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All Journal JASF (Journal of Accounting and Strategic Finance) Jurnal Akuntansi dan Keuangan
Adib Minanurohman
Airlangga University
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Tunnelling Behavior: Exploring Corporate Governance and Ownership Structure Cahya Mahardika Putra Perdana; Adib Minanurohman
Jurnal Akuntansi dan Keuangan Vol. 26 No. 1 (2024): MAY 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.26.1.1-17

Abstract

This paper investigates the impact of corporate governance quality and ownership structure on tunnelling behaviour in Indonesia, specifically examining the moderating effect of the number of subsidiaries. The study utilized quantitative research methods and secondary data from the Indonesia Stock Exchange, company websites, and relevant journals. The sample consisted of 474 observations from listed companies on the IDX, excluding non-financial firms, covering the period from 2016 to 2019. Statistical analyses, including Pearson Correlation, OLS Regression, and Moderated Regression, were conducted using STATA 14.2 software. The results indicate that managerial ownership, government ownership, and corporate governance quality positively influence tunnelling behaviour, while domestic ownership has a negative impact. Foreign ownership, on the other hand, does not significantly affect tunnelling behaviour. Notably, the number of subsidiaries strengthens the relationship between corporate governance quality and tunnelling behaviour.
Educational Background Reputation and Corporate Social Responsibility Disclosure: Evidence from the CEO Tenure Phenomenon in Indonesia Refina Dwike Wahono; Adib Minanurohman; Raden Roro Widya Ningtyas Soeprajitno
JASF: Journal of Accounting and Strategic Finance Vol. 9 No. 1 (2026): JASF (Journal of Accounting and Strategic Finance) - June 2026
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v9i1.715

Abstract

Purpose: In Indonesia, the CEO's educational background is considered the appropriate indicator of how the policy is grounded in interests and reasoning. The purpose of this study was to examine the relationship between the CEO's educational background and corporate social responsibility practice. Method: We focus on testing the sample of the firm that was following the Global Reporting Initiative (GRI) indicator with 295 sample firm-year observations from Indonesia 2016–2019. The data collected from the CSRD from the sustainability report that the company discloses manually, hand-collected the educational background of the CEO, the financial report, and the annual report from the company accessed in the Indonesia Stock Exchange (IDX) and the OSIRIS database. Findings: This study found that a better educational background doesn't always result in better policy. In some cases, the CEO has a negative relationship with CSR. Specifically, the results of this study indicate that CEOs with a bachelor's degree (S1) on both reputation measures are not associated with CSRD. Implications: This study provides an important implication that the reputation of a CEO’s educational background does not necessarily translate into more effective corporate policies. The findings highlight the need for boards to focus on substantive governance practices and decision-making capabilities, rather than symbolic credentials, when formulating strategic policies. Novelty/Value: This study offers novelty by exploring the impact of CEO educational background and tenure on CSR disclosure, while highlighting that CEO educational reputation does not always enhance their commitment to CSR activities.
Co-Authors Cahya Mahardika Putra Perdana Raden Roro Widya Ningtyas Soeprajitno Refina Dwike Wahono