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This research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management.

Research samples are manufacturing firms listed in the Indonesian Stock Exchange 2015–2021. CEO characteristics include narcissism, gender, age, tenure, experience, nationality and founding family status. Data analysis uses random-effect regression.

The result shows that higher narcissism CEOs have aggressive characteristics so they will be more likely to engage in accrual and real earnings management. Female CEOs, foreign CEOs and founding-family CEOs have higher monitoring and business ethics characteristics so they will be less likely to engage in accrual and real earnings management. CEOs with higher education levels have higher thinking complexity so they will be more likely to engage in accrual earnings management with higher regulator and auditor monitoring barriers than real earnings management. CEOs with financial and accounting experience are familiar with accounting standards and auditor monitoring barriers so they will be more likely to engage in accrual earnings management than real earnings management. On the other hand, there are no effects of CEO age and tenure on earnings management.

This research contributes to providing evidence of the effect of CEO characteristics on earnings management in a specific industry such as manufacturing firms and emerging markets such as Indonesia with the majority group firms being family firms.

This study aims to explore the influence of critical mass of female directors on corporate sustainability disclosure in emerging market firms with two-tier boards system. Critical mass of female director presented by three types of female director proportion, there are women on board of director (BOD) that are less than 20%, between 20% and 40% and more than 40%.

The observation comprises 456 firm-year firms listed on the Indonesia Stock Exchange for the period from 2017 to 2022. This study used the static panel data model and dynamic panel data model based on generalize method of moments.

The research discovered that the proportion of female director has positive effect on corporate sustainability disclosure in emerging market firms with two-tier boards system. The mass of female director with at least 20% but less than 40% has positive relationship on corporate sustainability disclosure. Moreover, the mass of female with balance proportion on BOD has stronger positive impact on corporate sustainability disclosure. However, there is insignificant impact between the mass of female directors and corporate sustainability disclosure with less than 20% proportion of female director.

The companies must facilitate the involvement of women on the board of directors to promote pro-sustainability disclosure initiatives. The findings indicate that corporations should deliberately examine the ratio of female directors to enhance corporate sustainability disclosure.

The research studies will add value to the limited literature and addressed the dynamic nature of the relationship and mitigated the endogeneity bias.

This study aims to explore the correlation between Management Control Systems, Green Innovation, Social Media Networks, and Company Performance in medium-sized construction and real estate firm in Indonesia.

This research method uses quantitative approach. The sample selection technique uses simple random sampling. The analytical method in this study uses structural equation models based on variance. Statistical test tool used, is Smart PLS 3.0.

The management control systems have a significant and positive impact on social media networks, green innovation, and company performance in the upper-middle-class construction and real estate businesses in Java. Furthermore, social media networks and green innovation were found to mediate the strong relationship between management control systems and firm performance in medium-sized construction and real estate businesses in Java.

This research should provide a detailed, technical, and structured explanation of how companies assess suitability standards for implementing green innovation in Indonesia’s construction and real estate sectors.

The finding emphasize the importance of the management control system in enhancing firm performance. If, the elements of the management control system are met or adequate, it can improve the performance of those in charge, leading to satisfactory performance.

This finding is the first of its kind in Indonesia. It will contribute to shaping future development policies for government and private projects, ensuring they are more advance and environmentally conscious.

The purpose of this paper is to investigate whether the presence of controlling shareholder affects the value of diversification based on Indonesian listed firms. It further examines whether the degree of controlling ownership and the types of controlling ownership matter.

Panel data were used over the period 2006-2010 with dynamic generalised method-of-moments estimations and it defined diversification as industrial diversification, international diversification or diversification in both. A few different thresholds for the control rights of the largest shareholder are also set.

The results show that industrial diversification improves firm value but international diversification does not, while diversified in both strategies discounted firm value. The presence of a controlling shareholder is found to have a significant diversification discount, and the effect is nonlinear, where the entrenchment effect occurs around 20 to60 per cent threshold of controlling across all types of diversified firms. Last, foreign firms are found to enjoy more value from industrial diversification, but it takes an adverse turn when these involve both diversification strategies. Government firms do not seem to be different from family firms.

The study shows the need to differentiate diversification strategies and account for non-linearity and ownership identity in modelling diversification value. Also, the degree of shareholders’ control can be a significant channel to address the agency issue on diversification value.

Under the backdrop of unique Indonesian corporate ownership, the presence of controlling owners is shown, and their ownership affects the value of diversification. The entrenchment effect however appears only at a certain range of ownership. This is a crucial guide for the shareholders to ensure an appropriate monitoring system is installed to maximize the shareholder’s value, especially in family firms.

The value of this paper is twofold. At first, the first empirical evidence on the diversification debate with Indonesian firms for its unique institutional setting is presented. Second, the standard modelling framework to investigate the types of ownership on diversification value is extended, which has rarely been covered in previous investigations.

This study aimed to determine the effect of age, complexity, internationalization, educational background of the vice rector for finance and the presence of professors on intellectual capital disclosure (ICD) in the official websites of Indonesian higher education institution (HEI). It also proved whether there was a difference between ICD in the three types of HEI based on autonomy.

The intellectual capital (IC) instrument used was adopted from Nicolo et al. (2021) and subsequently analyzed 78 HEIs in Indonesia, namely PTNBH, PTNBLU and PTS accredited “Excellent.” The content analysis method and multiple linear regression models were used to test the impact of independent variables, while Kruskal–Wallis was used to conduct a t-test.

The empirical results showed that complexity, internationalization and the presence of HEI professors had a positive effect, while age and educational background of the vice rector for finance showed an insignificant effect on ICD. The t-test showed there was a difference in ICD among the three types of HEI.

This study provides new evidence related to differences in ICD practices in three types of HEIs in Indonesia. The research findings are expected to encourage cooperation between the government and HEI to improve regulations for PTNBLU and PTS by referring to regulations that have been applied to PTNBH to improve the quality of universities in Indonesia through increasing international accreditation and the number of professors in HEI.

This study was the first to compare ICD among the three types of Indonesian HEI with new variables, namely the educational background of the vice rector for finance and the presence of professors.

This study aims to examine the main factors that influence the adoption of social media marketing (SMM) by small and medium-sized enterprises (SMEs) in Indonesia and how the influence of social media marketing on the performance of micro, small and medium-sized enterprises (MSMEs) in Indonesia. This research can provide input for teaching, public policy toward digital infrastructure and influence public attitudes toward digital involvement in business. This implication is in line with the findings of this research, which bridges theory and practice and has the potential to influence economic growth and quality of life.

The data collection method used is a survey method by distributing questionnaires to MSME actors. The number of samples in this study was 234 respondents. This study was analyzed using the Structural Equation Model (SEM) with the help of SmartPLS software.

The results of this study indicate that marketing through social media has an effect on the performance of MSMEs. MSMEs need to adopt digital media considering the rapid development of digital technology today to be in line with the demands of business development. Using social media platforms, consumers can instantly connect with new products, services and brands with ease.

This article provides a significant and original contribution to the literature by examining the influence of social media marketing on the performance of micro, small and medium-sized enterprises (MSMEs) in Indonesia. This report provides new insights into the adoption and impact of SMM in the Indonesian context, where internet and social media use is very high.

This study aims to investigate the effect of the diversity of the board of directors (BOD) and the shariah supervisory board (SSB) on credit risk, insolvency, operations, reputation, rate of deposit return risk (RDRR) and equity-based financing risk (EBFR) of Islamic banks (IB).

The study uses 68 IBs from 19 countries covering 2009 to 2019. BOD and SSB diversity attributes data were hand-collected from the annual reports. Financial data were collected from the bankscope database. The robustness test and two-step system generalized method of moment estimation technique were used to address potential endogeneity issues.

This study provides evidence that diversity in the experience and cross-membership of board members decreases the risk. Gender diversity increases the risk, but the BOD’s education level diversity has no relationship with risk. More interestingly, influences in the experience and cross-membership of the SSB’s members positively influence risk. However, members’ education levels and gender diversity have not been proven to affect risk.

The paper recommends that Islamic banking authorities play a stronger role and make a greater effort in driving corporate governance reform. Also, determining individual characteristics of the board is a requirement to become a member of a BOD or an SSB.

This paper expands the commitment literature through the diversity of the BOD’s and the SSB’s members in terms of their education levels, experience, cross-membership and gender. This study expands the list of potential risks for IBs, by including the RDRR and EBFR.

This paper aims to synthesize the diverse literature on nomination and remuneration committees and provide avenues for future research.

This study provides a comprehensive literature review of theoretical and empirical studies published in reputable international journals indexed by Scopus.

The literature review reveals several aspects of the nomination and remuneration committee. These aspects have been classified into the definition of the nomination and remuneration committee, dimensions of the nomination and remuneration committee, measurement and research review results, reasons for conflict empirical findings, company dynamics and research on moderators, as well as recommending future research.

Our literature review shows that nomination and remuneration committees play a role in improving board performance and company performance, reducing agency conflicts and improving corporate governance to provide implications for companies, regulators and investors and pave the way for future research.

This paper identifies issues related to nomination and remuneration committees, their theoretical and practical implications and avenues for future research.

Literature on the board diversity of Islamic banks (IB) found limited knowledge of the “deep-level” attribute. This study aims to explain the impact of the board diversity attributes (education levels, educational backgrounds and the interactions between these two attributes of diversity) on profitability.

The research sample is 37 fully flagged IBs from five Southeast Asian countries, covering nine years (2010–2019). Data were analyzed using the two-step system generalized moment (2SYS-GMM) method.

We found that the cognitive conflict between the board of directors (BOD) and the Shariah Supervisory Board (SSB), which has heterogeneity in its education level and educational background, positively affects profitability. These results reinforce the resources dependence theory (RDT) approach that having boards with heterogeneous characteristics is beneficial for IB.

The findings of this study would offer useful information for Islamic banking authorities to revise or formulate rules and guidelines and make a greater effort to implement corporate governance (CG) reform measures by determining educational level and background as a requirement to become a member of a BOD or an SSB.

This paper contributes in three ways: (1) we use the “deep-level” diversity attributes of the BOD and the SSB, (2) it focuses on cognitive conflict in boards by presenting the expertise diversity of the BOD and SSB and (3) we interact with the level of education to evaluate the effect of a cognitive conflict.

Our study aims to explore the ownership structure and accounting conservatism in influencing the value relevance that we analyse through the paradigm of open innovation and socio-emotional wealth (SEW). We also extended the test to identify how firm size could affect value relevance.

Through panel data testing, we collected all issuers on the stock exchange for the 2016–2018 period. The total collected observations are 735 observations from various industries.

The results of the study provide empirical evidence that institutional ownership is more pronounce, especially in companies with high asset levels. We also conducted other tests to see it from the perspective of SEW. We divide companies into family and non-family companies. The results of this study indicate that institutional ownership has an effect on increasing value relevance, especially in family companies compared with non-family companies. The results of the study also indicate that accounting conservatism plays a more important role in increasing value relevance in non-family firms compared to family firms.

This study advances in two main ways. First, we use a SEW approach and an open innovation perspective. Second, we conducted tests for family and non-family firms.