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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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APAKAH CEO BERPENDIDIKAN DI LUAR NEGERI MENINGKATKAN PENGUNGKAPAN PERUBAHAN IKLIM? BUKTI DARI PERUSAHAAN NON-KEUANGAN DI INDONESIA Budi Chandra; Robby Krisyadi; Ivone Ivone; Nurul Fayumi
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2026): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v15i1.2720

Abstract

ABSTRAKPerubahan iklim kini menjadi perhatian global, dan perusahaan-perusahaan didorong untuk menggunakan pengungkapan perubahan iklim (Climate Change Disclosure/CCD) guna meningkatkan transparansi pelaporan lingkungan. Meskipun penelitian sebelumnya telah meneliti karakteristik eksekutif dan keterlibatan asing dalam tata kelola korporasi, data empiris di pasar berkembang seperti Indonesia masih terbatas, dan hasilnya tidak konsisten. Tujuan studi ini adalah untuk menyelidiki bagaimana karakteristik CEO asing memengaruhi kualitas CCD pada perusahaan publik non-keuangan di Indonesia antara tahun 2020 dan 2023. Kerangka regulasi yang unik, perusahaan keuangan tidak termasuk dalam anallisis ini. Analisis regresi panel berdasarkan 1.986 observasi firma-tahun menunjukkan bahwa CEO dengan latar belakang pendidikan asing memiliki dampak yang positif dan signifikan terhadap CCD. Namun, tidak ada hubungan yang siggnifikan antara kewarganegaraan CEO secara nasional dan CCD. Selain itu, CCD ditemukan memiliki dampak yang positif dan signifikan terhadap kesuksesan bisnis yang diukur melalui return on assets, sedangkan return on equity menunjukkan efek yang moderat dan tidak konsisten, dan leverage tidak memiliki dampak yang dapat diidentifikasi terhadap tingkat pengungkapan. Hasil ini menunjukkan bahwa promosi prosedur pengungkapan perubahan iklim di perusahaan non-keuangan Indonesia lebih dipengaruhi oleh paparan eksekutif senior terhadap pendidikan internasional daripada kewarganegaraan asing mereka.Kata Kunci: CEO_Pendidikan_Luar_Negeri; Karakteristik_CEO; Pengungkapan_Perubahan_Iklim; Tata_Kelola_Perusahaan; Pelaporan_KeberlanjutanABSTRACTClimate change is now a worldwide concern, businesses are encouraged to use climate change dislosure (CCD) to increase environmental reporting transparency. Even while earlier research has looked at executive traits and foreign involvement in corporate governance, there is still little empirical data in developing market settings like Indonesian, and the results are inconsistent. The purpose of this study is to investigate how foreign CEO traits affect the quality of CCD in Indonesian non-financial publicly traded companies between 2020 and 2023. Because of their unique regulatory frameworks, financial firms are not included. CEO with foreign educational backgrounds have a favorable and significant impact on CCD, according to panel data regression analysis base on 1,986 firm-year observations. However, there is no appreciable relationship between CEO nationwide and CCD. Furthermore, CCD is found to be favorably and considerably impacted by business success as assessed by return on assets, whereas return on equity exhibits a modest and inconsistent effect and leverage has no discernible impact on disclosure levels. These results imply that the promotion of climate change disclosure procedures in Indonesian non-financial enterprises is more significantly influenced by senior executives exposure to international education than by their foreign nationally.Keywords: CEO_Education_Abroad; Characteristics_of_CEOs; Disclosure_of_Climate_Change; Corporate_Governance; Sustainability_Reporting
Does CEO popularity affect climate change disclosure? Evidence from Indonesian firms Chandra, Budi; Ramadana, Mariska; Robin, Robin; Melysa, Melysa; Surny, Surny
Jurnal Siasat Bisnis VOL 30, NO 2 (2026)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol30.iss2.art3

Abstract

Purpose – This study examines the effect of CEO popularity, including celebrity CEO (CELEB) and star CEO (STAR) on climate change disclosure (CCD) in Indonesian firms.Design/methodology/approach – This study analyzes data from 2020 to 2023, sourced from companies listed on the Indonesia Stock Exchange (IDX), and applies several statistical methods, including data panel regression to examine the relationship between CELEB and STAR to CCD, coarsened exact matching (CEM) to reduce selection bias, generalized least squares (GLS) to address heteroskedasticity and autocorrelation, and the two-stage Heckman model to mitigate endogeneity arising from sample selection bias. We further conducted a comparative analysis between firms led by STAR and NON-STAR to investigate whether the impact of CEO characteristics differs across the two groups.Findings – The empirical results show that both measures of CEO popularity are positively and significantly associated with the level of CCD. Firms led by CELEB or STAR consistently exhibit higher CCD scores compared firms led by less prominent executives. This finding indicates that CEO popularity is a meaningful explanatory factor in explaining cross-sectional variation in CCD.Research limitations/implications – This study is limited by proxy-based measures of CEO popularity, a short observation period, and its focus on Indonesian listed firms without industry-level analysis. Future research may examine broader sustainability dimensions, explore different institutional contexts, or use qualitative approaches to better understand CEOs’ perceptions of their public image in relation to environmental responsibility.Practical implications – This implies that companies can leverage CEO reputation to improve CCD and meet stakeholder expectations, while regulators may consider promoting disclosure practices that utilize executive visibility as a driver of corporate sustainability.Originality/value – This study addresses a relatively underexplored area by examining the impact of CEO popularity, as manifested through CELEB and STAR status, on CCD in Indonesia. This study makes a pioneering contribution to the literature on corporate sustainability by examining executive reputation as a driver of CCD in emerging markets.
Dinamika Gender dan Kinerja Perusahaan: Eksplorasi Peran Dewan Wanita dengan Kualifikasi Akuntansi Ivone Ivone; Sheren Sheren; Budi Chandra
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.3084

Abstract

Although research topics related to gender influence are quite common, there are still inconsistencies in the results Many countries have implemented gender quotas on company boards, whereas Indonesia has not adopted this policy yet. So this research was conducted to determine the influence of female directors and commissioners on company performance as well as the influence of the moderating variable of women on the board with accounting qualifications. This research uses a purposive sampling method. The objects of this research are all non-financial companies listed on the IDX from 2018 to 2022, accompanied by purposive sampling criteria. This research applies panel data regression analysis methods and uses the SPSS and EViews statistical programs. The results of this research found that female directors and commissioners do not have a positive influence on company performance. Meanwhile, moderating variables can moderate the relationship between independent and dependent variables. However, the direction of moderation obtained shows opposite results to previous research. This can occur due to investor bias, where investors feel unsure about the competence of female board members.
Enhancing Resilience in Indonesian Firms: Integrating ERM, Organizational Ambidexterity, and Strategic Renewal Post-COVID-19 Budi Chandra; Teddy Jurnali; Sheila Septiany
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 6 (2025): JIAKES Edisi Desember 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i6.4114

Abstract

The COVID-19 pandemic fundamentally disrupted global business environments and intensified uncertainty, compelling firms to rapidly adapt their strategies and capabilities to maintain resilience and competitiveness in increasingly volatile and complex markets. This study aims to investigate the mediating role of strategic renewal in the relationship between corporate governance mechanisms, enterprise risk management, organizational ambidexterity, and firm performance. Using a sample of firms in Indonesia, the proposed model was tested employing Structural Equation Modeling (SEM). Data were obtained through questionnaires distributed to respondents, with a total of 377 valid responses used for the analysis. The findings reveal that enterprise risk management, as a governance mechanism, significantly enhances firm performance directly, while organizational ambidexterity also has a significant direct effect on firm performance. Additionally, organizational ambidexterity shows a significant positive relationship with strategic renewal, which in turn significantly impacts firm performance. These results underscore the critical importance of strategic renewal in amplifying the benefits of governance-based dynamic capabilities such as enterprise risk management and organizational ambidexterity for performance gains. This study highlights the need to integrate governance and dynamic capabilities through continuous strategic renewal processes to sustain competitive advantage in rapidly changing business environments, offering valuable insights for both academics and practitioners.
Do Executive Incentives Drive Performance? A Study of Manufacturing Firms in Indonesian Budi Chandra; Mardianto Mardianto; Robby Krisyadi; Claudia Christina
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.
CEO BUSYNESS AND CLIMATE CHANGE DISCLOSURE: THE ROLE OF CORPORATE GOVERNANCE AND OUTCOME ON FIRM PERFORMANCE Budi Chandra; Robin; Fendy Cuandra; Melysa
JRAK Vol 18 No 1 (2026): 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.v18i1.35318

Abstract

Growing regulatory and stakeholder pressure underscores the importance of climate change reporting, yet the role of CEO busyness in shaping corporate disclosure remains underexplored. Prior evidence from other disclosure contexts is mixed, and few studies examine corporate governance as a moderating factor. This research investigates the influence of CEO busyness on climate change disclosure, the moderating effect of corporate governance, and the impact of disclosure on firm performance. Using 1,980 firm-year observations of IDX-listed firms from 2020 to 2023, the study applies panel data regression, Coarsened Exact Matching, Generalized Least Squares, and a two-stage Heckman model to ensure robustness. The results reveal that CEO busyness has a positive effect on climate change disclosure, strengthened by strong corporate governance. Moreover, climate change disclosure enhances firm performance. These findings extend Upper Echelons Theory by showing that busy CEOs can promote transparency, contrasting prior evidence suggesting negative effects.
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