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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi The Indonesian Accounting Review Gadjah Mada International Journal of Business JAM : Jurnal Aplikasi Manajemen Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan AKRUAL: Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Economics and Finance in Indonesia Jurnal Akuntansi dan Bisnis Journal of Innovation in Business and Economics AJAR (Asian Journal of Accounting Research) (e-Journal) BISMA (Bisnis dan Manajemen) Jurnal Akuntansi dan Keuangan Indonesia
Moh. Nasih
Universitas Airlangga
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Sustainability report disclosure level: evidence from telecommunications companies in indonesia and malaysia Alfarisa, Puteri; Nasih, Mohammad; Harymawan, Iman; Kamarudin, Khairul Anuar
The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.2569

Abstract

This study investigates the disclosure level of sustainability report in telecommunication industry. This study specifically compares the disclosure level of companies in Indonesia and Malaysia using Global Reporting Initiative format template. The study compares the published reports between 2014 to 2016 periods. The results reveal that the disclosure level of sustainability reporting content for companies in both countries are in the intermediate level. Interestingly, our finding shows that companies in Indonesia disclose more content related to economy category. However, they disclose less on product-responsibility, environmental, and human rights categories compared to Malaysian companies. Furthermore, this study provides the investors an insight on how to monitor the disclosure level of the companies in both countries and highlight the demand of specific content to increase the contribution of the companies on specific sustainability issues.
Board of Commissioners Educational Background And Sustainability Report Quality Tanputra, Sebastian; Harymawan, Iman; Nasih, Mohammad
Jurnal Dinamika Akuntansi Vol 15, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i2.42263

Abstract

Purpose: This research is aims to determine the relationship between the educational background of the board of commissioners on the quality of the sustainability report in companies listed on the Indonesia Stock Exchange.Method: Sources of research data consist of the annual reports, sustainability reports, global reporting websites (GRI), and Quacquarelli Symonds (QS) World University Ranking. The sampling method used was side purposive, in order to obtain as many as companies that had met the criteria to be used as research samples for 5 (five) years, 2015-2019 which is 258 companies. This study uses a multiple regression model with a cluster by the firm from STATA 14 software to determine the direction and magnitude of the influence of independent variables on the dependent variable.Findings: This study found that the BOC educational background with undergraduate degree from reputable university showed a positive and significant relationship towards sustainability report quality. In contrast, educational background defined by level of education indicates insignificant effect towards sustainability report.Novelty: the role of BOC in Indonesia is to supervise the quality of the company's report, therefore those results indicate that top-level universities have a role to form character and concern for environmental problems.
Generalist CEOs and the Cost of Debt: Evidence from Indonesia Suhardianto, Novrys; Ningsih, Sri; Rahmatulloh, Sahrian Aditya; Nasih, Mohammad; Putri, Oudyza Oktavia; Nuryaddin, Zayyan Ahmad
Gadjah Mada International Journal of Business Vol 28, No 1 (2026): January
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.116168

Abstract

This study examines the impact of generalist CEOs on the cost of debt in Indonesia, using data from public companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2021. Employing panel data regression with a random effects model, Coarsened Exact Matching (CEM), and Heckman's two-stage regression, the results indicate that companies with generalist CEOs incur higher debt costs. Additional analyses confirm that specialist CEOs are associated with lower debt costs, reinforcing the main findings. These results highlight how generalist CEOs, with their broad industry experience, may increase perceived financial risk, leading creditors to impose higher interest rates. From a practical perspective, these findings provide valuable insights for investors, corporate boards, and policymakers in aligning CEO selection processes with firm-specific financial objectives to mitigate risks. From a social perspective, the findings underscore the importance of addressing financial risks associated with generalist CEOs, particularly in Indonesia, where high information asymmetry and inefficient capital markets persist. Elevated borrowing costs could hinder corporate investments and broader economic growth. By integrating these findings into governance practices, this study contributes to sustainable development and financial stability in emerging markets
Co-Authors Akmalia Mohamad Ariff Alfarisa, Puteri Damara Ardelia Kusuma Wardani Dian Agustia Diarany Sucahyati Effiezal Aswadi Abdul Wahab Esa Anesti Putri Muhardini Fritzy Vasya Anandiva Hanif Putra Ardianto Hasnah Haron I Wayan Kartana Iman Harymawan Imelda Dian Rahmawati Kamarudin, Khairul Anuar Khairul Anuar Kamarudin Madyan, Moh. Madyan, Moh. Nisful Laila Novrys Suhardianto Nuryaddin, Zayyan Ahmad Puput Tri Komalasari Puteri Alfarisa Putri, Oudyza Oktavia Rahmatulloh, Sahrian Aditya Sigit Setya Wicaksono Sri Iswati Sri Ningsih Tanputra, Sebastian Teguh Prasetio Wan Zurina Nik Abdul Majid Yuanita Intan Paramitasari