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All Journal Jurnal Siasat Bisnis JAM Jurnal Pendidikan Ekonomi (JUPE) Jurnal Ekonomi Modernisasi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi AKUNTANSI DEWANTARA Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi 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 Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini BUDGETING : Journal of Business, Management and Accounting Journal of Economics and Business UBS Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Akuntansi Keuangan dan Bisnis Media Riset Akuntansi Auditing & Informasi 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 Health Professions Public Health Social Sciences Other

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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.
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).
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.
STRATEGIC LEADERSHIP AND SUSTAINABILITY: THE ROLE OF CEO CELEBRITY IN PROMOTING GREEN INNOVATION Chandra, Budi; Ivone; Tanujaya, Kennardi; Surny
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i2.23365

Abstract

This study aims to investigate the impact of CEO celebrity status on green innovation (GI) adoption in companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. This study applies empirical analyses to examine the relationship between high-profile leadership and sustainability practices. Regression analyses and robustness tests, including coarsened exact matching (CEM), were used to ensure the validity of the findings. The results show that companies with celebrity CEO celebrity have higher rates of GI adoption compared to companies without CEO celebrity, emphasising the influential role of CEO visibility in advancing corporate sustainability initiatives. The findings support the Upper Echelon Theory (UET) which states that the characteristics of top executives influence strategic decisions. The implication is that companies should utilise the public profile of their leaders to strengthen environmental initiatives and build stakeholder trust. Limitations include the geographical focus on Indonesia and the use of a binary indicator for CEO celebrity status. Future research should look at other markets and use more detailed measurements for a clearer understanding.
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.
Co-Authors Agnes Agnes Agnes Agnes Aliandrina, Dessy Andi Andi Angelina, Viona Anita Arianto, Hepy Hefri Barahama, Stella Maria Theresia Charles Charles Cintya Cintya Claudia Christina Dyno, Nestroy Elivia Elivia Fendy Cuandra Ivone, Ivone Jelena Jelena Jessica Jessy Christianti Jurnali, Teddy Kaling, Thomas Kelly Kelly Kelly Kelly Krisyadi, Robby Lily Purwianti Mardianto, Mardianto Mariska Ramadana Melysa Melysa, Melysa Michelle Willestania Michelle Willestania Muliana Muliana Nainggolan, Ferdinand Natalia, Felisha Novia Junita Nurul Fayumi Pangrani, Zoey Putra, Edy Yulianto Rahmadhani, Silvia Ratih Anggraini, Ratih Rico Rivaldo Robby Krisyadi Robin Robin Robin Robin, Robin Santikawati Sari Wahyuni, Lily Sudhartio, Seli Seli Septiany, Sheila Setyawan, Agustinus Sheren Sheren Silvia Rahmadhani Siti Mahmudah Springer, Andriano Excelt Supriyanto Supriyanto Surny Surny, Surny Tanujaya, Kennardi Theresia Theresia Thomas Kaling Viona Angelina Yang Yitin Yopie, Santi