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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Hery Haryanto
Faculty of Business and Management, Universitas Internasional Batam, Batam, Indonesia

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Corporate Social Responsibility in Family-Controlled Firms: A Moderated Study of Slack Resources in Indonesian Manufacturing Hery Haryanto; Hesniati; Badra Maitri
Jurnal Dinamika Akuntansi dan Bisnis Vol. 12 No. 2 (2025): September 2025
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.2733

Abstract

The socioemotional wealth perspective emphasizes a company’s concern with preserving its reputation and image. This study investigates the effects of family firms, family ownership, and family management on corporate social responsibility (CSR) disclosure, with slack resources serving as a moderating variable.Employing a quantitative approach, the analysis draws on secondary data from 118 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018–2022, yielding 590 firm-year observations. Multiple linear regression using Stata was applied. The results show that family firms have a significant negative effect on CSR disclosure, while family management has a significant positive effect. In contrast, family ownership exhibits no significant relationship with CSR disclosure. Moreover, slack resources are found to moderate the relationships between family firms, family ownership, family management, and CSR disclosure.
Rethinking Digital Sustainability Synergy: When Green Innovation Moderates the Impact of AI on Firm Performance Hery Haryanto; Venia Joecy; Candy Candy
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 2 (2026): September 2026: in progress
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i2.769

Abstract

This study examines how Artificial Intelligence (AI) affects firm performance in the context of green innovation. Grounded in resource-based view (RBV) and dynamic capability theory, we test whether Green Technology Innovation (GTI), Green Management Innovation (GMI), and Green Product Innovation (GPI) moderate the AI performance relationship. Using data from manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2019 -2023 and hierarchical regression analysis, we find AI significantly improves firm performance. GTI strengthens this effect, GPI weakens it, and GMI shows no significant moderation. These results suggest that combining AI with sustainability strategies yields mixed outcomes depending on the type of green innovation adopted, contributing to the literature on digital transformation and sustainability.
Co-Authors Badra Maitri Candy Candy Hesniati Venia Joecy