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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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GREEN STRATEGIES AND COMPETITIVE ADVANTAGE: THE MODERATING ROLE OF ENTREPRENEURIAL ORIENTATION Erna Wati; Sheila Septiany; Ivone Ivone; Valene Fortuna Lim
Journal of Global Business and Management Review Vol. 8 No. 1 (2026): Journal of Global Business and Management Review
Publisher : Program Sarjana Manajemen Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jgbmr.v8i1.11874

Abstract

This study examines the effects of Green Intellectual Capital (GIC), Green Leadership (GL), and Strategic Leadership Capabilities (SLC) on Competitive Advantage (CA), and whether Entrepreneurial Orientation (EO) strengthens these effects. Data were collected through an online structured questionnaire from 163 professionals in environmentally oriented organizations using purposive sampling. The proposed model was tested using partial least squares structural equation modeling with reliability and validity checks, followed by hypothesis and interaction-effect testing. The results indicate that GIC, GL, and SLC have significant positive effect on CA. EO also significantly strengthens the effects of GIC, GL, and SLC on CA, suggesting that firms with stronger entrepreneurial orientation gain greater competitive returns from green intangible resources and leadership capabilities. This study offers managerial implications for enhancing competitiveness through targeted investments in green capabilities and entrepreneurial culture. Limitations include the single-country setting and cross-sectional survey design; therefore, future research should adopt longitudinal and multi-country designs, incorporate multi-source data, and explore additional mediating or moderating variables to provide deeper insights into the dynamic mechanisms linking green capabilities to competitive advantage.
THE IMPACT OF FEMALE DIRECTORS, PROFITABILITY, AND CEO AGE ON CARBON EMISSION DISCLOSURE: THE MODERATING ROLE OF INSTITUTIONAL OWNERSHIP IN INDONESIA Erna Wati; Sheila Septiany; Febrianti Saniapon
Global Financial Accounting Journal Vol. 10 No. 1 (2026): Vol. 10 No. 1 (2026)
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.v10i1.11668

Abstract

This study investigates the effect of female directors, defined as women serving on the board of directors within Indonesia's two-tier governance system, profitability, and CEO age on carbon emission disclosure, with institutional ownership assessed as a moderating variable. The research is driven by the persistently limited transparency of carbon emissions in Indonesia and the need to understand how governance attributes contribute to environmental accountability. A quantitative approach is applied using secondary data from non-financial firms listed on the Indonesia Stock Exchange for the 2020–2024 period. The analysis employs fixed-effect panel regression with robust standard errors, incorporating logarithmic transformations to ensure model stability and interpretability. The empirical results show that female directors on the board of directors have a significant negative effect on carbon emission disclosure, while profitability and CEO age exhibit no direct influence. The moderation analysis indicates that institutional ownership weakens the effect of profitability, strengthens the influence of CEO age, and shows no moderating role in the relationship between female directors on the board of directors and disclosure. These findings imply that institutional investors in Indonesia remain financially driven, although they tend to reinforce the long-term orientation of senior CEOs in promoting transparency. Overall, this study underscores the importance of aligning governance mechanisms with stakeholder expectations to advance carbon emission disclosure as a substantive component of corporate sustainability. .
Linking Industry 4.0 Technologies to Organizational Performance through Human Skill Capabilities Erna Wati; Iskandar Itan; Teddy Jurnali; Sheila Septiany; Erliani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4095

Abstract

The Fourth Industrial Revolution (Industry 4.0) is transforming industries worldwide through advanced technologies such as cyber-physical systems, big data analytics, cloud computing, robotics, 3D printing, and augmented reality. This study examines the relationship between Industry 4.0 adoption, human skill capabilities, and organizational performance. Using quantitative research design and survey-based data collection, the research investigates how technological integration and workforce competencies contribute to business outcomes. Findings reveal that Industry 4.0 technologies significantly enhance organizational performance, particularly in efficiency, productivity, and cost-effectiveness. However, the study also emphasizes that technological advancements alone are insufficient; skilled human capital is critical for effective implementation and management. Competent employees are essential to address challenges, optimize the use of new technologies, and sustain organizational growth. The results highlight the need for organizations to balance investments in technology with workforce development, ensuring employees can adapt to rapid changes in the industrial landscape. This study contributes to both theory and practice by demonstrating that aligning technological progress with human capability development is vital for organizations to enhance performance and maintain competitiveness in the Industry 4.0 era.
Enhancing Resilience in Indonesian Firms: Integrating ERM, Organizational Ambidexterity, and Strategic Renewal Post-COVID-19 Budi Chandra; Teddy Jurnali; Sheila Septiany
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4114

Abstract

The COVID-19 pandemic fundamentally disrupted global business environments and intensified uncertainty, compelling firms to rapidly adapt their strategies and capabilities to maintain resilience and competitiveness in increasingly volatile and complex markets. This study aims to investigate the mediating role of strategic renewal in the relationship between corporate governance mechanisms, enterprise risk management, organizational ambidexterity, and firm performance. Using a sample of firms in Indonesia, the proposed model was tested employing Structural Equation Modeling (SEM). Data were obtained through questionnaires distributed to respondents, with a total of 377 valid responses used for the analysis. The findings reveal that enterprise risk management, as a governance mechanism, significantly enhances firm performance directly, while organizational ambidexterity also has a significant direct effect on firm performance. Additionally, organizational ambidexterity shows a significant positive relationship with strategic renewal, which in turn significantly impacts firm performance. These results underscore the critical importance of strategic renewal in amplifying the benefits of governance-based dynamic capabilities such as enterprise risk management and organizational ambidexterity for performance gains. This study highlights the need to integrate governance and dynamic capabilities through continuous strategic renewal processes to sustain competitive advantage in rapidly changing business environments, offering valuable insights for both academics and practitioners.
Does Family Ownership Weaken Corporate Carbon Performance? Septiany, Sheila; Jurnali, Teddy; Suparman, Meiliana; Wati, Erna; Intany, Neza
Jurnal ASET (Akuntansi Riset) Vol 18, No 1 (2026): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2026
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v18i1.96347

Abstract

This study investigates whether family ownership affects carbon performance among publicly listed firms in Indonesia.  The study uses 451 firm-year observations from 2019–2023 from firms that consistently disclose sustainability information. Panel data regression was applied, and robustness is assessed using Coarsened Exact Matching (CEM).  The results show that family ownership has a negative and statistically significant effect on carbon performance, indicating that stronger family control is associated with weaker carbon performance and environmental accountability. This suggests that family-controlled firms prioritize internal stability and socioemotional considerations, which reduce incentives for transparent reporting and external scrutiny. However, some family firms may still achieve lower emissions through tighter internal monitoring despite limited disclosure quality.  These findings extend agency theory and socioemotional wealth theory by highlighting how ownership concentration shapes sustainability behavior in an emerging-market context. Practically, regulators and firms should strengthen board independence, enhance sustainability oversight, and encourage standardized carbon performance frameworks such as GRI 305 to improve transparency and credibility.  The novelty of this study lies in examining the under-researched relationship between family ownership and carbon performance in Indonesian listed firms, thereby enriching the corporate governance and sustainability literature.
Audit Opinion, Big4, Auditor Narcissism and CEO Narcissism: Drivers of Reporting Timeliness Septiany, Sheila; Jurnali, Teddy; Egnes, E; Suparman, Meiliana; Harsono, Budi
Jurnal ASET (Akuntansi Riset) Vol 17, No 1 (2025): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i1.78465

Abstract

This research aims to investigate the influence of audit opinion, Big4, auditor narcissism and CEO narcissism on timeliness. A sample of 138 manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022 was analyzed using annual financial reports. The study employed statistical analysis with the Stata application to measure the effects of these variables on timeliness, calculated as the number of days between the fiscal year-end and the audit report date. The findings reveal that audit opinion and auditor narcissism have a significant negative effect on timeliness, indicating their role in accelerating audit report completion. Conversely, Big4 firms and CEO narcissism do not significantly impact timeliness, suggesting a more nuanced relationship between leadership traits and audit timing. These results highlight how varying characteristics influence the punctuality of financial reporting, a crucial factor in stakeholder decision-making. The study contributes to agency theory, signaling, and the upper echelons perspective by offering insights into how personality traits and audit practices affect financial reporting timeliness. Practically, it provides guidance for companies to enhance reporting processes by understanding the traits that drive efficiency. The novelty lies in exploring the under-researched influence of CEO narcissism and auditor narcissism on audit timeliness, particularly in the context of public companies in Indonesia, thus enriching the literature and expanding practical applications in the audit field.
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