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All Journal JAM Jurnal Pendidikan Ekonomi (JUPE) Jurnal Ekonomi Modernisasi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi AKUNTANSI DEWANTARA Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Ilmiah Wahana Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jambura Accounting Review JOURNAL OF APPLIED MANAGERIAL ACCOUNTING FINANCIAL : JURNAL AKUNTANSI Performance : Jurnal Bisnis dan Akuntansi Global Financial Accounting Journal Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini BUDGETING : Journal of Business, Management and Accounting Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Akuntansi Keuangan dan Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Conference on Community Engagement Project (Concept) E-JURNAL AKUNTANSI
Chandra, Budi
Universitas Internasional Batam
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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The Influence Of Gender Diversity Of The Board Of Directors On Risk Disclosure in Indonesia Chandra, Budi; Theresia, Theresia; Ivone, Ivone
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i2.1267

Abstract

This research aims to analyze the influence of gender diversity, female directors and company age on risk disclosure in companies listed on the Indonesia Stock Exchange. Other variables used are gender diversity, female directors and company age. The population of this research is several companies registered on the IDX for the 2018-2022 period with a total of 347 data. The analytical method used in this research is panel data regression. The research results show that there is a negative correlation between GDBL, GDSH, GAGE and risk disclosure, but there is also a negative correlation between ROA and risk disclosure with GAGE moderation which is consistent with the research results of Kristina and Wiratmaja (2018) who have found evidence that shows there is a positive correlation between ROA with risk disclosure with GDFP moderation. Furthermore, there is no correlation between GDFP, ROA, LEV. with risk disclosure, but there is also no correlation between LEVE and risk disclosure with moderation of GDFP and GAGE which is inconsistent with the research results of Wulandari and Wirakusuma (2017) which state that LEVE has a positive effect on risk disclosure with moderation of GDFP and GAGE.
The Role of Celebrity CEO in Enhancing Corporate ESG Performance Chandra, Budi; Krisyadi, Robby; Anita; Jessica
Global Financial Accounting Journal Vol. 8 No. 2 (2024)
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.v8i2.10137

Abstract

This study examines the impact of celebrity CEOs on corporate ESG (Environmental, Social, and Governance) performance in publicly listed manufacturing companies in Indonesia from 2018 to 2022. Leveraging stakeholder and legitimacy theories, the research explores how the public visibility and media influence of celebrity CEOs drive corporate sustainability. A quantitative approach was employed, utilizing regression analysis to test the hypothesis. The findings reveal a significant positive relationship between celebrity CEOs and ESG performance, with high-profile leaders enhancing corporate transparency, accountability, and sustainability practices. The study highlights the theoretical implications by expanding the understanding of celebrity CEOs within corporate governance frameworks and practical implications for policymakers and corporate boards. However, the study is limited to Indonesia's manufacturing sector and a specific timeframe, suggesting the need for further research across diverse industries and regions. The results underscore the importance of leadership visibility in advancing corporate sustainability, offering valuable insights for stakeholders aiming to align corporate strategies with societal expectations.
PERAN CEO NARCISSISM DALAM MELIHAT PENGARUH KARAKTERISKTIK DEWAN TERHADAP CORPORATE RISK DISCLOSURE Chandra, Budi; Andi, Andi
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 8 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i2.461

Abstract

Penelitian ini dimaksudkan untuk mengetahui peran CEO narcissism dalam melihat pengaruh karakteristik dewan terhadap corporate risk disclosure. Variabel independen dalam penelitian ini adalah board size dan gender diversity. Penelitian ini berfokus pada hubungan karakteristik dewan terhadap corporate risk disclosure yang dilakukan perusahaan dengan peran CEO narcissism sebagai moderasi. Penelitian ini menggunakan metode kuantitatif. Pengambilan sampel menggunakan teknik purposive sampling. Sampel penelitian ini berupa perusahaan manufaktur yang terdaftar di BEI pada tahun 2017 sampai 2021. Penelitian ini terdiri dari 176 populasi dan melalui kriteria yang ditentukan terpilih 113 perusahaan sebagai sampel. Penelitian menggunakan analisis regresi panel. Penelitian ini menunjukkan bahwa board size tidak berpengaruh signifikan terhadap corporate risk disclosure. Gender diversity berpengaruh signifikan negatif terhadap corporate risk disclosure. CEO narcissism di dalam perusahaan  memperkuat gender diversity terhadap corporate risk disclosure, namum memperlemah board size terhadap corporate risk disclosure.Kata kunci: Pengungkapan Risiko Perusahaan, Tata Kelola Perusahaan, Ukuran Direksi, Keragaman Gender, Narsisme CEO
Tata Kelola Perusahaan, Keuangan, Merger dan Akuisisi, dan Efisiensi Modal Manusia Sebagai Variabel Moderasi Budi Chandra; Seli Seli
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p11

Abstract

This study aims to determine the effect of corporate governance and finance on mergers and acquisitions and to use human capital efficiency as a moderating variable. This research theoretically uses the theory of corporate control. The research sample is companies that carry out merger and acquisition activities and have been listed on the IDX in 2017-2021. The analytical method used was logistic regression and moderated regression analysis (MRA). The results showed that the size of the board of directors, institutional shareholders, and foreign ownership had a significant positive effect on mergers and acquisitions. Human capital efficiency is able to moderate the relationship between institutional shareholders and cash dividends on mergers and acquisitions. Keywords: Merger and Acquisition; Corporate Governance; Human Capital Efficiency
Tourism Village Development Strategy through Community-Based Tourism and Women’s Empowerment for Sustainable Development in Bakau Serip. Anggraini, Ratih; Arianto, Hepy Hefri; Putra, Edy Yulianto; Nainggolan, Ferdinand; Sudhartio, Lily; Purwianti, Lily; Setyawan, Agustinus; Aliandrina, Dessy; Chandra, Budi; Ivone, Ivone
ConCEPt - Conference on Community Engagement Project Vol. 4 No. 1 (2024): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study focuses on the development strategy of tourism villages through the implementation of Community Based Tourism (CBT) and women's empowerment as an effort to achieve Sustainable Development Goals (SDGs) in Kampung Tua Bakau Serip, Nongsa District. Tourism villages are crucial drivers of sustainable economic and environmental development in Indonesia, yet challenges remain in optimizing human resources and managing village potential. Through partnerships between Batam International University, local communities, and corporate social responsibility (CSR) programs, various capacity-building initiatives were implemented, particularly emphasizing women's participation in creative economy activities. The development roadmap envisions Kampung Tua Bakau Serip as a "Smart Village" and Mangrove Education Study Center over the next five years. Initial results indicate that community empowerment, infrastructure improvement, and educational tourism development can significantly contribute to economic growth and environmental conservation. The research highlights the importance of sustainable community engagement in achieving long-term tourism village viability.
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.
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.
Pengaruh Tata Kelola terhadap Kesulitan Keuangan dengan Moderasi Reputasi Perusahaan Chandra, Budi; Santikawati; Ivone
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.16847

Abstract

The aim of this research is to examine the impact of corporate governance on financial difficulties seen in companies listed on the Indonesia Stock Exchange. The data analysis technique used in this research involves the use of panel regression. The software used for testing purposes is Eviews. This research aims to conduct an analysis of manufacturing companies listed on the Indonesia Stock Exchange throughout the period 2018 to 2021. The research results are interpreted to mean that financial difficulties are influenced by family ownership and institutional ownership. In contrast, financial difficulties are not influenced by managerial ownership and board size. Furthermore, other research results include financial difficulties that are not influenced by family ownership, institutional ownership, managerial ownership, and board size with the company's reputation as a moderator.
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).
Co-Authors Agnes Agnes Agnes Agnes Aliandrina, Dessy Andi Andi Angelina, Viona Angraini, Juli Anita Arianto, Hepy Hefri Barahama, Stella Maria Theresia Charles Charles Christina, Claudia Cintya Cintya Elivia Elivia Ivone, Ivone Jelena Jelena Jessica Jessy Christianti Kaling, Thomas Kelly Kelly Kelly Kelly Krisyadi, Robby Lily Purwianti Mardianto Mardianto Michelle Willestania Michelle Willestania Muliana Muliana Nainggolan, Ferdinand Natalia, Felisha Novia Junita Pangrani, Zoey Putra, Edy Yulianto Rahmadhani, Silvia Ratih Anggraini, Ratih Rico Rivaldo Santikawati Sari Wahyuni, Lily Sudhartio, Seli Seli Setyawan, Agustinus Sheren, Sheren Silvia Rahmadhani Siti Mahmudah Springer, Andriano Excelt Supriyanto Supriyanto Theresia Theresia Thomas Kaling Viona Angelina Yang Yitin Yopie, Santi