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All Journal Jurnal Riset Akuntansi Kontemporer Nusantara Journal of Multidisciplinary Science
Elaine
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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Metaverse Dan Blockchain: Masa Depan Dunia Virtual Untuk Generasi Z Joosten; Nonica; Elaine; Helen; Elrica; Jacqueline
Nusantara Journal of Multidisciplinary Science Vol. 2 No. 4 (2024): NJMS - November 2024
Publisher : PT. Inovasi Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/njms.v2i4.866

Abstract

Metaverse dan Blockchain diprediksi akan menjadi fondasi penting dalam kehidupan generasi Generasi Z atau yang disingkat Gen Z, yang tumbuh di era digital. Metaverse, sebagai ruang virtual yang mengintegrasikan elemen sosial, ekonomi, dan budaya, memberikan kesempatan bagi Gen Z untuk berinteraksi, berkreasi, dan membangun identitas mereka di dunia digital. Sementara itu, teknologi Blockchain menawarkan keamanan, transparansi, dan desentralisasi, yang sangat relevan untuk memenuhi kebutuhan privasi dan kepercayaan generasi ini. Melalui penelitian ini, kami mengeksplorasi potensi dampak Metaverse dan Blockchain terhadap perilaku sosial, pola konsumsi, dan peluang karier Gen Z. Dengan memahami interaksi antara keduanya, kami berusaha untuk memberikan wawasan tentang bagaimana generasi ini dapat memanfaatkan teknologi ini untuk membangun masa depan yang lebih baik dan lebih berkelanjutan
CARBON EMISSION DISCLOSURE UNDER CEO POWER: THE CONTINGENT ROLE OF FIRM VALUE Krisyadi, Robby; Elaine; Ramadana, Mariska; Hesniati
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.34908

Abstract

Climate concerns have heightened the importance of transparent carbon disclosure; however, leadership power may hinder such practices. This study aims at examining the effect of CEO power on Carbon emission disclosure (CED), with firm value as a moderating variable, among 87 firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, using panel regression and interaction models in Stata. The results indicate that CEO power significantly reduces CED, and firm value positively moderates this negative relationship. This suggests that in firms with higher market value, CEOs wield greater influence and face weaker monitoring pressures, thereby enabling them to limit disclosure. The findings support stakeholder and upper echelons' perspectives by highlighting the constraining role of powerful CEOs in corporate transparency efforts. Practically, the study underscores the importance of strengthening governance mechanisms in high-value firms to ensure that increasing market valuation does not amplify managerial discretion that weakens carbon disclosure.
Co-Authors Elrica Helen Hesniati, Hesniati Jacqueline Joosten Joosten Krisyadi, Robby Mariska Ramadana Nonica