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All Journal Jurnal Pendidikan Ekonomi (JUPE) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi KEUNIS Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) Jambura Accounting Review FINANCIAL : JURNAL AKUNTANSI Performance : Jurnal Bisnis dan Akuntansi Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akuntansi dan Manajemen Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Annals of Management and Organization Research Journal of Economics and Business UBS Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi Manado (JAIM) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Krisyadi, Robby
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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Do Effectiveness Board Affect Sustainability Performance? Evidence from Indonesia Krisyadi, Robby; Chandra, Budi; Angraini, Juli
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 3 (2025): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i3.1800

Abstract

Many Indonesian companies struggle with limited board effectiveness and inadequate corporate governance structures, which in turn impede their sustainability performance. Instead of prioritizing sustainability as a strategic goal, most firms in Indonesia view it as just a compliance obligation. The main objective of this study is to analyze the influence of board size, board independence, meeting frequency, and meeting attendance rate on sustainability performance. Information for this research was gathered from the yearly and sustainability reports of firms listed on the Indonesia Stock Exchange between the years 2018 and 2022. Companies that released sustainability reports during this time frame were chosen for the sample using purposive sampling method. The analysis of data utilized the panel regression technique in conjunction with the Eviews tool for analysis. The results from the regression analysis indicate a clear and positive impact of board independence and attendance rate at meetings on sustainability performance. On the other hand, the size of the board and the frequency of meetings do not seem to have a significant impact on sustainability performance. This research can be a reference for future researchers and for companies to evaluate and optimize corporate governance so as to increase transparency and support the achievement of sustainability performance. The novelty of this article lies in the research focus on companies that publish sustainability reports in developing countries, namely Indonesia as a form of transparency of sustainability performance.
Do Executive Incentives Drive Performance? A Study of Manufacturing Firms in Indonesian Chandra, Budi; Mardianto, Mardianto; Krisyadi, Robby; Christina, Claudia
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 9 No 1 (2026): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v9i1.10253

Abstract

The growing disparity between executive compensation (EXECOMP) and employee wages, along with increasing concerns over the effectiveness of incentive structures, highlights the urgency of understanding how executive pay influences firm performance (FP). This study investigates whether well-aligned compensation schemes can effectively motivate executives and enhance firm value, particularly under conditions of public scrutiny and regulatory pressure. Grounded in agency theory, the study analyzes 264 observations from manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2016 and 2022. Using Ordinary Least Squares (OLS) regression analysis, the results reveal a statistically significant positive relationship between EXECOMP and FP. These findings underscore the importance of performance-based incentives in driving executive behavior and improving financial outcomes. The study contributes to the literature by offering updated empirical evidence from an emerging market context, reinforcing the strategic role of EXECOMP in promoting sustainable corporate growth.
PENGARUH KEBERAGAMAN GENDER DAN UKURAN DEWAN DIREKSI TERHADAP PENGHINDARAN PAJAK YANG DIMEDIASI OLEH KINERJA KEBERLANJUTAN: THE EFFECT OF GENDER DIVERSITY AND SIZE OF BOARD OF DIRECTORS ON TAX AVOIDANCE MEDIATED BY SUSTAINABILITY PERFORMANCE Jessyca, Jessyca; Hendi, Hendi; Krisyadi, Robby
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.1-10

Abstract

State revenue from taxation is Indonesia's largest source of revenue as evidenced in 2018, where tax revenue contributed 78.1% of total state revenue. However, this is inversely proportional for companies where taxes are a relatively significant expense for companies. This is considered to be able to reduce profits relatively significantly so that tax management efforts are made so that companies can pay taxes, as little as possible. This study aimed to investigate the impact of gender diversity and board size on corporate tax avoidance practices. Additionally, it sought to contribute to the existing body of literature by examining the role of a mediator, specifically sustainability performance, in mediating the relationship between board size, board gender diversity, and tax avoidance in Indonesia. The research analyzed data from all companies listed on the IDX that met the predetermined sample criteria. The findings of this study indicate that neither board size nor board gender diversity has a significant influence on tax avoidance. However, when tested with a mediating variable, namely sustainability performance, both board size and board gender diversity demonstrate a positive effect. Nevertheless, the results of the mediation of sustainability performance are not statistically significant
KUALITAS AUDIT, ENTERPRISE RISK MANAGEMENT (ERM) DAN NILAI PERUSAHAAN: PERAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) SEBAGAI MODERASI: AUDIT QUALITY, ENTERPRISE RISK MANAGEMENT (ERM) AND CORPORATE VALUE: THE ROLE OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) AS MODERATION Chandra, Budi; Robby Krisyadi; Silvia Rahmadhani
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.107-118

Abstract

This research aims to analyze the relationship between audit quality, risk management, and environmental, social and corporate governance factors on company value and company performance. This research aims to examine the moderating influence of Environmental, Social and Governance (ESG) on the relationship between audit quality, corporate risk management (ERM), and company value and performance. In 2018–2021, fifty food and beverage companies registered on the IDX were the sample for this research. The E-views program is used in research to carry out panel data regression procedures. Firm value and performance are both positively influenced by ERM, according to the findings of this study, and there is a good relationship between ERM and ESG moderation, further supporting this conclusion. In addition, both company value and performance are positively influenced by audit quality variables, and this impact is much more pronounced when controlling for environmental, social and governance (ESG) factors. Companies, especially those in the consumer products industry, should pay attention to business value, because this is one of the metrics investors use to make investment decisions.
KERAGAMAN GENDER DAN NILAI PERUSAHAAN DI INDONESIA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Krisyadi, Robby; Hendi, Hendi; Meilisa, Jennifer
KEUNIS Vol. 12 No. 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5358

Abstract

Companies that have high company values tend to increase level of investor confidence in the progress and development of the company. Fluctuations in firm value in banking and insurance sector are the focus of the problem in this study. The objective of this study is to examine the moderating role of company size between gender on firm value on Indonesia Stock Exchange in banking and insurance sectors in 2018-2022. This method uses purposive sampling to collect data samples. There are 58 companies from the banking and insurance sectors as samples in this study. The data were analyzed using descriptive statistical methods and outlier tests with SDR using IBM SPSS Statistics 25 as well as convergent validity tests, discriminant validity tests, collinearity model tests, structural model tests, and hypothesis testing using SmartPLS 3.0. The results of the study (1) firm value is significantly positively affected by gender diversity; (2) firm size does not play a role in moderating the relationship between gender diversity and firm value.
PEMBUATAN LAPORAN PENJUALAN DAN KEUANGAN DALAM PENERAPAN SISTEM AKUNTANSI DI SRIKANDI LAUNDRY Rahmadhani, Silvia; Chandra, Budi; Krisyadi, Robby
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.23301

Abstract

Mahasiswa melakukan PKM di suatu UMKM sebagai bagian dari kurikulum yang mendorong inovasi. Tujuan dari kegiatan PKM ini adalah untuk memberikan bantuan kepada salah satu UMKM dalam menciptakan sistem pencatatan keuangan yang sesuai dengan kebutuhannya sehingga dapat digunakan untuk tugas operasional. Srikandi Laundry adalah mitra bisnis kami untuk operasi ini. Wawancara dan observasi menjadi dasar pendekatan penelitian ini. Microsoft Access digunakan untuk membuat sistem pencatatan akuntansi. Berdasarkan pemeriksaan dan analisis, telah ditentukan bahwa Srikandi Laundry menyimpan catatan keuangannya secara manual. Permasalahan yang muncul pada Srikandi Laundry adalah kurang efektif dan efisiennya penyusunan laporan keuangan sehingga berpotensi menimbulkan penyebaran informasi palsu. Sistem menghasilkan berbagai jenis laporan, termasuk laporan laba rugi, laporan situasi keuangan, dan laporan penjualan. Langkah implementasi memiliki tiga tahapan berbeda: pertama, memahami karakteristik sistem; kedua, sistem pengiriman dan penerimaan yang dikembangkan penulis dengan menggunakan Microsoft Access; dan terakhir, memperoleh masukan dari pelaku usaha mikro, kecil, dan menengah (UMKM). Sistem yang dibangun telah menunjukkan fungsionalitas yang efektif dalam menawarkan perbaikan sistem pencatatan akuntansi yang dirancang khusus untuk Usaha Mikro, Kecil, dan Menengah (UMKM).
FOREIGN OWNERSHIP AND FIRM VALUE: THE MODERATING ROLE OF TAX AVOIDANCE IN INDONESIAN LISTED FIRMS Krisyadi, Robby; Pangrani, Zoey; Chandra, Budi
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 2 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v15i2.62756

Abstract

This study analyzes the effect of foreign ownership on firm value and evaluates whether tax avoidance moderates this relationship. The study uses panel data of companies listed on the Indonesia Stock Exchange during the period 2019–2023. The sample was selected using purposive sampling, resulting in 1,940 observations. Model estimation was performed using panel regression processed through STATA software, taking into account company size, leverage, asset growth, company age, and market capitalization as control variables. The results show that foreign ownership has a positive effect on firm value, and this effect is stronger in companies with higher effective tax rates, reflecting lower levels of tax avoidance. These findings indicate that foreign investors place a higher value on companies that not only have a large proportion of foreign ownership but also demonstrate stronger fiscal compliance and transparency. This study contributes by showing that the benefits of foreign ownership are greatly influenced by corporate tax behavior, thereby helping to explain the inconsistency of empirical findings in previous studies.
How CEO Work Experience Shapes Carbon Emission Disclosure: The Role of Board Size Krisyadi, Robby; Dyno, Nestroy; Chandra, Budi
Journal of Economics and Business UBS Vol. 14 No. 6 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/gmtspm60

Abstract

This study examines the influence of CEO work experience on carbon emission disclosure (CED) and evaluates the moderating role of board size in Indonesian listed firms. Using a quantitative approach, the research analyzes secondary data from annual and sustainability reports of 69 companies from 2019 to 2023, applying panel regression to test the direct impact of CEO work experience and its interaction with board size. The results show that CEO work experience negatively affects CED, suggesting that more experienced CEOs tend to prioritize financial outcomes and risk avoidance over environmental transparency. This conservative orientation contributes to reluctance in engaging with voluntary carbon reporting. The findings further reveal that board size significantly moderates this relationship. Larger boards strengthen the negative effect of CEO work experience, as coordination challenges and reduced monitoring effectiveness provide experienced CEOs with greater discretion to limit disclosure. This highlights the critical role of governance structures in shaping sustainability reporting outcomes. The study acknowledges limitations, particularly the focus on only two variables indicating that future research should include additional governance mechanisms and executive characteristics to obtain a more comprehensive understanding of disclosure behavior. Practically, the results suggest that firms and regulators need to reconsider board composition to ensure effective oversight capable of counteracting managerial conservatism and supporting transparent carbon reporting. Overall, this study contributes to the literature by integrating executive attributes with governance dynamics, providing new evidence on how board size can influence the transparency of environmental disclosures in emerging markets such as Indonesia.
Pengungkapan emisi karbon dan kinerja perusahaan: Apakah ukuran perusahaan penting? Krisyadi, Robby; Volensya, Joslyn; Ramadana, Mariska
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.350

Abstract

Firm performance reflects a company’s effectiveness in managing resources to achieve economic objectives and create value for stakeholders. In modern business practices, carbon emission disclosure has become increasingly important as a form of environmental transparency that can influence investor perception and trust. This study examines the effect of carbon emission disclosure on firm performance, with firm size as a moderating variable. The analysis uses annual reports and financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period, processed using Stata software. The findings show that carbon emission disclosure has a positive and significant effect on firm performance, indicating that greater disclosure is associated with improved financial outcomes. However, firm size significantly moderates this relationship in a negative direction, meaning that the positive influence of carbon emission disclosure on firm performance tends to weaken in larger firms. These findings contribute to the literature on financial performance and sustainability by highlighting the importance of environmental transparency in enhancing firm value. Practically, the results encourage firms to disclose environmental information more extensively and support policymakers in strengthening regulatory frameworks to promote sustainable business practices.
The role of CEO characteristics and ownership structure in carbon emission disclosure: evidence from Indonesian listed firms Annamelliadyla, Jaenette; Chandra, Budi; Krisyadi, Robby; Supriyanto, Supriyanto; Surny, Surny
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.2.18816

Abstract

This study examines the effect of CEO characteristics foreign educational CEO and foreign ownership along with CEO Founder and CEO Age on carbon emission disclosure (CED) among firms listed on the Indonesia Stock Exchange from 2020 to 2023. Grounded in Upper Echelons Theory (UET), the study argues that observable attributes of top executives shape their cognitive perspectives and strategic preferences, thereby influencing environmental disclosure decisions. Using panel regression analysis on 1,623 firm-year observations from annual reports, sustainability reports, and ESGI data, the findings show that foreign educational CEO and CEO age have a positive and significant effect on carbon emission disclosure. In contrast, foreign ownership and CEO founder status do not exhibit significant effects in the main OLS models, while CEO founder shows a negative association in the GLS robustness test. These results suggest that individual CEO attributes play a more decisive role in shaping carbon disclosure practices than ownership structure. This study provides important implications for corporate governance, investors, and policymakers by highlighting the importance of executive characteristics in enhancing environmental transparency in emerging markets.
Co-Authors Agnes Imelia Chong Anastasya Anastasya Anastasya, Anastasya Andi Andi Angery, Evi Yessy Angraini, Juli Anita Anita Anita Annamelliadyla, Jaenette Bambang Bambang Barahama, Stella Maria Theresia Candy, Candy Caney Anges Chairika, Saltycia Chandra, Budi Christina, Claudia Dyno, Nestroy Efri Mulfandi Elleen Elleen Elleen, Elleen Evi Yessy Angery Fathia, Yenny Fayumi, Nurul Hendi Hendi Hendi, Hendi Ivone, Ivone Jeslyn Jeslyn Jessica Jessy Jessy Jessyca, Jessyca Kaoling Lee Kelly Kelly Laurence Laurence Lee, Kaoling Leondy Rionaldo Mardianto Mardianto Mariska Ramadana Marmileni Triana Meilisa, Jennifer Miranda Irawan Muhammad Taufik Nabila Dea Alifia Nadiah Khairunnisa Artanti Novilim Novilim Noviyanti Noviyanti Nurhalisa Nurhalisa Pangrani, Zoey Rahmadhani, Silvia Ricky Ricky Salma Alfiqi Selin Selin Silvia Rahmadhani Springer, Andriano Excelt Supriyanto Supriyanto Surny, Surny Susanti Susanti Vivian Vivian Volensya, Joslyn Windy Sjachputri Wong, Elaine Xaviolyn Xaviolyn