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INDONESIA
Journal of Accounting and Investment
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 26223899     EISSN : 26226413     DOI : 10.18196/jai
Core Subject : Economy,
Economics, Econometrics & Finance
JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
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Search results for , issue "vol. 27 no. 3: september 2026" : 1 Documents clear
The mediating role of sustainability reports in the influence of ceo power and corporate reputation on firm value: A study in Indonesia and Malaysia Lestari, Alfiana Wanda; Widiastuti, Harjanti
Journal of Accounting and Investment Vol. 27 No. 3: September 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i3.29706

Abstract

Research aims: This study analyzes the mediating role of sustainability reports in the influence of CEO Power and corporate reputation on firm value in the energy sectors of Indonesia and Malaysia. Design/Methodology/Approach: This study employs a quantitative approach using secondary data from energy companies listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia (BM) for the period 2022–2024. Research findings: CEO Power and corporate reputation positively influence firm value, whereas only corporate reputation increases sustainability reporting. Sustainability Reports negatively affect firm value. As a result, Sustainability Reports do not mediate the relationship between CEO Power or corporate reputation and firm value. Theoretical contribution/Originality: This study reinforces Signaling and Stakeholder theories by showing how CEO Power and corporate reputation affect firm value, while Agency Theory explains the negative impact of Sustainability Reports. Practitioner/Policy implication: The practical contribution of this study is to provide companies, regulators, and investors with insights into the importance of CEO characteristics, corporate reputation, and the quality of Sustainability Reports in enhancing firm value. Research Limitations/Implications: This study has several limitations. The sample is restricted to energy companies in Indonesia and Malaysia during 2022–2024. Future studies are encouraged to expand the scope across sectors and countries and consider additional variables or mixed-method approaches for deeper insights.

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