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All Journal Jurnal Reviu Akuntansi dan Keuangan ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Manajemen Terapan dan Keuangan JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Riset Akuntansi Dan Bisnis Airlangga AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Journal of Accounting Science Akuntabel : Jurnal Ekonomi dan Keuangan AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan International Journal of Social Science and Business Gorontalo Accounting Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ekuivalensi Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian Masyarakat Asia DedikasiMU: Journal of Community Service AJAR (Asian Journal of Accounting Research) (e-Journal) Share: Jurnal Ekonomi dan Keuangan Islam JRABA Jurnal Akuntansi dan Keuangan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Mopolayio : Jurnal Pengabdian Ekonomi International Conference on Islamic Economic Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Abdimas Untag Samarinda E-JURNAL AKUNTANSI
Noorlailie Soewarno
Fakultas Ekonomi Dan Bisnis - Universitas Airlangga
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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Evolving Ownership Structures, CEO Tenure, and Their Impact on Company Value in Indonesia's Digital Economy Rina Sulistyowati; Noorlailie Soewarno
AFRE (Accounting and Financial Review) Vol. 8 No. 1 (2025): March 2025
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v8i1.14448

Abstract

This study examines the effect of the relationship between ownership structure (institutional and managerial ownership) and company value mediated by CEO tenure in Indonesia. Sourced from the IDX (https://www.idx.co.id/), the data used are archive, or secondary, records. From 2019 to 2023, 91 service, trade, and investment firms were included in the sample that the researchers used. This investigation employs a quantitative methodology. Archival data, namely secondary data acquired from the IDX (https://www.idx.co.id), are used in this study. This study uses a sample of 154 financial statements from companies listed on the IDX between 2019 and 2023. These companies were listed on the IDX. Institutional ownership is unrelated to firm value, according to the test findings, however managerial ownership is inversely related. There is a positive correlation between CEO duration and company valuation and a negative correlation between CEO term and management ownership, according to the data. Managerial and institutional ownership of a company's value are not moderated by the length of time a chief executive officer is in office JEL Classification: G32, M14DOI: https://doi.org/10.26905/afr.v8i1.14448
Ethics in AI-Based Sustainability Accounting to Support SDGs: An ADO Model Approach Handayani, Susi; Soewarno, Noorlailie
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4581

Abstract

This article analyzes the literature on artificial intelligence (AI) ethics in sustainability accounting and its contribution to the Sustainable Development Goals (SDGs). The study employs a Systematic Literature Review (SLR) approach based on the Antecedents, Decisions, and Outcomes (ADO) framework, which has rarely been applied to this topic. Data were obtained from the Scopus database, consisting of 57 articles published between 2020 and 2025. The findings indicate that AI has the potential to support sustainable development through effective risk management and the implementation of green innovation. Green innovation acts as a mediating variable between the application of AI in sustainability accounting and the achievement of the SDGs. In addition, industry competitiveness and environmental uncertainty serve as moderating factors influencing the effectiveness of AI implementation. Overall, the implementation of AI in sustainability accounting can enhance organizational reputation, strengthen stakeholder loyalty, and create competitive advantage.
The Moderating Effect of Gender Diversity on the ESG and Financial Performance: Evidence from Indonesia Rahmi Syafitri; Noorlailie Soewarno
International Journal of Social Science and Business Vol. 9 No. 4 (2025): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i4.96035

Abstract

This study examines whether board diversity moderates the impact of ESG on firm performance. The method used in this study is a quantitative approach using moderation regression analysis (MRA). This study uses databases from Bloomberg and Osiris to analyze the impact of ESG practices and gender diversity on firm performance. The sample of this study was 89 public companies in Indonesia during 2015-2023. The results show that ESG practices have a significant positive impact on company performance, increasing stakeholder trust and contributing to sustainable growth. Companies with high ESG scores are also more resilient in facing environmental and social risks. This study also found that gender diversity on the board of directors strengthens the relationship between ESG and company performance. Female representation on the board of directors can improve decision-making dynamics, encourage innovation, and enhance compliance with stricter sustainability standards. Therefore, companies with better gender diversity on their boards of directors are more likely to achieve optimal performance through more effective implementation of ESG policies. This research offers novelty by demonstrating that gender diversity on boards acts as a reinforcing mechanism that enhances the effectiveness of ESG practices on firm performance. This study differs from previous literature by integrating ESG and gender diversity into a single analytical framework to explain firm value creation and sustainability.
WOMEN LEADERSHIP AND CORPORATE WATER INFORMATION DISCLOSURE: MODERATING EFFECT OF INTERNET VISIBILITY Renna Magdalena; Isnalita Isnalita; Noorlailie Soewarno
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.19798

Abstract

Indonesia faces a critical clean water scarcity issue, with only 67% of the population's water demand satisfied in 2021. This study examines the role of women directors in enhancing water information disclosure, focusing on the moderating effect of internet visibility. A quantitative research design was employed, analyzing secondary data from 723 Indonesian companies listed on the Indonesia Stock Exchange (IDX) that published GRI Sustainability reports from 2019 to 2022. The unit of analysis is firm-year observations, with water disclosure measured through GRI 303 content analysis. Regression analysis tested the research hypotheses. Results show that women directors positively influence water disclosure, supporting the first hypothesis. Furthermore, the second hypothesis is also accepted, as internet visibility amplifies this relationship, fostering greater transparency. These findings highlight the novel role of internet visibility and gender diversity in enhancing water disclosure practices, offering insights into corporate governance for sustainable development in Indonesia.
Co-Authors Abdul Hamid Adri Putra Nugraha Annisa, Tapi Omas Armiani Armiani Bambang Tjahjadi Basuki , Bramantio, Krisna Cahyani, Mirna Carissa Cindy Febiana Devi Sulistyo Kalanjati Dian Agustia Dwi May Adi Indra Lluciana Dyan Febrina Kusumadewi Elva Nuraina Emaluta, Fikriya Hanim Kardiya Fikriya Emaluta Hadiah Fitriyah Hardi, Jhon Hawa, Yusnia Ismatul Hendi Kristiantoro Heru Tjaraka Hurian Kamela Idil Rakhmat Susanto Irwan Adimas Ganda Saputra Isnalita Izzato Millati Jitu Laksono Junaidi Junaidi Kamil, Ahmad Insan Kurniawati, Ika Atma Kustiningsih, Nanik Kusumo, Ivan Wijaya Lina Nasihatun Nafidah Mandagi, Deby Febriana Mardijuwono, Agus Widodo Mayang Mahrani Nanang Setiawan Nanik Kustiningsih Ninis Nur Solichah Nor Hasan Nor Hasan Nurul, Mochammad Rahmi Syafitri Renna Magdalena Rina Sulistyowati Rizka Fitriasari Saputra, Irvan Pratama Satia Utama, Anak Agung Gde Solichah, Ninis Nur Sri Iswati Sudarwito, Gurun Susi Handayani Tapi Omas Annisa Tony Gunawan Tri Siwi Agustina Wan Adibah Wan Ismail Wiga Purnomo Wiwik Supratiwi Yuana, Sri Dewi Lestari