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All Journal Jurnal Riset Akuntansi Kontemporer Transekonomika : Akuntansi, Bisnis dan Keuangan
Fendy Cuandra
Universitas Internasional Batam, Indonesia
Economics, Econometrics & Finance

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PENGARUH MANAJEMEN RANTAI PASOK BERBASIS ERP DALAM MENINGKATKAN KINERJA PT. FURNITUR BATAM BINA PERKASA Fendy Cuandra; Jerry Maytanius; Leonardo; Diamend Tino Sembiring; Ricky Lim
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 4 (2022): July 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i4.141

Abstract

Business development in the era of the 21st century has grown very rapidly and has undergone a continuous metamorphosis. Every business actor in every business category is required to be sensitive to any changes that occur and place an orientation to customer satisfaction as the main goal. Supply Chain Management is a mechanism that connects all parties concerned and the activities involved in converting raw materials into finished goods. The importance of the role of all parties from suppliers, manufacturers, distributors, retailers to customers in creating cheap, quality and fast products is what gave birth to a new concept, namely supply chain management.
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 Chandra, Budi Diamend Tino Sembiring Jerry Maytanius Leonardo Melysa Ricky Lim Robin Robin