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All Journal 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 SAR (Soedirman Accounting Review): Journal of Accounting and Business 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 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 Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Akuntansi Keuangan dan Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Media Riset Akuntansi Auditing & Informasi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Conference on Community Engagement Project (Concept)
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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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.
Enhancing Resilience in Indonesian Firms: Integrating ERM, Organizational Ambidexterity, and Strategic Renewal Post-COVID-19 Chandra, Budi; Jurnali, Teddy; Septiany, Sheila
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.
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.
The role of CEO characteristics and ownership structure in carbon emission disclosure: evidence from Indonesian listed firms Annamelliadyla, Jaenette; Chandra, Budi; Krisyadi, Robby; Supriyanto, Supriyanto; Surny, Surny
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.2.18816

Abstract

This study examines the effect of CEO characteristics foreign educational CEO and foreign ownership along with CEO Founder and CEO Age on carbon emission disclosure (CED) among firms listed on the Indonesia Stock Exchange from 2020 to 2023. Grounded in Upper Echelons Theory (UET), the study argues that observable attributes of top executives shape their cognitive perspectives and strategic preferences, thereby influencing environmental disclosure decisions. Using panel regression analysis on 1,623 firm-year observations from annual reports, sustainability reports, and ESGI data, the findings show that foreign educational CEO and CEO age have a positive and significant effect on carbon emission disclosure. In contrast, foreign ownership and CEO founder status do not exhibit significant effects in the main OLS models, while CEO founder shows a negative association in the GLS robustness test. These results suggest that individual CEO attributes play a more decisive role in shaping carbon disclosure practices than ownership structure. This study provides important implications for corporate governance, investors, and policymakers by highlighting the importance of executive characteristics in enhancing environmental transparency in emerging markets.
APAKAH CEO BERPENDIDIKAN DI LUAR NEGERI MENINGKATKAN PENGUNGKAPAN PERUBAHAN IKLIM? BUKTI DARI PERUSAHAAN NON-KEUANGAN DI INDONESIA Chandra, Budi; Krisyadi, Robby; Ivone, Ivone; Fayumi, Nurul
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
Dinamika Pelaporan CSR, Inovasi Hijau, dan Kinerja pada Tahap Siklus Hidup Perusahaan Tang, Sukiantono; Ivone, Ivone; Yopie, Santi; Chandra, Budi; Ping, Sie Thai
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.28498

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk mengkaji pengaruh kinerja perusahaan dan inovasi hijau terhadap pelaporan tanggung jawab sosial perusahaan (CSR), serta menelaah bagaimana pengaruh tersebut berkembang seiring dengan perbedaan tahap siklus hidup perusahaan.Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi data panel. Sampel penelitian mencakup perusahaan yang terdaftar dalam indeks IDX KEHATI ESG Sector Leaders di Bursa Efek Indonesia selama periode 2019–2023. Kinerja perusahaan diukur menggunakan Return on Assets (ROA), inovasi hijau diproksikan melalui kepemilikan paten hijau, pelaporan CSR diukur menggunakan skor ESG dari CSRHub, dan tahap siklus hidup perusahaan diukur menggunakan rasio laba ditahan terhadap total aset (RETA). Analisis dilakukan dengan model fixed effects dan robust standard errors menggunakan Stata.Originalitas/Novelty: Kebaruan penelitian ini terletak pada penempatan tahap siklus hidup perusahaan sebagai variabel moderasi dalam menjelaskan dinamika hubungan antara kinerja perusahaan, inovasi hijau, dan pelaporan CSR, khususnya dalam konteks negara berkembang.Hasil Penelitian: Hasil penelitian menunjukkan bahwa kinerja perusahaan dan inovasi hijau berpengaruh positif terhadap pelaporan CSR. Namun, tahap siklus hidup perusahaan terbukti memperlemah pengaruh tersebut, yang mengindikasikan bahwa perusahaan yang lebih matang cenderung mengurangi intensitas CSR sebagai alat strategis.Implikasi: Temuan ini menegaskan bahwa peran CSR dan inovasi hijau bersifat dinamis dan berubah seiring dengan tingkat kematangan perusahaan. Oleh karena itu, strategi CSR dan inovasi hijau perlu disesuaikan dengan tahap perkembangan perusahaan agar tetap relevan dan efektif. Research Objectives: This study aims to examine the influence of firm performance and green innovation on corporate social responsibility (CSR) reporting, and to explore how these relationships evolve across different enterprise life stages.Research Method: This study adopts a quantitative approach using panel data regression analysis. The sample consists of firms listed in the IDX KEHATI ESG Sector Leaders index on the Indonesia Stock Exchange during 2019–2023. Firm performance is measured using Return on Assets (ROA), green innovation is proxied by green patent ownership, CSR reporting is assessed using ESG scores from CSRHub, and enterprise life stage is measured by the retained earnings-to-total assets ratio (RETA). The analysis applies a fixed-effects model with robust standard errors using Stata.Originality/Novelty: The originality of this study lies in incorporating enterprise life stage as a moderating variable to explain the dynamic relationship between firm performance, green innovation, and CSR reporting within an emerging market context.Research Results: The findings indicate that firm performance and green innovation positively affect CSR reporting. However, enterprise life stage weakens these effects, suggesting that more mature firms tend to place less strategic emphasis on CSR activities.Implications: These results highlight that the role of CSR and green innovation is not static but shifts as firms mature. Accordingly, companies should align CSR and innovation strategies with their life cycle stages to enhance effectiveness and long-term value.
Co-Authors Agnes Agnes Agnes Agnes Aliandrina, Dessy Andi Andi Angelina, Viona Angraini, Juli Anita Annamelliadyla, Jaenette Arianto, Hepy Hefri Barahama, Stella Maria Theresia Charles Charles Christina, Claudia Cintya Cintya Dyno, Nestroy Elivia Elivia Fayumi, Nurul Ivone, Ivone Jelena Jelena Jessica Jessy Christianti Jurnali, Teddy 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 Ping, Sie Thai Putra, Edy Yulianto Rahmadhani, Silvia Ratih Anggraini, Ratih Rico Rivaldo Santikawati Sari Wahyuni, Lily Sudhartio, Seli Seli Septiany, Sheila Setyawan, Agustinus Sheren, Sheren Silvia Rahmadhani Siti Mahmudah Springer, Andriano Excelt Supriyanto Supriyanto Supriyanto Supriyanto Surny Surny, Surny Tang, Sukiantono Tanujaya, Kennardi Theresia Theresia Thomas Kaling Viona Angelina Yang Yitin Yopie, Santi