.1007/s11192-015-1645-z

Fialho, A., Morais, A., & Costa, R. P. (2021). Impression management strategies and water disclosures – the case of CDP A-list. Meditari Accountancy Research, 29(3), 568–585. https://doi.org/10.1108/MEDAR-08-2019-0542

Fogel, D. S., & Palmer, J. E. (2014). Water as a corporate resource. Journal of Global Responsibility, 5(1), 104–125. https://doi.org/10.1108/JGR-02-2014-0007

Fuzi, N. M., Habidin, N. F., Janudin, S. E., & Ong, S. Y. Y. (2020). Environmental management accounting practices, management system, and performance: SEM approach. International Journal of Quality and Reliability Management, 37(9-10), 1165–1182. https://doi.org/10.1108/IJQRM-12-2018-0325

Hazelton, J. (2013). Accounting as a human right: The case of water information. In Accounting, Auditing and Accountability Journal (Vol. 26, Issue 2). https://doi.org/10.1108/09513571311303738

Iredele, O. O., Tankiso, M., & Adelowotan, M. O. (2020). The influence of institutional isomorphism and organisational factors on environmental management accounting practices of listed Nigerian and South African firms. South African Journal of Accounting Research, 34(3), 183–204. https://doi.org/10.1080/10291954.2019.1675254

Jamil, C. Z. M., Mohamed, R., Muhammad, F., & Ali, A. (2015). Environmental Management Accounting Practices in Small Medium Manufacturing Firms. Procedia - Social and Behavioral Sciences, 172, 619–626. https://doi.org/10.1016/j.sbspro.2015.01.411

Jiao, X., Zhang, P., He, L., & Li, Z. (2022). Business sustainability for competitive advantage: identifying the role of green intellectual capital, environmental management accounting and energy efficiency. Economic Research-Ekonomska Istrazivanja , 36(2), -. https://doi.org/10.1080/1331677X.2022.2125035

Khlif, H., Samaha, K., & Azzam, I. (2015). Disclosure, ownership structure, earnings announcement lag and cost of equity capital in emerging markets. Journal of Applied Accounting Research, 16(1), 28–57. https://doi.org/10.1108/JAAR-06-2012-0046

Kim, J. B., & Sohn, B. C. (2013). Real earnings management and cost of capital. Journal of Accounting and Public Policy, 32(6), 518–543. https://doi.org/10.1016/j.jaccpubpol.2013.08.002

Leary, M. R. (2001). Impression Management, Psychology of. In International Encyclopedia of the Social & Behavioral Sciences.

Leary, M. R., & Kowalski, R. M. (1990). Impression Management: A Literature Review and Two-Component Model. Psychological Bulletin, 107(1), 34–47. https://doi.org/10.1037/0033-2909.107.1.34

Lodhia, S., & Hess, N. (2014). Sustainability accounting and reporting in the mining industry: Current literature and directions for future research. Journal of Cleaner Production, 84(1), 43–50. https://doi.org/10.1016/j.jclepro.2014.08.094

Luo, X., Zhang, Q., & Zhang, S. (2021). External financing demands, media attention and the impression management of carbon information disclosure. Carbon Management, 12(3), 235–247. https://doi.org/10.1080/17583004.2021.1899755

Mastanora, R. (2019). Manajemen Impresi dalam Membangun Reputasi Kantor Pertahanan Kabupaten Bengkulu Utara. Al Qolam: Jurnal Dakwah Dan Pemberdayaan Masyarakat, 3(1).

Nahusona, A. K. D., & Andadari, R. K. (2018). Pembaharuan status, pencitraan personal, kepercayaan dan keputusan pembelian daring. Jurnal Ekonomi Dan Bisnis, 21(2), 267–288.

Naughton, J. P., Wang, C., & Yeung, I. (2019). Investor sentiment for corporate social performance. Accounting Review, 94(4), 401–420. https://doi.org/10.2308/accr-52303

Nik Ahmad, N. N., & Hossain, D. M. (2019). Exploring the meaning of climate change discourses: an impression management exercise? Accounting Research Journal, 32(2), 113–128. https://doi.org/10.1108/ARJ-07-2016-0085

Nkundabanyanga, S. K., Muramuzi, B., & Alinda, K. (2021). Environmental management accounting, board role performance, company characteristics and environmental performance disclosure. Journal of Accounting and Organizational Change, 17(5), 633–659. https://doi.org/10.1108/JAOC-03-2020-0035

Prasad, K., Kumar, S., Devji, S., Lim, W. M., Prabhu, N., & Moodbidri, S. (2022). Corporate social responsibility and cost of capital: The moderating role of policy intervention. Research in International Business and Finance, 60(January), 1–16. https://doi.org/10.1016/j.ribaf.2022.101620

Rennekamp, K. (2012). Processing Fluency and Investors’ Reactions to Disclosure Readability. Journal of Accounting Research, 50(5), 1319–1354. https://doi.org/10.1111/j.1475-679X.2012.00460.x

Sari, R. N., Pratadina, A., Anugerah, R., Kamaliah, K., & Sanusi, Z. M. (2020). Effect of environmental management accounting practices on organizational performance: role of process innovation as a mediating variable. Business Process Management Journal, 27(4), 1296–1314. https://doi.org/10.1108/BPMJ-06-2020-0264

Solovida, G. T., & Latan, H. (2021). Achieving triple bottom line performance: highlighting the role of social capabilities and environmental management accounting. Management of Environmental Quality: An International Journal, 32(3), 596–611. https://doi.org/10.1108/MEQ-09-2020-0202

Suripto, B. (2013). Manajemen Laba Dan Manajemen Impresi Dalam Laporan Tahunan: Penelitian Strategi Pengungkapan Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, 10(1), 40–59. https://doi.org/10.21002/jaki.2013.03

Van Eck, N. J., & Waltman, L. (2014). Visualizing Bibliometric Networks. In Measuring Scholarly Impact. https://doi.org/10.1007/978-3-319-10377-8_13

Wicaksono, A. P., & Setiawan, D. (2022). Water disclosure in the agriculture industry: Does stakeholder influence matter? Journal of Cleaner Production, 337(January). https://doi.org/10.1016/j.jclepro.2022.130605

Yan, B., Aerts, W., & Thewissen, J. (2019). The informativeness of impression management − financial analysts and rhetorical style of CEO letters. Pacific Accounting Review, 31(3), 462–496. https://doi.org/10.1108/PAR-09-2017-0063

Yang, M., Li, Y., & Dong, D. (2023). Strategic information disclosure and the cost of equity capital: Evidence from China. Finance Research Letters, 51(111). https://doi.org/10.1016/j.frl.2022.103418

Zain, A. (2015). Manajemen Laba dalam Praktik Manajemen Impresi pada Perusahaan BUMN yang Terdaftar di BEI Periode 2012-2014. AKRUAL: Jurnal Akuntansi, 6(2), 115–126.

Zhang, F., Guo, S., Liu, X., Wang, Y., Engel, B. A., & Guo, P. (2020). Towards sustainable water management in an arid agricultural region: A multi-level multi-objective stochastic approach. Agricultural Systems, 182(17), 102848. https://doi.org/10.1016/j.agsy.2020.102848

Zhou, Z., Liu, L., Zeng, H., & Chen, X. (2018). Does water disclosure cause a rise in corporate risk-taking?—Evidence from Chinese high water-risk industries. Journal of Cleaner Production, 195, 1313–1325. https://doi.org/10.1016/j.jclepro.2018.06.001

DOI: http://dx.doi.org/10.20961/jab.v23i2.1106

Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia

Creative Commons License
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License

Visitor Statistic