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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment Jurnal ASET (Akuntansi Riset) SEIKO : Journal of Management & Business Jurnal Bisnis dan Akuntansi Journal of Global Business and Management Review International Journal of Economics Development Research (IJEDR) Global Financial Accounting Journal Jurnal Akademi Akuntansi (JAA) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ipteks Terapan : research of applied science and education Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Research of Accounting and Governance Conference on Community Engagement Project (Concept) E-JURNAL AKUNTANSI Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Septiany, Sheila
Universitas Internasional Batam
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Do monitoring agents strengthen the impact of founder and family boards on firm performance? Suparman, Meiliana; Jurnali, Teddy; Lau, Andy; Septiany, Sheila
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.22882

Abstract

Research aims: This research aims to test the moderating effect of monitoring agents on the effect of the founder-board of directors (founder-BOD) and family-board of directors (family-BOD) on firm performance. Monitoring agents are represented by independent directors and commissioners. In this case, the age, size, and industrial type of the firms are the control variables.Design/Methodology/Approach: This quantitative research employed secondary data from 489 firms registered in the Indonesia Stock Exchange from 2018 to 2022. In this case, the observation data were 2,445, which were tested using a panel regression method. Research findings: Hypothesis test results show that monitoring agents strengthen the negative effect of founder-BOD on firm performance. Another result shows that family-BOD does not have a significant effect on firm performance, and monitoring agents do not show a moderating effect on the relationship. Theoretical contribution/Originality: This research provides new insights into the role of monitoring agents within Indonesia's two-tier governance system, enhancing our understanding of corporate governance in emerging economies. It offers a novel perspective on how independent directors and commissioners influence firm performance, contributing to the literature on corporate governance. Practitioner/Policy implication: The findings underscore the importance of enhancing the independence and effectiveness of monitoring agents to improve firm governance. These insights are relevant for policymakers and corporate governance reforms in Indonesia and similar emerging economies.Research limitation/Implication: Further research could consider the quality of monitoring agents, such as regulation, culture, social relationships, and knowledge.
Mapping the Impact of Strategic Leadership on Organizational Performance: A Systematic Literature Review Septiany, Sheila; Erica, Herlis; Mulyadi, Mulyadi; Aseanty, Deasy; Anggiani, Sarfilianty
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5412

Abstract

This study investigates the dynamic relationship between strategic leadership and organizational performance through a Systematic Literature Review (SLR) of 22 peer-reviewed articles published between 2015 and 2025. It highlights how strategic leadership influences organizational outcomes through mediating factors such as innovation capability, identity framing, digital readiness, emotional intelligence, and perceived organizational support. Using the PRISMA protocol and Scopus-indexed sources, the review combines bibliometric mapping and thematic synthesis to reveal conceptual linkages, thematic clusters, and methodological gaps in the existing literature. Findings suggest that strategic leadership plays a pivotal role not only in setting organizational direction and driving innovation intensity but also in cultivating adaptive, inclusive cultures amid uncertainty. The study culminates in an integrative conceptual framework that redefines strategic leadership as a multidimensional catalyst for sustainable performance, offering a consolidated theoretical foundation and actionable guidance for scholars and practitioners navigating the VUCA business landscape.
The Moderating Effect of Politically Connected Boards on The Relationship Between Board Characteristics and Earnings Management Septiany, Sheila; Jurnali, Teddy; Wati, Erna; Pertiwi, Juma
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.9043

Abstract

This research aims to test the effect of board characteristics on earnings management. Politically connected boards serve as a moderation variable that affects the relationship of board ownership to earnings management. This research used a quantitative approach and panel regression analysis method. The population of this research used data from companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The study used a sample of 357 companies. The results revealed that board ownership, board financial expertise, board tenure, politically connected boards, leverage, and board nationality had no significant impact on earnings management. Meanwhile, both firm age and firm size had a significant influence on earnings management practice.
Pengaruh Teknologi Ramah Lingkungan dan Modal Manusia terhadap Keberlanjutan Perusahaan: Peran Moderasi Investasi Hijau Erna Wati; Sheila Septiany; Eileen Kuo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i2.1334

Abstract

Penelitian ini bertujuan untuk menganalisis peran investasi hijau sebagai variabel moderasi dalam hubungan teknologi ramah lingkungan dan efisiensi modal manusia terhadap keberlanjutan perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner berskala Likert 1–5 yang diisi oleh Top Management Team (TMT) perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia, yang menghasilkan 203 responden valid dari 851 perusahaan yang dihubungi, dan data dianalisis menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa teknologi ramah lingkungan dan efisiensi modal manusia berpengaruh signifikan terhadap keberlanjutan perusahaan. Selain itu, investasi hijau terbukti memperkuat pengaruh teknologi ramah lingkungan terhadap keberlanjutan perusahaan, namun tidak memoderasi hubungan antara efisiensi modal manusia dan keberlanjutan perusahaan. Temuan ini mengimplikasikan pentingnya pengelolaan sumber daya internal dan alokasi investasi hijau dalam meningkatkan daya saing dan keberlanjutan perusahaan di tengah meningkatnya tuntutan praktik bisnis ramah lingkungan. Keterbatasan penelitian terletak pada fokus sampel perusahaan non-keuangan di Indonesia, penggunaan desain cross-sectional, dan pemanfaatan data berbasis persepsi responden, yang berpotensi membatasi generalisasi hasil penelitian. Keterbaruan penelitian ini terletak pada pengujian investasi hijau sebagai variabel moderasi yang masih jarang diteliti pada perusahaan non-keuangan di negara berkembang, sehingga memberikan kontribusi teoretis dan praktis terhadap pengembangan literatur keberlanjutan perusahaan.
Strengthening transparency and performance: The role of independent commissioners in enhancing CSR disclosure's impact on firm performance Septiany, Sheila; Jurnali, Teddy; Antonia Sim, Cicilia; Suparman, Meiliana; Wati, Erna
Jurnal Siasat Bisnis VOL 30, NO 1 (2026)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol30.iss1.art1

Abstract

Purpose – This study examines the effects of corporate social responsibility (CSR) disclosure on firm performance measured by Return on Equity (ROE), while examining the moderating role of independent commissioners in strengthen this relationship.Design/methodology/approach – This research uses data obtained from all publicly listed companies on the Indonesia Stock Exchange, comprising 514 firm-year observations from 2018 to 2022. Employing moderated regression analysis model, the study evaluates the direct and moderating effects within the proposed research framework.Findings – The findings reveal that CSR disclosure is positively and significantly related to the firm performance. In addition, independent commissioners are shown to strengthen the relationship, where more independent and objective supervision increases the effectiveness of CSR and attracts investor confidence.Research limitations/implications – This study aggregates CSR disclosure without differentiating its parts and does not account for the features of independent commissioners, such as knowledge or tenure. Future studies should explore these dimensions and conduct comparative or longitudinal studies to enhance the understanding of CSR's impact on financial performance.Practical implications – This study provides guidance for company management to improve CSR strategies by enhancing the oversight quality of independent commissioners. The findings also suggest that policymakers and professional institutions should focus on strengthening the competence and accountability of board members through evaluation frameworks and training programs, to ensure effective governance in CSR practices and long-term firm performance.Originality/value – This study offers a new perspective by examining the moderating role of independent commissioners in the CSR to financial performance relationship in Indonesia, using a more detailed CSR disclosure measure based on the GRI 2021 framework. It provides practical and academic insights into governance and sustainability in emerging markets.
Mapping the Impact of Strategic Leadership on Organizational Performance: A Systematic Literature Review Septiany, Sheila; Erica, Herlis; Mulyadi, Mulyadi; Aseanty, Deasy; Anggiani, Sarfilianty
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5412

Abstract

This study investigates the dynamic relationship between strategic leadership and organizational performance through a Systematic Literature Review (SLR) of 22 peer-reviewed articles published between 2015 and 2025. It highlights how strategic leadership influences organizational outcomes through mediating factors such as innovation capability, identity framing, digital readiness, emotional intelligence, and perceived organizational support. Using the PRISMA protocol and Scopus-indexed sources, the review combines bibliometric mapping and thematic synthesis to reveal conceptual linkages, thematic clusters, and methodological gaps in the existing literature. Findings suggest that strategic leadership plays a pivotal role not only in setting organizational direction and driving innovation intensity but also in cultivating adaptive, inclusive cultures amid uncertainty. The study culminates in an integrative conceptual framework that redefines strategic leadership as a multidimensional catalyst for sustainable performance, offering a consolidated theoretical foundation and actionable guidance for scholars and practitioners navigating the VUCA business landscape.
The Effect of CEO Foreign Experience on Climate Change Disclosure with Executive Compensation as a Moderating Variable Iskandar Itan; Sukiantono Tang; Sheila Septiany; Kennardi Tanujaya; Yanti Yanti
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.5029

Abstract

This study examines the relationship between CEO foreign experience and climate change disclosure among Indonesian listed companies, using the Task Force on Climate-Related Financial Disclosures framework. Drawing on Upper Echelons Theory, the study explores how executive background and governance mechanisms shape corporate transparency in response to climate-related risks. Using panel data from 1,925 firm-year observations of companies listed on the Indonesia Stock Exchange from 2020 to 2023, the analysis employs ordinary least squares regression as the main estimation method, while generalized least squares is used as a robustness check to ensure the consistency of the results. The findings reveal that a CEO’s foreign experience is negatively associated with climate change disclosure, suggesting that firms led by CEOs with overseas experience tend to disclose less climate-related information. In contrast, executive compensation has a positive effect on disclosure. Further analysis reveals that executive compensation negatively moderates the relationship between CEO foreign experience and climate change disclosure, suggesting that incentive mechanisms weaken the disclosure behavior of foreign-experienced CEOs. This study contributes to the literature by providing new evidence on how leadership characteristics and compensation structures shape corporate climate transparency in an emerging market context.
Do Female Directors Enhance ESG Performance? The Moderating Role of FinTech in Indonesian Banking Meiliana Suparman; Riska Hariyanti; Sheila Septiany
Research of Accounting and Governance Vol. 4 No. 2 (2026): JULY 2026
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v4i2.584

Abstract

This study examines the effect of female representation on the board of directors on environmental, social, and governance (ESG) performance in the banking sector. The rapid growth of financial technology (FinTech) creates a governance phenomenon by potentially reshaping how board diversity influences sustainability outcomes. This study uses panel data from Indonesian listed banks and analyzes 230 firm-year observations from 2019 to 2023. This study applies moderated regression analysis (MRA) to test the proposed relationships. The findings show that female representation on the board of directors improves ESG performance. However, FinTech development weakens the positive effect of female directors on ESG performance, indicating that higher levels of digitalization reduce the effectiveness of board gender diversity in promoting sustainability. This study concludes that digital transformation alters the role of board governance mechanisms in achieving ESG objectives. This study provides managerial and regulatory implications by emphasizing the importance of aligning FinTech strategies with board governance practices to ensure that digitalization supports, rather than undermines, corporate ESG commitments and long-term sustainability.
When Founders Lead: Independent Directors, Institutional Ownership, and Firm Value Teddy Jurnali; Sheila Septiany; Jolin Floren Elvinis; Iskandar Itan; Budi Chandra
Jurnal Dinamika Akuntansi dan Bisnis Vol. 13 No. 1 (2026): March 2026
Publisher : ccounting Department, Universitas Syiah Kuala, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v13i1.830

Abstract

This paper aims to examine the relationship between founder on board of directors and firm value, considering the moderating roles of independent directors and institutional ownership. The study sample includes 2,141 observations of companies listed on the Indonesia Stock Exchange for the 2018–2022 period, and was analyzed using panel regression. The results in this paper show that the founder on the board has a negative and significant effect on firm value, while institutional ownership strengthens the relationship, and independent directors have no effect. These findings emphasize the importance of institutional investors as a governance mechanism capable of controlling potential agency conflicts due to founder dominance. This study contributes to the corporate governance literature in emerging markets. It provides practical implications for regulators, investors, and family firms in optimizing the role of founders in creating firm value.
HOW CEO NARCISSISM SHAPES FIRM PERFORMANCE OVER TIME: EVIDENCE FROM INDONESIA Meiliana Suparman; Tiffany Lim; Teddy Jurnali; Sheila Septiany; Iwan Suhardjo
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2613

Abstract

This study examined the impact of CEO narcissism and long-term firm performance in Indonesia. We utilized data from 2,618 observations of listed companies registered on the Indonesia Stock Exchange between 2017 and 2021, employing Ordinary Least Squares (OLS) regression analysis. The findings revealed a positive and significant impact of CEO narcissism on the current and future firm performance. These results are further validated through robust coarsened exact matching (CEM) tests. Furthermore, the study investigated the moderating effect of CEO tenure, revealing a weakening association between narcissism and performance over extended CEO leadership. In addition, CEO ownership and board size do not moderate this relationship. Our study offers valuable insights for Indonesian companies. While the study highlights a positive impact on performance, the moderating effect of CEO tenure suggests potential downsides to narcissism in the long run. This study offers valuable considerations on the impact of CEO narcissism and long-term firm performance in Indonesia. While narcissism appears beneficial for short- and medium-term performance, the moderating effect suggests potential long-term drawbacks that warrant further investigation.
Co-Authors Angery, Evi Yessy Antonia Sim, Cicilia Aseanty, Deasy Budi Chandra Budi Harsono Budi Harsono Chandra, Budi Christian, Natalis Dewi Dewi Dewi Dewi Egnes, E Eileen Kuo Erica, Herlis Ericko Wijaya Erliani erna wati Erna Wati Erna Wati Evi Yessy Angery Febrianti Saniapon Intany, Neza Iskandar Itan Iskandar Itan Ivone, Ivone Iwan Suhardjo Jenny Jenny Jhonny Se Jolin Floren Elvinis Jurnali, Teddy Juviyanty Juviyanty Karina, Ria Kennardi Tanujaya Lau, Andy Meiliana Meiliana Meiliana Mirabelle, Eileen Mulyadi Mulyadi Nelson Ng Pertiwi, Juma Riska Hariyanti Sarfilianty Anggiani, Sarfilianty SERLY Sukiantono Tang Suparman, Meiliana Tang, Sukiantono Teddy Jurnali Tiffany Lim Tiffany Lim Valene Fortuna Lim Vaustine, Khellyn Verina Verina Wazir, Nurul Azirah Binti Mohd Wijaya, Ericko Windy Ardianti Yanti Yanti Yulfiswandi, Yulfiswandi