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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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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
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.
GREEN STRATEGIES AND COMPETITIVE ADVANTAGE: THE MODERATING ROLE OF ENTREPRENEURIAL ORIENTATION Erna Wati; Sheila Septiany; Ivone Ivone; Valene Fortuna Lim
Journal of Global Business and Management Review Vol. 8 No. 1 (2026): Journal of Global Business and Management Review
Publisher : Program Sarjana Manajemen Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jgbmr.v8i1.11874

Abstract

This study examines the effects of Green Intellectual Capital (GIC), Green Leadership (GL), and Strategic Leadership Capabilities (SLC) on Competitive Advantage (CA), and whether Entrepreneurial Orientation (EO) strengthens these effects. Data were collected through an online structured questionnaire from 163 professionals in environmentally oriented organizations using purposive sampling. The proposed model was tested using partial least squares structural equation modeling with reliability and validity checks, followed by hypothesis and interaction-effect testing. The results indicate that GIC, GL, and SLC have significant positive effect on CA. EO also significantly strengthens the effects of GIC, GL, and SLC on CA, suggesting that firms with stronger entrepreneurial orientation gain greater competitive returns from green intangible resources and leadership capabilities. This study offers managerial implications for enhancing competitiveness through targeted investments in green capabilities and entrepreneurial culture. Limitations include the single-country setting and cross-sectional survey design; therefore, future research should adopt longitudinal and multi-country designs, incorporate multi-source data, and explore additional mediating or moderating variables to provide deeper insights into the dynamic mechanisms linking green capabilities to competitive advantage.
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