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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment GEMA EKONOMI Jambura Accounting Review Jurnal Mantik Prosiding National Conference for Community Service Project Global Financial Accounting Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi
Handoko Karjantoro
Universitas Internasional Batam
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Environmental, Social and Governance Disclosure Impacts on Earnings Management in Indonesia Itan, Iskandar; Nazara, Eka Prasetya; Karjantoro, Handoko
Global Financial Accounting Journal Vol. 9 No. 2 (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.v9i2.11345

Abstract

Purpose - This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on earnings management practices among companies listed on the Indonesia Stock Exchange (IDX). It explores how ESG transparency influences corporate financial reporting behavior. Research Method - This study uses data from Thomson Reuters, covering 86 IDX-listed companies that disclosed ESG information during the 2019-2023 period. Findings - It revealed that ESG disclosure in the environmental and social dimensions is found to reduce earnings management practices, while governance disclosure shows no significant effect. Companies with higher revenue levels are more effective in leveraging ESG disclosure to enhance transparency. Implication - This study offers a novel contribution by examining the influence of ESG disclosure on earnings management in Indonesia, while also considering company revenue levels as a comparative factor. The findings hold important policy and practical implications, especially for regulators and corporate management, in understanding the broader impact of ESG practices on the integrity of financial reporting.
Corporate makeover for narcissism: The role of the CEO in asset revaluation and acquisition performance Wati, Erna; Itan, Iskandar; Derista, Fanny; Karjantoro, Handoko
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.26517

Abstract

Research aims: This study aims to analyze the impact of CEO narcissism on the correlation between asset revaluation and acquisition performance, focusing on how narcissistic traits improve the efficiency of asset revaluation in corporate decision-making.Design/Methodology/Approach: The study employs Partial Least Squares methodology within Structural Equation Modeling to analyze secondary data from Indonesian companies listed on the Indonesia Stock Exchange between 2017 and 2021. The sample is limited to companies engaged in merger and acquisition activities during the observation period. Following the selection criteria, the final sample consists of 51 eligible firms.Research findings: The findings indicate that revaluing assets improves companies’ financial position and market perception. Additionally, the impact is heightened by CEO narcissism, as narcissistic CEOs use their confidence and propensity for risk-taking to capitalize on asset revaluation for aggressive acquisition tactics. It leads to improved company performance, especially in mergers and acquisitions.Theoretical contribution/ Originality: This study contributes theoretically by extending the application of signalling theory and the resource-based view. It positions CEO narcissism as a strategic signal influencing acquisition performance through asset revaluation. The study adds to existing research on corporate leadership and financial strategy, providing valuable perspectives for scholars and professionals in management and corporate finance.Practitioner/Policy implication: The study indicates that corporations gain advantages by choosing CEOs with narcissistic characteristics, as they are more inclined to employ asset revaluation to pursue ambitious acquisition opportunities strategically. The results suggest that firms may benefit from leadership that strategically leverages narcissistic traits to enhance corporate restructuring outcomes.Research Limitations/Implications: The limitation of this study is its focus on Indonesian companies, which potentially restricts the generalizability of the results to different regions or markets.
Co-Authors Aqika Nisa Fadillah Chen, Robin Derista, Fanny Erna Wati erna wati Halim, Joice Hendi, Hendi Iskandar Itan, Iskandar Jeslyn, Jeslyn Jurnali, Teddy Karina, Ria Laudeciska, Leni Linda Linda Nazara, Eka Prasetya Novita Novita Nurul Istiqomah Padli Rahman Sari Dewi Sari Dewi Sari Dewi Shelsy Shelsy Sudirman Supriyanto Supriyanto Tryen Lux Shandova Manalu Vera Vera vera vera, vera