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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Syntax Literate: Jurnal Ilmiah Indonesia
Kurniadi, Nicholas
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Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Karakteristik Dewan Terhadap Kualitas Pelaporan Keberlanjutan Perusahaan di Industri Sumber Daya Alam di Bursa Efek Indonesia Noor, William Wahyu Wicaksono Ramadhanta; Kurniadi, Nicholas; Gunawan, Vania Pradipta; Ludji, Theodorus Radja
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 13 No. 1 (2024): Nominal April 2024
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v13i1.64021

Abstract

ABSTRACTThe natural resource industry is known for its environmental issues, making it needs to establish legitimacy. Sustainability reports can be a tool for companies in this industry to communicate their sustainability efforts and gain legitimacy. This study aims to examine the influence of board characteristics on the quality of sustainability reporting. Content analysis techniques and multiple regression with fixed effect models were used to analyze 92 publicly listed companies from the natural resources industry in Indonesia in 2016-2021 as samples. Results of this study show that the independence of the board of commissioners has a negative effect on the quality of sustainability reporting. On the other hand, the accounting and/or financial experience of the board of directors has a positive impact on sustainability reporting quality. Therefore, investors should not appoint board members merely for complying with regulations, but rather appoint members who have proper experience that can effectively support the company's sustainability initiatives.Keywords: Natural resources, Legitimacy, Sustainability report, Board CharacteristicsABSTRAKIndustri sumber daya alam identik dengan isu lingkungan, sehingga perlu menetapkan legitimasinya. Laporan keberlanjutan dapat menjadi sarana bagi perusahaan di industri ini untuk mengkomunikasikan usaha keberlanjutan mereka serta memperoleh legitimasi. Penelitian ini bertujuan untuk menguji pengaruh karakteristik dewan terhadap kualitas pelaporan keberlanjutan. Teknik content analysis dan regresi berganda model fixed effect digunakan untuk menganalisis 92 perusahaan terbuka di industri sumber daya alam di Indonesia pada tahun 2016-2021 sebagai sampel. Hasil penelitian menunjukkan bahwa independensi dewan komisaris berpengaruh negatif terhadap kualitas pelaporan keberlanjutan. Di sisi lain, pengalaman akuntansi dan/atau keuangan dewan direksi berpengaruh positif terhadap kualitas pelaporan keberlanjutan. Oleh sebab itu, investor sebaiknya tidak mengangkat anggota dewan hanya sekedar untuk memenuhi regulasi, namun perlu mengangkat anggota yang mempunyai pengalaman memadai yang dapat secara efektif mendukung inisiatif keberlanjutan perusahaan.Kata Kunci: Sumber daya alam, Legitimasi, Laporan keberlanjutan, Karakteristik dewan 
The Impact of Extended Work Availability on Turnover Intention Among Generation Z in Indonesia Mantana, Immanuel; Kurniadi, Nicholas; Astuti, Niken Dwi; Suryaatmaja, Kevin
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i10.61724

Abstract

This research aims to examine the relationship between Work-Related Extended Availability (WREA) and Perceived Organizational Support (POS) on Turnover Intention (TI) among Generation Z employees in Indonesia. The study also analyzes the mediating roles of Emotional Exhaustion (EMO) and Work Engagement (WE), as well as the moderating roles of POS and WREA in these relationships. A quantitative approach was employed through an online survey distributed via Google Forms. Data were collected using purposive sampling from 310 Generation Z employees working across various industrial sectors in Indonesia. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS version 4 software. The findings indicate that WREA significantly increases EMO, which subsequently raises TI among Generation Z employees in Indonesia. Conversely, POS enhances WE and indirectly reduces TI. The moderating effect of WREA on the POS–WE relationship was significant, whereas the moderating effect of POS on the WREA–EMO relationship was not supported. This study extends the application of the Job Demands-Resources (JD-R) model within the context of Generation Z employees in Indonesia by simultaneously integrating mediation and moderation effects. Practically, organizations should limit WREA and strengthen support tailored to the digital needs of Gen Z employees to prevent emotional exhaustion and reduce turnover intention.
Co-Authors Astuti, Niken Dwi Mantana, Immanuel Noor, William Wahyu Wicaksono Ramadhanta Suryaatmaja, Kevin Theodorus Radja Ludji, Theodorus Radja Vania Pradipta Gunawan