(Published in 2025 in the Pacific Accounting Review) This paper reveals that environmental disclosures in Indonesia’s energy sector are heavily influenced by institutional pressures that…
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Research and Publications
(Published in 2025 in the Public Money and Management) This paper reveals that Indonesian state-owned enterprises face deep institutional tensions in meeting reporting deadlines. While…
Research and Publications
(Published in 2025 in the Journal of Accounting & Organizational Change) This paper shows that Tri Hita Karana serves as a powerful ethical and cultural…
Research and Publications
(Published in 2025 in the Journal of Accounting in Emerging Economies) The paper shows that Indonesia’s move toward mandatory sustainability reporting was not a top-down…