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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) Jurnal Samudra Ekonomi dan Bisnis Performance : Jurnal Bisnis dan Akuntansi Journal of Global Business and Management Review 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 Journal of Governance, Taxation, and Auditing Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) E-JURNAL AKUNTANSI 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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Peran Direksi Wanita dalam Memoderasi Performa Perusahaan Terhadap Pengungkapan Sukarela Integrated Reporting Ivone Ivone; Natasya Des T.G
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p04

Abstract

Integrated reporting is a new development in the world of reporting that combines company financial and non-financial information. This study aims to prove the effect of company performance on integrated reporting disclosures with female directors as a moderating variable. The research object is a non-financial company registered with the Value Reporting Foundation for the period 2017 – 2021. The research was conducted through logistic regression tests and moderated regression analysis (MRA) tests. The results of the study show that ROA has a significant positive effect on integrated reporting disclosures. Meanwhile, ROE and MBVE have a significant positive effect on integrated reporting disclosure with moderation of female directors. Female directors are able to moderate the relationship between company performance and voluntary disclosure of integrated reporting. Keywords: Firm Performance, Gender Diversity, Integrated Reporting, Voluntary Disclosure
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.
Impact of Risk Committee on Climate Change Disclosure: The Moderating Role of Female Board Priscilia, Joicelyn; Ivone, Ivone; Tang, Sukiantono
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1823

Abstract

This study examines the effect of the presence of a risk committee on climate change disclosure and investigates the moderating role of female board representation. The sample consists of 502 observations of non-financial companies that are listed on the Indonesia Stock Exchange (IDX) that consistently published sustainability reports during the period 2019–2023. Climate change disclosure is measured using eleven indicators based on the task force on climate-related financial disclosures framework. The analysis employs panel data regression analysis with a moderating variable. The results indicate that the presence of a risk committee alone does not have a significant effect on the level of climate change disclosure. However, companies with female board members exhibit significantly higher levels of climate change disclosure. Furthermore, the moderating analysis reveals that Female Board representation weakens the positive influence of the risk committee on climate change disclosure, suggesting an overlap in monitoring and oversight functions related to environmental issues. This study is motivated by the inconsistent adoption of climate change disclosure practices among Indonesian companies despite increasing regulatory pressure on sustainability reporting. The findings contribute empirical evidence from an emerging market context by integrating corporate governance mechanisms, gender diversity, and climate-related transparency, and provides practical implications for designing more effective governance structures to enhance the quality of climate change disclosure.
Design and Development of an Accounting Information System Using Microsoft Access at Toko Glory Ivone; Angelica
ConCEPt - Conference on Community Engagement Project Vol. 5 No. 1 (2025): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/concept.v5i1.11569

Abstract

In the business world, the application of technology plays a crucial role in ensuring that business operations run smoothly and efficiently. This community service activity focused on the design and development of a Microsoft Access-based financial recording system aimed at improving the performance and effectiveness of partner business operations, as well as supporting decision-making and strategic planning processes. The method used was a descriptive-analytical approach, which included the stages of identifying user needs, system design, testing, and evaluating the results of the implementation of the developed system. The results of the activity indicated that the system was able to assist business owners in recording financial transactions in a computerized manner, generating financial reports automatically, and minimizing errors in the recording process. The implementation of this system is expected to facilitate business owners in accurately monitoring financial conditions, increasing efficiency, and strengthening overall business management. In the future, the system can be developed by integrating the database into an online server, such as SQL Server or SharePoint, to centralize data access and improve the security and efficiency of financial information management.
The Effect of CEO Characteristics on Water Disclosure: The Moderating Role of Independent Commissioners in Companies Listed in the Indonesian Stock Exchange Ivone, Ivone; Ramadana, Mariska; Syafitri, Icha
Jurnal Samudra Ekonomi dan Bisnis Vol 17 No 2 (2026): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v17i2.13776

Abstract

This study analyzes the influence of Chief Executive Officer (CEO) characteristics and corporate governance mechanisms on the level of water disclosure in public companies in Indonesia following the implementation of the 2021 edition of the Global Reporting Initiative (GRI) 303. Independent variables include CEO age and CEO-Founder status, with independent commissioners as a moderating variable. Control variables include company age, company size, return on assets, leverage, and Big-4 auditors. Data were obtained from non-financial companies listed on the Indonesia Stock Exchange for the 2021–2023 period, with a total of 647 annual observations. The analysis used panel data regression with cluster robust standard errors. The results show that CEO age and CEO-Founder have a significant negative effect on water disclosure, while the interaction between CEO-Founder and independent commissioners has a significant positive effect. These findings confirm that corporate governance and performance play a greater role in driving water disclosure than CEO demographic factors.
Co-Authors Agnes Agnes Aliandrina, Dessy Alvina Alvina Andrew Andrew Angel Angel Angelica 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 Erna Wati Erwin Erwin Fahmi Sulaiman 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 Lestari, Factrisia Leviana Leviana Lily Purwianti lubis, kartika sari Mariska Ramadana 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 Nurul Fayumi Osgood Feriady Darma Saputra Priscilia, Joicelyn Putra, Edy Yulianto Ratih Anggraini, Ratih Ricky Ricky Robby Krisyadi Santikawati Sari Wahyuni, Lily Sudhartio, Septiany, Sheila SERLY Setyawan, Agustinus Shellen Shellen Sheren Sheren Siahan, Rina Friska B. Slin Slin Sri Cici Afrida Surny Syafitri, Icha Tang, Sukiantono Tania Aulia Warni Tanujaya, Kennardi Theresia Theresia Tinamo, Hendry Valene Fortuna Lim Victoria Victoria Victoria, Victoria Vivin, Vivin Wendy Winata Winna Angelina