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All Journal Jurnal Media Wahana Ekonomika AKUNTANSI DEWANTARA Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Performance : Jurnal Bisnis dan Akuntansi Prosiding National Conference for Community Service Project Global Financial Accounting Journal BUDGETING : Journal of Business, Management and Accounting Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Akuntansi Keuangan dan Bisnis BISMA Cendekia Media Riset Akuntansi Auditing & Informasi Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Jurnal Akuntansi
Ivone, Ivone
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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.
Analysis of the Effect of CSR on Corporate Value Mediated with Profit Management Ivone Ivone; Alvina Alvina
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.7567

Abstract

With the help of control variables such as return on asset, leverage, book to market value, and firm size, this research seeks to determine how effective earning management can be as an intervening variable in a relationship between corporate social responsibility and firm value. This study uses secondary data of companies listed on the IDX (Indonesia Stock Exchange) with data collected from 2018 to 2022 as a sample in the data analysis method. The data collection technique with a sample of 36 companies over a five-years so that the total sample is 180. The results of the study showed that the corporate social responsibility variable has a significant negative effect on firm value, corporate socialresponsibility has no significant effect on earnings management, and earnings management has a significant negative effect on firm value, and earnings management cannot mediate the relationship between Corporate Social Responsibility and firm value. Keywords: Firm Value, Earning Management, and Corporate Social Responsibility
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.
CEO TENURE AND SUSTAINABILITY PERFORMANCE: THE ROLE OF INSTITUTIONAL OWNERSHIP AND BOARD INDEPENDENCE Septiany, Sheila; Mirabelle, Eileen; Harsono, Budi; Tang, Sukiantono; Serly; Ivone
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
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.v9i1.10286

Abstract

Purpose – This study examines the effect of CEO tenure on sustainability performance, considering the roles of board independence and institutional ownership in companies listed on the Indonesia Stock Exchange (IDX). Research Method – The study used a purposive sampling method and collected data from annual and sustainability reports of IDX-listed companies from 2018 to 2022. Panel data regression analysis was conducted using EViews. Findings – CEO tenure has a significant positive impact on sustainability performance. CEOs with longer tenures are more effective in aligning CSR strategies with long-term goals. Board independence strengthens this effect by providing oversight, while institutional ownership improves transparency and accountability. Implication – CEO tenure supports long-term sustainability efforts. Independent boards and institutional ownership help ensure consistency and reduce the risk of managerial entrenchment.
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.
Pengaruh Karakteristik Chief Executive Officer Terhadap Real Earnings Management Dengan Koneksi Politik Sebagai Moderasi Ivone, Ivone; Vivin, Vivin; Karina, Ria
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3249

Abstract

This study examined the relationship between CEO characteristics and real earnings management as a dependent variable and included political connections as a moderating variable for non-financial companies listed on the BEI (Indonesian Stock Exchange). The number of observation data sampled in this research was 1,546 data through a purposive sampling. The method applied in analyzing research data is using panel regression analysis and tested using Eviews10. Based on the results of this research, political connections have a significant positive effect on CEO tenure and real earnings management, however political connections cannot be proved to influence other variables in this study, including CEO ownership, CEO expertise, and CEO narcissism.
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.
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
Co-Authors Agnes Agnes Aliandrina, Dessy Alvina Alvina Andrew Andrew Angel Angel Anisa, Amanda Putri Nur Arianto, Hepy Hefri Budi Harsono Candra, Jennifer Chandra, Budi Cheristina Cheristina Cyintia Allencia Cyntia Allencia Dewi Dewi Diana Diana Erica Erica Erika Anggellina Manik Erika Fernando Erwin Erwin Fahmi Sulaiman Fayumi, Nurul Fifi Winda Dewi Fikra Terisha Helen Salwa Hendri Vinchen Hendry Tinamo Hendry Tinamo Ice Marselina Ivy Lee Ivy Lee Iwan Suhardjo Jecelyn Angelica Jevyyanti Jevyyanti Jhohari Jhohari Josna Josna Jovi Ong Karina, Ria Kevin Jonay Lie Kristina Thai Krisyadi, Robby Lestari, Factrisia Leviana Leviana Lily Purwianti lubis, kartika sari Martina Martina Meiga Putri Antoni Ang Mirabelle, Eileen Nainggolan, Ferdinand Narumi Yuki Natalia, Felisha Natasya Des T.G Natasya Des T.G Noorasyikin Noorasyikin Noorasyikin, Noorasyikin Nur Alfira Osgood Feriady Darma Saputra Putra, Edy Yulianto Ratih Anggraini, Ratih Ricky Ricky Santikawati Sari Wahyuni, Lily Sudhartio, Septiany, Sheila SERLY Setyawan, Agustinus Shellen Shellen Sheren, Sheren Siahan, Rina Friska B. Slin Slin Sri Cici Afrida Surny Tang, Sukiantono Tania Aulia Warni Tanujaya, Kennardi Theresia Theresia Tinamo, Hendry Victoria Victoria Victoria, Victoria Vivin, Vivin Wendy Winata Winna Angelina