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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Indah Oktari Wijayanti
Faculty of Economics and Business, Universitas Bengkulu, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Influence of CEO Characteristics on Environmental, Social, and Governance (ESG) Information Disclosure at IDXESGL Sholeha Kurnia Difitri; Indah Oktari Wijayanti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i2.1644

Abstract

The objective of this research is to examine how the traits of CEOs impact the release of ESG information in companies that are part of the IDXESGL index on the Indonesian Efe Exchange (IDX) during the timeframe of 2021-2023. The characteristics of the CEOs studied are with four characteristics including tenure, age, gender, and educational background. The findings of the study revealed that the tenure and age of the CEO had a negative effect on the disclosure of ESG information, while the gender and educational background of the CEO had a positive influence on the disclosure of ESG information. This study only considers four characteristics of CEOs as independent variables that affect the disclosure of ESG information so for future researchers it is suggested to add other factors of CEO characteristics such as citizenship & ethnicity, and CEO narcissism so that they can be explained simultaneously in the research model to obtain a more thorough understanding of the influence of CEO characteristics on ESG information disclosure. These results will offer useful perspectives on how the traits of a CEO can impact the choices and behaviors they make in relation to ESG. These findings can also contribute to corporate governance literature and provide practical implications for companies in formulating effective ESG information disclosure strategies for a company's sustainability.
Audit Quality as a Moderation Variable in Environmental, Social and Governance on the Financial Performance of IDX ESG Leaders Company Rahma Wati; Indah Oktari Wijayanti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1689

Abstract

The aim of this research is to investigate how Environmental, social, and Governance (ESG) factors impact financial performance, with consideration of Audit Quality, in companies listed on IDXESG Leaders. The study utilised secondary data from companies listed on IDX ESG Leaders. Quantitative methods were employed in this research. A purposive sampling approach was used to select companies based on specific criteria: (1) being listed on IDX ESG Leaders, and (2) consistently appearing on IDX ESG Leaders between 2021 and 2023. In this study, financial performance was considered as a dependent variable. Environmental, social, and ESG were identified as independent variables, while Audit Quality was treated as a moderation variable. The findings indicated a negative correlation between Environmental, Social, and Governance factors and the Financial Performance of IDX ESG Leaders companies, with no moderation effect being observed by Audit Quality. It is important to note that the study had limitations, including a small sample size of only 18 companies and the sole use of ROE as a measure for financial performance.
Analysis of the Influence of Islamic Corporate Governance (ICG) and Sharia Compliance on Fraud Prevention Wulida Oktihandani; Indah Oktari Wijayanti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1691

Abstract

This study investigates how Islamic Corporate Governance (ICG) and Sharia Compliance impact the prevention of fraud in Sharia Commercial Banks and Sharia Business Units during the observation period of 2021-2023. It also, examines whether these two aspects have a real or symbolic influence, given that previous findings show a mismatch between normative governance structures and the effectiveness of their implementation. The Sharia Supervisory Board, Board Commissioners, and Board Directors contribute to the establishment of Islamic Corporate Governance. The Islamic Income Ratio (IsIR) and Profit Sharing Ratio (PSR) are used to evaluate compliance with Sharia principles. The dependent variable fraud calculated by calculating amount audits internal. Research studied all Islamic Commercial Banks and Business Units Indonesia from 2021-2023. Sample selected using purposive sampling method. Data obtained from annual report for the year 2021-2023 was processed using Eviews 12. The findings of the research indicate that the Board of Commissioners has a favourable impact on preventing fraud, whereas the Sharia Supervisory Board, Board of Directors, Islamic Income Ratio (IsIR), and Profit Sharing Ratio (PSR) do not contribute to fraud prevention. It should be noted that the adjusted R-squared value in this study is a modest 11.354%. The Sharia Compliance variable is determined based on only two indicators, namely the Islamic Income Ratio (IsIR) and Profit Sharing Ratio (PSR).
Co-Authors Rahma Wati Sholeha Kurnia Difitri Wulida Oktihandani