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All Journal ETIKONOMI Jurnal Ekonomi dan Bisnis Islam International Journal of Contemporary Accounting Riset Akuntansi dan Keuangan Indonesia
Chen, Robin
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Economics, Econometrics & Finance

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Corporate Governance and Environmental Disclosure: Assessing The Role of Environmental Performance Itan, Iskandar; Laudeciska, Leni; Karjantoro, Handoko; Chen, Robin
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.2457

Abstract

This research aims to examine and provide empirical evidence of the influence of Corporate Governance on Environmental Disclosure, with Environmental Performance as a mediating variable. The study was conducted on publicly traded companies that disclosed Corporate Social Responsibility during the period from 2018 to 2021 and participated in PROPER (Program for Environmental Performance Rating and Disclosure). The sample was determined using purposive sampling and consisted of 61 companies. The results of the research show that Corporate Governance is positively related to environmental performance and disclosure. The findings also indicate that environmental performance partially mediates the relationship between corporate governance and the quality of environmental disclosure.
SPIRIT AT WORK, SUSTAINABLE LEADERSHIP AND ORGANIZATIONAL COMMITMENT: THE PERSPECTIVE OF ACCOUNTING STAFF Erna; Chen, Robin; Murtanto; Arsjah, Regina Jansen
International Journal of Contemporary Accounting Vol. 7 No. 1 (2025): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v7i1.21528

Abstract

This study aims to prove and analyze the influence of sustainable leadership and spirit at work on employee commitment to the company. The private companies used are in Indonesian e-commerce, health, manufacturing, and education sectors. The employees intended work as an internal accountant. Furthermore, this study utilizes the convenience sampling technique to sample them, and can acquire 152 people based on the survey between May and June 2024. Therefore, their response is analyzed using a structural equation model based on partial least squares. After testing these two relationships, this study declares a positive association between sustainable leadership and employee commitment. Additionally, the spirit at work is positively related to employee commitment to the company. Based on this evidence, leaders can apply a sustainable leadership style and build a working atmosphere that leads to spirit at work and motivates employees to commit to their work.
Sustainability and Loyalty in Halal Tourism: An Indonesian Perspective Sukma, Andhi; Chen, Robin; Rachmat, Radhi Abdul Halim; Saputera, Denny
ETIKONOMI Vol. 24 No. 2 (2025)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v24i2.45458

Abstract

Research Originality: This study introduces new behavioral dimensions, including environmental awareness, ethical service innovation, and tourists’ decision control, in the formation of loyalty and advocacy behavior. Research Objectives: This study examines the contribution of sustainability-oriented factors to Muslim tourist loyalty and recommendation behavior, with satisfaction and intention to revisit serving as mediating variables.   Research Methods: A quantitative approach was employed using a structured questionnaire distributed to 460 Muslim tourists. The data were analyzed using structural equation modeling to evaluate the causal relationships among the variables.    Empirical Results: Environmental awareness and tourists’ ability to make ethical decisions have a significant influence on loyalty and word-of-mouth behavior. Ethical service innovation enhances customer satisfaction, which in turn contributes to loyalty. Satisfaction and revisit intention were found to be essential mediators in this relationship. Implications: This study provides theoretical insights by integrating sustainability into halal tourism behavior models and offers practical recommendations for destination managers to develop emotionally engaging and environmentally responsible tourism services. JEL Classification: M31, O35, Q56, Z32
ESG INTEGRATION AND TRUST IN ISLAMIC INVESTMENT DECISIONS Saputera, Denny; Chen, Robin; Sukma, Andhi
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 11 No. 2 (2025): JULY - DECEMBER 2025
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v11i2.73177

Abstract

There is little empirical understanding of how the credibility of ESG disclosures is related with investor-level determinants that influence the decision-making, performance, and sustainability impacts of Islamic investors. The present study examines the effects of ESG (Environmental, Social, and Governance) integration, financial literacy, and religious commitment on the investor decision, investment performance, and investment sustainability in an Islamic finance framework. It brings to the fore the intermediating role of trust in ESG disclosure, a critical psychological mechanism in investment behavior that has hitherto not been sufficiently studied in Islamic markets. The study was conducted using a descriptive-quantitative and cross-sectional approach, where 350 individual investors of Shariah-compliant instruments from Indonesia were surveyed through purposive sampling and the data analysis was done using the Partial Least Square Structural Equation Modeling (PLS-SEM) method. Results reveal that ESG integration has a significant positive effect on both decision-making and performance. Financial literacy indirectly promotes trust in ESG disclosures, but has no direct effect on decision-making and performance. Trust was found to be a key mediator between ESG and literacy on one hand and behavioural and performance outcomes on the other. Religious commitment strengthens the impact of ESG and trust on performance and sustainability, and acts as a moderating factor that bridges the gap between ethical considerations and financial decisions. Relationships are stable, and robustness checks indicate low sensitivity; the findings urge regulators to enhance ESG disclosure quality and institutions to align their practices with Islamic moral values.
Co-Authors Andhi Sukma Erna Handoko Karjantoro Iskandar Itan, Iskandar Laudeciska, Leni MURTANTO Radhi Abdul Halim Rachmat Regina Jansen Arsjah Saputera, Denny