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All Journal Jati: Jurnal Akuntansi Terapan Indonesia EBSJ
Abdulrahim, Mohamed Omar
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Economics, Econometrics & Finance

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The Interplay of Organizational Culture and Governance in Enhancing Sustainability Performance Abdulrahim, Mohamed Omar; Sukoharsono, Eko Ganis; Setyarini, Any; Subekti, Imam
Economics and Business Solutions Journal Vol. 8 No. 2 (2024): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v8i2.8988

Abstract

It seems that Indonesia still lacks understanding about the disclosure of sustainability. Furthermore, it is believed that socioeconomic, cultural, governance and environmental challenges are crucial to the success of a business. The influence of corporate governance and organizational culture on sustainability performance, with strategic posture acting as a moderating variable, leads to intriguing issues that warrant further analysis. This study's population consists of all companies listed on the Indonesia Stock Exchange. Purposive sampling is used as a technique in this study. The company's website, which includes information from 2009 to 2018, was sourced from www.idx.co.id and other pertinent sources. Data collection was done, and Warp PLS algorithms were employed for the analysis method. After analyzing and debating the data, the following conclusion was reached: corporate governance and organizational culture greatly impact sustainable performance. When examining the impact of corporate governance and organizational culture on sustainability performance, strategic posture may act as a moderating factor
Corporate Environmental Disclosure in Practice: A Case Study of Indonesian Firms Under Regulatory Reform Syah, Sultan; Abdulrahim, Mohamed Omar; Medya , Nova Dwi; Syah, Sri Rahayu
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 9, No 1: March 2026
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v9i1.30643

Abstract

This study aims to understand the effects of carbon emission disclosure (CED) and PROPER on firm value and considers firm size, profitability, and leverage, before and after the implementation of POJK No. 51 of 2017. This study is quantitative and utilized secondary data sourced from PROPER, annual, and sustainability reports. The sample covered the 24 environmentally sensitive firms joining PROPER and were listed on the Indonesia Stock Exchange from 2010 to 2024. Longitudinal panel data regression (fixed or random effects) was employed to determine the most appropriate model. The findings uncovered that while regulatory changes seemed to successfully close the gaps in legitimacy for sustainability reporting, frameworks supporting self-regulation, like PROPER, did not significantly impact how investors view a firm. The government should improve and modernize regulations to support a market-based, environmentally sustainable approach. These results confirmed that disclosure measures affected how the market perceived an emerging market’s emissions transparency. From a practical perspective, it shows regulators, investors, and managers that mandatory reporting enhances corporate reputation and market confidence, whereas voluntary measures such as PROPER require more to be effective.
Co-Authors Any Setyarini, Any Eko Ganis Sukoharsono Imam Subekti Medya , Nova Dwi Syah, Sri Rahayu Syah, Sultan