Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Journal of Economics, Entrepreneurship, Management Business and Accounting
Rahmawati Rahmawati
Universitas Patompo, Indonesia
Economics, Econometrics & Finance

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Governance Mechanisms, Sustainability Reporting, and Investor Confidence: The Mediating Role of Information Risk Andi Aris Mattunruang; Rahmawati Rahmawati; Inayah Abdillah Rabbani; Nurul Afiqah Annas
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i2.897

Abstract

Purpose – This study examines the role of corporate governance mechanisms in reducing information risk and enhancing investor confidence through sustainability reporting. The topic is important as increasing ESG disclosure requirements and market expectations have intensified the need for transparent and credible corporate reporting to mitigate information asymmetry in emerging markets. Design/methodology/approach – Research employs a quantitative approach using panel data from 35 firms listed in the Indeks SRI-KEHATI over the period 2018–2024, resulting in 245 observations. Panel data regression is used to analyze the effect of governance mechanisms on information risk, while Structural Equation Modeling (SEM-PLS) is applied to examine direct and mediating relationships among variables. Finding/Results – The results indicate that governance mechanisms significantly reduce information risk, particularly through independent commissioners, board size, and institutional ownership. Furthermore, information risk plays a significant mediating role in strengthening investor confidence, as lower information asymmetry leads to higher market trust. Originality/Value – This study provides empirical evidence on the mediating role of information risk in the relationship between governance mechanisms and investor confidence within the context of sustainability reporting. The findings highlight that effective governance and transparent ESG disclosure are not only regulatory requirements but also strategic tools to enhance market credibility and investor trust in emerging markets.
Technological Innovation Improves SMEs Performance Through Knowledge Management Practices Rahmawati Rahmawati; Andi Aris Mattunruang; Yonas Ferdinand Riwu
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i2.898

Abstract

Purpose – This study examines how technological innovation influences the performance of SMEs in South Sulawesi through the role of knowledge management. The topic is important as many SMEs are transitioning from traditional business practices to digital platforms, particularly e-commerce, supported by increasing government initiatives. Understanding this transformation provides insights into improving competitiveness and sustainability in emerging markets. Design/methodology/approach – This research employs a quantitative approach using survey data collected from SMEs in South Sulawesi. The study integrates the technology acceptance model to analyze the relationship between innovation, trust, and interest in e-commerce adoption. Data were analyzed using least squares regression to measure the effect of technological innovation on SME performance, with knowledge management as a supporting construct. Finding/Results – The results indicate that SMEs adopting technological innovation demonstrate significantly better performance compared to those that rely on traditional methods. Innovation, supported by effective knowledge management practices, enhances productivity and competitiveness. Originality/Value – This study highlights the strategic role of integrating technological innovation and knowledge management in improving SME performance, offering practical implications for policymakers and business actors in accelerating digital transformation.
Co-Authors Andi Aris Mattunruang Inayah Abdillah Rabbani Nurul Afiqah Annas Yonas Ferdinand Riwu