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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan
Iskandar Itan
Universitas Internasional Batam, Indonesia
Economics, Econometrics & Finance Social Sciences

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The Effect of CEO Foreign Experience on Climate Change Disclosure with Executive Compensation as a Moderating Variable Iskandar Itan; Sukiantono Tang; Sheila Septiany; Kennardi Tanujaya; Yanti Yanti
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.5029

Abstract

This study examines the relationship between CEO foreign experience and climate change disclosure among Indonesian listed companies, using the Task Force on Climate-Related Financial Disclosures framework. Drawing on Upper Echelons Theory, the study explores how executive background and governance mechanisms shape corporate transparency in response to climate-related risks. Using panel data from 1,925 firm-year observations of companies listed on the Indonesia Stock Exchange from 2020 to 2023, the analysis employs ordinary least squares regression as the main estimation method, while generalized least squares is used as a robustness check to ensure the consistency of the results. The findings reveal that a CEO’s foreign experience is negatively associated with climate change disclosure, suggesting that firms led by CEOs with overseas experience tend to disclose less climate-related information. In contrast, executive compensation has a positive effect on disclosure. Further analysis reveals that executive compensation negatively moderates the relationship between CEO foreign experience and climate change disclosure, suggesting that incentive mechanisms weaken the disclosure behavior of foreign-experienced CEOs. This study contributes to the literature by providing new evidence on how leadership characteristics and compensation structures shape corporate climate transparency in an emerging market context.
The Effect of CSR and Ownership Structure on Environmental Innovation: The Moderating of CEO Narcissism Erna Wati; Sari Dewi; Iskandar Itan; Finia Novarisy Zultia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5277

Abstract

In the context of increasing global awareness of environmental sustainability and the growing pressure on corporations to adopt responsible business practices. This study examines the effects of CSR performance and ownership structure, specifically insider ownership and institutional ownership, on environmental innovation, while also considering the moderating effect of CEO narcissism in Indonesian listed companies. Using purposive sampling, this study focuses on firms listed on the Indonesia Stock Exchange between 2019 and 2022 that published sustainability reports. The results show that CSR performance has a significant positive effect on environmental innovation, indicating that higher CSR engagement leads to greater environmental innovation, while insider ownership and institutional ownership have no significant direct effects on environmental innovation. In terms of moderation, CEO narcissism does not significantly moderate the relationship between CSR and environmental innovation, but it significantly moderates the relationship between ownership structure (insider and institutional ownership) and environmental innovation. Environmental innovation is primarily driven by CSR performance, whereas the influence of ownership structure depends on CEO narcissism as a key moderating factor. This study contributes to the literature by integrating CSR, ownership structure, and CEO behavioral traits in explaining environmental innovation in an emerging market context.
The Influence of Corporate Governance and Gender Board Diversity on Climate Change Disclosure: Evidence from Indonesian Listed Companies Dea Tiara Moonalisa Butar Butar; Christofer Paskah De La Cruz; Iskandar Itan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3933

Abstract

Climate change disclosure is a crucial aspect of corporate sustainability, reflecting how firms address environmental risks and communicate their climate-related initiatives to stakeholders. This study aims to examine the relationship between board gender diversity, corporate governance, and the extent of climate change disclosure among publicly traded companies in Indonesia. Using a quantitative research design, data were collected from companies listed on the Indonesia Stock Exchange from 2019 to 2023, and regression analysis was conducted to assess the impact of board gender composition, board size, board independence, and other governance structures on climate-related disclosures, with information sourced from sustainability reports and annual reports. The results reveal that board gender diversity, particularly independent female directors, and larger board size positively and significantly influence the level of climate change disclosure, whereas financial performance measures such as firm size, return on assets, return on equity, and leverage do not exhibit significant effects. These findings indicate that governance and structural factors, rather than purely financial metrics, drive voluntary environmental transparency. This study highlights the importance of promoting gender-diverse boards and strengthening corporate governance to enhance climate-related reporting, improve stakeholder trust, and support sustainable business practices aligned with global environmental goals.
Linking Industry 4.0 Technologies to Organizational Performance through Human Skill Capabilities Erna Wati; Iskandar Itan; Teddy Jurnali; Sheila Septiany; Erliani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4095

Abstract

The Fourth Industrial Revolution (Industry 4.0) is transforming industries worldwide through advanced technologies such as cyber-physical systems, big data analytics, cloud computing, robotics, 3D printing, and augmented reality. This study examines the relationship between Industry 4.0 adoption, human skill capabilities, and organizational performance. Using quantitative research design and survey-based data collection, the research investigates how technological integration and workforce competencies contribute to business outcomes. Findings reveal that Industry 4.0 technologies significantly enhance organizational performance, particularly in efficiency, productivity, and cost-effectiveness. However, the study also emphasizes that technological advancements alone are insufficient; skilled human capital is critical for effective implementation and management. Competent employees are essential to address challenges, optimize the use of new technologies, and sustain organizational growth. The results highlight the need for organizations to balance investments in technology with workforce development, ensuring employees can adapt to rapid changes in the industrial landscape. This study contributes to both theory and practice by demonstrating that aligning technological progress with human capability development is vital for organizations to enhance performance and maintain competitiveness in the Industry 4.0 era.
Co-Authors Christofer Paskah De La Cruz Dea Tiara Moonalisa Butar Butar Erliani Erna Wati Finia Novarisy Zultia Jurnali, Teddy Kennardi Tanujaya Sari Dewi Septiany, Sheila Sukiantono Tang Yanti Yanti