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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen Jurnal Kajian Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis JASF (Journal of Accounting and Strategic Finance) JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Informasi Akuntansi
Kesaulya, Feby Astrid
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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BOARD CHARACTERISTIC TO INTEGRATED REPORTING Putri, Weny; Kesaulya, Feby Astrid; Khairunnisa, Khairunnisa
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 10 No 1 (2025): Jurnal JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v10i1.224

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh board characteristic terhadap pengungkapan integrated reporting. Board characteristic diprokiskan dengan dua proksi, yaitu gender diversity dan board expertise. Jenis penelitian ini adalah penelitian kunatitatif dengan teknik analisis regresi berganda menggunakan aplikasi E-views. Populasi penelitian ini adalah perusahaan yang terdaftar di BEI. Sampel pada penelitian ini adalah perusahaan pada sektor energi yang telah menerbitkan laporan tahunan secara berturut-turut pada tahun observasi yaitu tahun 2021-2023 berjumlah 68 perusahaan. Hasil penelitian menunjukkan bahwa board characteristic yang diproksikan dengan gender diversity dan board expertise tidak mempengaruhi pengungkapan integrated reporting.
Does Ethical Context Affect the Ethically Related Judgment by the Observers of Earnings Management? Kesaulya, Feby Astrid; Putri, Weny; Khairunnisa, Khairunnisa
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.51

Abstract

This research aims to empirically prove that there will be a difference in ethically related judgment by the observer of earnings management, primarily when they work in the company, which has a higher ethical context or value, and they know the moral agent personally. This research used experiment 2x2 between subjects to collect data by giving each respondent different treatments and scenarios. The different treatments to the respondents are the diverse workplaces with different ethical values and whether the respondents were related to the moral agent. The sample for this research is the students of Musi Charitas Catholic University from both accounting and management majors who have been taking specific courses, e.g., Business Ethics, Business and Management, and Management Control System, so that they can figure out the organizational structure and how earnings management happen. The final sample for this research is 67 respondents from both majors. The result of this research proves that there is no different ethically related judgment from each observer in each scenario, whether they come from the company with the high or low ethical context or whether they know the moral agent personally or not. The results indicate that ethical judgment is more affected by the ethical value from each person rather than organizational culture or egocentric bias.
KINERJA ESG PADA PERUSAHAAN KELUARGA: PERAN FOUNDER DOMINATION, RISIKO PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL Devi Anna, Yane; Kesaulya, Feby Astrid
Jurnal Kajian Akuntansi Vol 10 No 1 (2026): JUNI 2025
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v10i1.11428

Abstract

This study analyzes the effect of founder domination and firm risk on Environmental, Social, and Governance (ESG) performance, and examines the role of institutional ownership as a moderating variable. The research was conducted on family firms in the Indonesian manufacturing sector with a total sample of 83 companies observed over two years. Data were analyzed using moderated regression analysis. The results show that founder domination does not affect ESG performance, reflecting the diminishing influence of founders as control shifts to subsequent generations. Firm risk has a significant positive impact on ESG performance, suggesting that companies facing higher risk tend to strengthen their sustainability practices to enhance legitimacy and transparency. Institutional ownership is found to moderate the relationships between founder domination, firm risk, and ESG performance, confirming its role as an external governance mechanism that enhances monitoring quality and promotes more substantial sustainability commitments. These findings enrich the literature on family firms and ESG, particularly regarding the importance of ownership structure in shaping sustainability outcomes. Furthermore, the study confirms that improving ESG performance is not merely a compliance activity but an effective strategic response to the risks companies face.   Keywords: Corporate Risk; ESG Performance; Founder Domination; Institutional Ownership.  
Co-Authors Abdulhakim, Muhammad Faruq Agung, Chris Petra Aprilya , Clara Desky Chandra, Gerry Chrestella, M. Helsa Devi Anna, Yane Febriany, Novita Kelvin Wijaya, Kelvin Khairunnisa Khairunnisa Lesmana, Winni Lisandra, Ines Lorensya, Tharissa Parlindungan, Salomon Pipin Sukandi Putri, Nabilla Ditya Putri, Weny Romlah ., Romlah Samuel Samuel Sari, Anjelina Puspita Sri, Dewi Sulistyawati, Maria Fransiska Sulistyawati, Maria Fransiska Sri Vera Intanie Dewi Yogi Ginanjar