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All Journal Jurnal Ilmiah Akuntansi Kesatuan
Erna Wati
Universitas Internasional Batam, Indonesia
Economics, Econometrics & Finance

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The Effect of CSR and Ownership Structure on Environmental Innovation: The Moderating of CEO Narcissism Erna Wati; Sari Dewi; Iskandar Itan; Finia Novarisy Zultia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5277

Abstract

In the context of increasing global awareness of environmental sustainability and the growing pressure on corporations to adopt responsible business practices. This study examines the effects of CSR performance and ownership structure, specifically insider ownership and institutional ownership, on environmental innovation, while also considering the moderating effect of CEO narcissism in Indonesian listed companies. Using purposive sampling, this study focuses on firms listed on the Indonesia Stock Exchange between 2019 and 2022 that published sustainability reports. The results show that CSR performance has a significant positive effect on environmental innovation, indicating that higher CSR engagement leads to greater environmental innovation, while insider ownership and institutional ownership have no significant direct effects on environmental innovation. In terms of moderation, CEO narcissism does not significantly moderate the relationship between CSR and environmental innovation, but it significantly moderates the relationship between ownership structure (insider and institutional ownership) and environmental innovation. Environmental innovation is primarily driven by CSR performance, whereas the influence of ownership structure depends on CEO narcissism as a key moderating factor. This study contributes to the literature by integrating CSR, ownership structure, and CEO behavioral traits in explaining environmental innovation in an emerging market context.
Linking Industry 4.0 Technologies to Organizational Performance through Human Skill Capabilities Erna Wati; Iskandar Itan; Teddy Jurnali; Sheila Septiany; Erliani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4095

Abstract

The Fourth Industrial Revolution (Industry 4.0) is transforming industries worldwide through advanced technologies such as cyber-physical systems, big data analytics, cloud computing, robotics, 3D printing, and augmented reality. This study examines the relationship between Industry 4.0 adoption, human skill capabilities, and organizational performance. Using quantitative research design and survey-based data collection, the research investigates how technological integration and workforce competencies contribute to business outcomes. Findings reveal that Industry 4.0 technologies significantly enhance organizational performance, particularly in efficiency, productivity, and cost-effectiveness. However, the study also emphasizes that technological advancements alone are insufficient; skilled human capital is critical for effective implementation and management. Competent employees are essential to address challenges, optimize the use of new technologies, and sustain organizational growth. The results highlight the need for organizations to balance investments in technology with workforce development, ensuring employees can adapt to rapid changes in the industrial landscape. This study contributes to both theory and practice by demonstrating that aligning technological progress with human capability development is vital for organizations to enhance performance and maintain competitiveness in the Industry 4.0 era.
Co-Authors Erliani Finia Novarisy Zultia Iskandar Itan Jurnali, Teddy Sari Dewi Septiany, Sheila