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All Journal Jurnal Riset Akuntansi dan Keuangan Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Trisakti Jurnal Akuntansi Manado (JAIM) Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi Kontemporer JIFA (Journal of Islamic Finance and Accounting)
Djakman, Chaerul D.
Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Akuntansi dan Keuangan Indonesia

 1 
CEO OVERCONFIDENCE, ESG DISCLOSURE, AND FIRM RISK Indah Sumunar, Kurnia; Djakman, Chaerul D
Jurnal Akuntansi dan Keuangan Indonesia Vol. 17, No. 1
Publisher : UI Scholars Hub

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Environmental, Social, and Governance (ESG) has increasingly attracted the attention of firms and stakeholders. The purpose of this study is to examine whether the mediating role of ESG disclosure has a negative effect on CEO overconfidence and firm risk, especially based on investors' perspectives. Many studies on ESG disclosure were conducted in Europe and America. Most ESG disclosures are measured using manual checklist based on annual reports or firm websites. By using panel dataset of 225 manufacturing firms in Indonesia, Malaysia, the Philippines, Singapore and Thailand from 2012-2016 obtained from Thomson Reuters’ ESG score, the research shows that CEO overconfidence has no negative direct effect on firm risk but the role of ESG disclosure as a mediating variable has a negative effect on CEO overconfidence and firm risk. CEO overconfidence has a positive effect on ESG disclo­sure and ESG disclosure has a negative effect on firm risk. CEO with overconfidence characteristics will make the best decisions to disclose ESG in order to increase firm value and reduce firm risk.
SLACK RESOURCES, FEMINISME DEWAN, DAN KUALITAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Anggraeni, Dian Yuni; Djakman, Chaerul D.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 14, No. 1
Publisher : UI Scholars Hub

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The objective of this study is to examine the impact of slack resources and board’s feminism on CSR disclosure quality. This study also investigates the role of board’s feminism in moderating the relationship between slack resources and CSR disclosure quality. The analysis of this study uses moderated regression analysis with unbalanced panel data. The sample consists of 114 firms-years which are listed in IDX and reported sustainability report for 2012-2014. The results find that slack resources have positive impact on CSR disclosure quality, while the feminism on board of commissioners have negative effect on CSR disclosure quality. There is no relationship between director’s feminism and CSR disclosure quality. The result also shows that feminism on directors and commissioners does not moderate the relationship between slack resources and CSR disclosure quality. This is probably because the boards in Indonesian public companies are still dominated by men.
QUALITY OF SUSTAINABILITY DISCLOSURE AMONG THE ASEAN-5 COUNTRIES AND THE ROLE OF STAKEHOLDERS Trianaputri, Anisa Ramadhini; Djakman, Chaerul D.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 2
Publisher : UI Scholars Hub

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This study was carried out to reveal the actual quality of sustainability disclosure, actuated by some recent studies that pointed out the lack of disclosure quality amid the growing trend of CSR and the tendency that CSR disclosure was dominantly constructed to manage the corporate image. This study also seeks to investigate the role of stakeholder groups (primary, secondary and regulatory stakeholders), by analyzing the sustainability disclosures of 224 primary sector companies among the five emerging markets in Southeast Asia: Indonesia, Malaysia, Singapore, Thailand, and Philippines in the year of 2016. The extensive disclosure index was also employed to assess each disclosure item under the GRI G4 Guidelines. The results revealed that the quality of sustainability disclosure is still low. In this regard, Thailand turns into the country with the highest score, followed by Malaysia and Indonesia. Labor practice aspect becomes the most expressed aspect by the companies, followed by environmental and social aspect. Based on results obtained, it is therefore argued that employees, auditors, mass media, and regulators have roles in encouraging companies to enhance the quality of sustainability disclosure. However, this study does not find a significant influence from the shareholders and international consumers. The contradictory result was found from creditors, conveying that they possess a negative influence on the quality of sustainability disclosure.
Co-Authors Aldi, Bob Amran Hamid, Rusyda Anggraeni, Dian Yuni Anggraeni, Dian Yuni Baskoro, Permadi Dachi, Chintia Syaninda Hartoni Hartoni Mathiang, John Mathiang Machar Nugraha, Taufan Anggara Oktavia Oktavia Setiawan, Johan Sumunar, Kurnia Indah Sumunar, Kurnia Indah Sylvia Veronica Siregar Trianaputri, Anisa Ramadhini Trianaputri, Anisa Ramadhini