Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Indonesian Journal of Accounting and Governance Jurnal Akuntansi
Se Tin, Se Tin
Unknown Affiliation
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Board Characteristics on ESG Performance: Evidence from Indonesia Jovita, Gabriella Alodia; Se Tin, Se Tin
Indonesian Journal of Accounting and Governance Vol. 9 No. 1 (2025): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/cn7v8a42

Abstract

The Environmental, Social, and Governance (ESG) framework has become a growing concern for companies worldwide, including those in emerging markets like Indonesia. Despite its recognized benefits, ESG implementation presents challenges and heavily depends on strategic roles of corporate boards. As ESG practices in Indonesia are still at the early stages, board-level decisions play a critical role in shaping sustainable business direction. Grounded in Resource Dependence Theory and Legitimacy Theory, this study aims to expand the literature on board characteristics by examining the influence of two key variables—composite board and board members’ overseas study background—on ESG performance. The research analyzes data from 23 Indonesian listed companies that consistently disclosed ESG-related information through the Refinitiv Database during the 2021-2023 period. Using multiple regression analysis, the findings reveal that both the presence and independent directors and overseas educational background of board members have a significant positive impact on ESG performance. These results provide valuable insights for companies and regulators in formulating governance strategies to enhance sustainability practices.  
The Relationship Between XBRL Adoption and CSR Disclosure Transparency in Companies Listed on The Indonesia Stock Exchange Tarigan, Rony; Se Tin, Se Tin
Jurnal Akuntansi Vol. 17 No. 2 (2025): Vol. 17 No. 2 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i2.12217

Abstract

Purpose – This study aims to analyze the relationship between the implementation of eXtensible Business Reporting Language (XBRL) and the transparency of Corporate Social Responsibility (CSR) disclosures in companies listed on the Indonesia Stock Exchange. The research is based on the frameworks of Stakeholder Theory and Legitimacy Theory, which serve as the foundation for assessing structured non-financial reporting practices. Design/Methodology/Approach – A quantitative explanatory approach was applied to investigate the relationships between variables in the research model. Data were collected through a survey involving 75 respondents responsible for sustainability reporting in public companies familiar with the use of XBRL. The sampling technique employed was purposive sampling, with selection criteria focusing on individuals directly involved in preparing CSR reports and digital company documents. The instrument consisted of 25 indicators derived from prior studies. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. Findings – The results indicate that XBRL adoption significantly and positively affects CSR transparency (β = 0.879; R² = 0.772). This finding demonstrates thatXBRL serves not only as a technical reporting tool but also as a strategic instrument for enhancing the transparency, comparability, and reliability of nonfinancial disclosures. Research limitations/Implications – The study is limited to public companies already familiar with the XBRL system. Future research is encouraged to consider additional factors such as technological readiness and regulatory pressures. These findings highlight the need for a national XBRL-based CSR taxonomy and integration of digital sustainability reporting into regulatory platforms such as OJK’s SPE system. Keywords: CSR, Digital Reporting, Information Transparency, XBRL
Co-Authors Jovita, Gabriella Alodia Tarigan, Rony