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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment Jurnal ASET (Akuntansi Riset) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Bisnis dan Akuntansi Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ipteks Terapan : research of applied science and education Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) International Journal of Business and Quality Research E-JURNAL AKUNTANSI
Jurnali, Teddy
Universitas Internasional Batam
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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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 Agnesia Alamsyah Putri Amira Adfiani Andhika Bayu Andriko, Riko Antonia Sim, Cicilia Arina Juwita Ayu Fauzia Rahmah Budi Harsono Chandra, Budi Egnes, E Elita Elita Erliani erna wati Erna Wati Febby Febby Handoko Karjantoro Husna Leila Yusran Indah Lilian Sari Br Ambarita Intany, Neza Iskandar Itan Iwan Suhardjo Jaslyn Jaslyn Jenny Jenny Joan Joan Juma Pertiwi Juwita, Arina Karina, Ria Kezia Yohana Zai Lau, Andy Meiliana Meiliana Melissa Melissa Mujiyati Irsad Nada Haniyyah Nany Tan Nindi Suci Rahmadani Nova Sari Manurung Nur Alficha Pertiwi, Juma Putri Salsabella Ricky Kurniadi Riko Andriko Rina Anggraini Robby Krisyadi Saffian Saffian Sama, Hendi Sari Dewi Sellinna Octaviani Septiany, Sheila Sihombing, Dame Afrina Silfia Nadilla Sudirman Sudirman Sumantri, Sumantri Suparman, Meiliana Surny Surny Surya Chandra Susanti Susanti Tiffany Lim Tuanku Stefino Vaustine, Khellyn Vina Liesty Indriani Vonny Vonny Wazir, Nurul Azirah Binti Mohd Wulan Angreni Yolanda Masnita Yulianti Yulianti