Article Per Year (5 Year)
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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan
Adhillah, Mona Nur
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Foreign Ownership and Sustainability Committee on Sustainability Disclosure in Asean Regional Countries Adhillah, Mona Nur; Meutia, Inten; Kartasari, Shelly Febriana
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5874

Abstract

This study is motivated by the increasing attention to sustainability practices in the ASEAN region, which requires companies to focus not only on financial performance but also on transparency and social and environmental responsibility. Foreign ownership and the existence of a sustainability committee are two governance factors that may influence the level of corporate sustainability disclosure. This study aims to examine the effect of foreign ownership and sustainability committee on sustainability disclosure among listed non-financial companies in five ASEAN countries (Indonesia, Malaysia, Singapore, Thailand, and Vietnam) during 2015–2023, with 1,083 firm-year observations. Sustainability disclosure is measured using the Refinitiv ESG Score, and the data are analyzed using panel data regression with EViews 12 software. The results show that foreign ownership has no significant effect on sustainability disclosure, suggesting that foreign investors have not fully encouraged sustainability reporting in ASEAN companies. Meanwhile, the existence of a sustainability committee has a positive and significant effect, confirming that internal governance mechanisms enhance corporate transparency and accountability. These findings support Stakeholder Theory and Agency Theory in explaining how governance structures and stakeholder pressures influence corporate sustainability reporting. This study contributes to academic literature and offers insights for regulators and corporate management to strengthen sustainability governance in developing ASEAN countries.
Systematic Literature Review the Development of Enterprise Risk Management Adhillah, Mona Nur; Syalwa, Mutiara; Meilanda, Putri; Sari, Rela
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16407

Abstract

Enterprise Risk Management (ERM) strengthens governance and organizational resilience amid business uncertainty. The complex, collective decision-making process, influenced by many internal and external factors, demands an ERM approach that is more than just technical or economic. A Systematic Literature Review (SLR) of 25 articles (2016–2025) from Emerald, Taylor & Francis, MDPI, and Google Scholar shows ERM positively influences firm performance and value, especially when integrated with ESG, good governance, and organizational knowledge. The research spans several Asian and European countries, including Malaysia and Indonesia, and covers diverse sectors. ERM effectiveness depends on firm size, ownership, and industry. Today, ERM is seen as a dynamic strategic capability, although implementation challenges remain, particularly for SMEs and family businesses. The study also highlights conceptual trends, methodological diversity, and future research directions.
Co-Authors Inten Meutia Kartasari, Shelly Febriana Meilanda, Putri Sari, Rela Syalwa, Mutiara