Business, Management and Accounting, Law, Civil and Structural Engineering, Information Systems
14
Scopus Publications
245
Scholar Citations
10
Scholar h-index
10
Scholar i10-index
Scopus Publications
INDEPENDENT AND JOINT EFFECTS OF CARBON PERFORMANCE AND FAMILY OWNERSHIP ON FINANCIAL REPORTING QUALITY Hendra Susanto, Nyoman Adhi Suryadnyana, Rusmin Rusmin, Emita Astami Business Theory and Practice, 2026 This study examines the individual and joint impact of carbon emission disclosure and family ownership on audit report lag using data from 124 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Findings show that greater carbon emission disclosure reduces audit report lag, leading to higher financial reporting quality. Conversely, family-controlled firms tend to have longer audit report lag, as external auditors perceive them as having higher audit risks. The interaction between carbon performance and family ownership also contributes to delays in audit reporting. Additionally, family members in supervisory roles lead to increased audit report timeliness, negatively impacting financial reporting quality. Next, the effects of carbon performance and family firms on audit report lag remain statistically significant for companies in high-profile industries. Furthermore, analysis of endogeneity confirms the credibility of the factors influencing audit report lag. The study highlights the importance of carbon disclosure in environmental and financial reporting, while family-owned businesses may struggle with audit deadlines due to their unique characteristics. Recognizing these obstacles can help auditors and regulators tailor their approaches when auditing family-owned enterprises to ensure timely reporting. This research contributes to the literature by exploring the relationship between carbon disclosure, family ownership, and audit report completion time, emphasizing the need to integrate environmental factors into financial reporting practices.
The Impact of Family Firms on Financial Reporting Quality: The Mediating Role of High-Quality Auditors Hendra Susanto, Nyoman Adhi Suryadnyana, Emita Astami, Rusmin Rusmin Journal of Risk and Financial Management, 2025 This study empirically examines how Big4 audit firms mediate the relationship between family-controlled enterprises and their earnings management practices. Analyzing a dataset of 61 non-financial family-listed companies listed on the Indonesia Stock Exchange from 2017 through 2019 reveals that family-controlled businesses and Big4 auditors are associated with lower earnings management, resulting in improved financial reporting quality. The study also shows that family-owned enterprises are more inclined to hire a higher-quality auditing firm for their financial statement assessments. Moreover, our results suggest that Big4 auditors partially mediate the relationship between family businesses and their earnings management practices. The additional tests conducted in this study highlight the significant role of family-run firms and Big4 auditors in curbing earnings management, primarily when corporate management is prone to decrease reported earnings. Robustness tests validate the reliability of the conclusions drawn from the primary findings. Our study shows that family managers align their goals with the firm and shareholders, enhancing company financial reporting integrity. Our finding also emphasizes the crucial role of Big4 auditors in minimizing intra-family agency conflicts in family firms, promoting transparency, and aligning family managers’ interests with external stakeholders.
The influence of information technology, administrative management and knowledge management practices on the success of e-government in Indonesia Hendra Susanto, Hediana Makmur International Journal of Data and Network Science, 2024 The high quality of public services is a guarantee for the public of easy and efficient access. Good quality public services can help increase people's productivity, reduce unnecessary bureaucracy, and encourage more active participation from all walks of life. In addition, government transparency serves as the main basis for building a relationship of mutual trust between the government and society. Through the application of information and communication technology, E-Government allows the government to provide public services more efficiently, quickly and easily. This research aims to analyze the influence of information technology, administrative management, and knowledge management practices on the success of E-Government. This type of research is quantitative research using a questionnaire. Respondents were selected using a random sampling method from various groups in the public sector in the DKI Jakarta province. A total of 380 questionnaires were distributed to respondents, and 264 questionnaires were successfully returned. However, there were 21 questionnaires that were not filled in completely. Finally, 243 questionnaires were analyzed further. Questionnaire measurements used a Likert scale of 1 - 7. The data in this study were analyzed using SmartPLS 4 software. The results of this study conclude that the implementation of information technology has a significant relationship with knowledge management practices. However, the relationship between information technology and e-government in this study was not proven to be significant. Administrative management has a significant relationship with knowledge management practices but has no significant effect on E-Government. Knowledge management practices have a significant influence on E-Government and there is interaction between information technology and knowledge management practices, as well as between administrative management and knowledge management practices on E-Government.
The Impact of Family Firms and Supervisory Boards on Corporate Environmental Quality Hendra Susanto, Nyoman Adhi Suryadnyana, Rusmin Rusmin, Emita Astami Journal of Risk and Financial Management, 2024 This paper examines the impact of family ownership and supervisory board characteristics on carbon emission disclosure. It uses balanced panel data and a matched-pair design of 124 non-financial firms listed on the Indonesia Stock Exchange from 2017 to 2019. This study finds that family firms and larger boards improve, while female board members harm carbon emission performance. Further analyses reveal non-linear relationships between family ownership and carbon performance. When control rights are limited, family firms prioritize controlling managers and improving carbon quality. Conversely, they prioritize personal objectives over environmental concerns when there are high control rights, resulting in decreased carbon emission performance. Additionally, family board members generate more carbon information, indicating the family owners effectively utilize their position on the supervisory boards to influence the company’s carbon emission performance. Finally, the study reports that more faculty member boards seem to hurt carbon emission reduction efforts. This result suggests that the diversity of their professional experiences does not affect the environmental effectiveness of supervisory boards. Our findings highlight the importance of understanding SEW principles and their connection to families in comprehending Indonesian corporate carbon emissions disclosures. The findings of this study enrich the worldwide literature by exploring the potential benefits of family business environmental performance. This study also adds to the literature on corporate governance, especially the role played by supervisory boards. Our findings align with the resource dependence theory, emphasizing the central function of supervisory boards as a monitoring tool. This study is constrained by its reliance on carbon emission data extracted from the annual reports of public firms, with a particular emphasis on pre-COVID-19 data. Future research should focus on sustainability reports and explore the time frame encompassing COVID-19 (2020–2022 datasets) to determine any differences in the findings.
TAX EVOIDANCE PRACTICES IN EMERGING CAPITAL MARKET: THE EFFECT OF ENVIRONMENT, SOCIAL AND GOVERNANCE, AUDIT QUALITY AND COMPANY RISK Mukhtaruddin, Hendra Susanto, Rada Novitri Andara, Abukosim Revista De Gestao Social E Ambiental, 2024 Purpose: The act of lawfully avoiding taxes by conforming to tax laws is known as tax avoidance. By taking advantage of gaps in the tax code, this activity was done to reduce the overall tax burden. The effects of corporate risk (CR), audit quality (QA), environment, social, and governance (ESG), and tax avoidance (TA) strategies are all examined in this study. Methods: Companies in the consumer goods industry that are listed on the Indonesia Stock Exchange for the years 2017–2021 are the sample used in this study. There were sixty companies that were chosen as samples. A multiple regression analysis is performed to test hypotheses and data. Results and Conclusion: The study's findings showed that partially ESG had a positive and significant influence on TA, AQ had a positive but not significant effect on TA, and CR had a negative but not significant effect on TA. Research Implication: The results of the study give consideration to the tax authorities decision to pay attention to the ESC and AQ elements when determining the amount of tax that must be paid by taxpayers, especially companies in the consumer products sector, because these variables have a positive effect on TA. Originality/Value: Particularly in the case of ESG, not many prior studies have employed these three factors to explain company tax avoidance behaviors.
CORPORATE GOVERNANCE AND FIRM’S VALUE: AN EMPIRICAL STUDY IN LISTED COMPANIES IN THE EMERGING MARKET Mukhtaruddin Mukhtaruddin, Yulia Saftiana, Susanto Hendra, Muhammad Teguh, Umi Kalsum Corporate Law and Governance Review, 2024 The incorporation of corporate governance (CG) in Indonesian society necessitates consideration of the socio-cultural values that exist and evolve within individual lives. The foundation of the Indonesian state, Pancasila, embodies the socio-cultural ideals of the Indonesian people. The five CG-relevant Pancasila principles are divinity, human rights, nationality, leadership, and social welfare. Pancasila corporate governance (PCG) is CG that incorporates Indonesian cultural values. The association between PCG and firm value (FV) is investigated in this study. Up to 66 samples were collected for the years 2009 through 2018 after the sample was chosen based on specific criteria. The declaration of the five Pancasila principles serves as a proxy for PCG. Tobin’s Q serves as a gauge for a company’s worth. Multi-regression analysis was employed in data analysis. This study concluded that while nationality and divinity had no effect on FV, human rights, leadership, and social welfare did have a substantial impact on FV. The single most important factor in the creation of corporate governance is the national culture and values. It stems from national cultures and beliefs that permeate the community and have an impact on relationships within it. It is expected to be a norm in the neighborhood.
Tax avoidance practices: Effect of environmental, social, and governance, earning management, and company size as moderating variable (Study on LQ45 companies listed in Indonesia stock exchange) Mukhtaruddin, Hendra Susanto, Septiani Maulida Rahmah, Yulia Saftiana, Umi Kalsum Asian Economic and Financial Review, 2024 This study examines the effect of environmental, social, and governance factors, earning management, and company size as moderating variables. Tax avoidance (TA) is an action taken by taxpayers to legally avoid taxes that does not violate tax regulations. Taxpayers use TA to reduce their tax liability by taking advantage of loopholes in the tax code. For example, reporting net income is smaller than it actually is. This study investigates the factors that influence tax avoidance. The factors are environmental, social, and governance (ESG) and earnings management (EM), with company size (CS) as a moderating variable. This study employed a quantitative methodology and used secondary data as the data type. The population of study is LQ45 Company for the years 2017-2021. The samples are selected based on some criteria. Based on those criteria, thirty companies were selected for the sample. Multiple linear analysis methods and moderate regression analysis are used in hypothesis testing. The statistical testing of the study found that EM had no impact on TA, while ESG had a considerable beneficial impact on TA. The impact of EM on TA can be both moderated and strengthened by CS, whereas the impact of ESG on TA cannot be. The management decisions made by the business are connected to the ESG activities the business is engaged in. The company's ESG efforts need to be carefully monitored to prevent increased TA tactics.
LEGAL FRAMEWORK OF INNOVATIVE FINANCING IN SUSTAINABLE DEVELOPMENT THROUGH PUBLIC–PRIVATE PARTNERSHIPS Dhaniswara K. Harjono, Hendra Susanto, Suwarno Suwarno Journal of Law and Sustainable Development, 2023 Objective: This research paper aims to investigate the complex nexus among public–private partnerships (PPPs), business law, and sustainable development. Against the backdrop of recent economic transformations, the imperative of sustainable development has intensified, posing financing challenges. This study seeks to establish that PPPs, grounded in business law tenets, offer a remedy by amalgamating private sector efficiency with public sector developmental pursuits. Method: A qualitative methodology is employed to explore the dynamics of PPPs in relation to sustainable development. In-depth analysis and examination of relevant literature are carried out to understand how PPPs function in bridging funding gaps and aligning private investments with societal well-being. Legal frameworks inherent to PPPs are studied to elucidate mechanisms ensuring accountability and transparency. Results: The research reveals that PPPs, functioning as conduits of collaboration between public and private sectors, hold the potential to address funding shortfalls and synchronize private investments with broader societal welfare goals. Successful case studies, particularly within extensive-scale infrastructure ventures, demonstrate the transformative capacity of PPPs. The study underscores the significance of legal frameworks in maintaining transparent and accountable PPP operations. Conclusion: The integration of business law, PPPs, and sustainable development emerges as a promising trajectory for nurturing equitable, prosperous, and resilient societies. By harnessing the efficiency of private enterprises in tandem with public developmental objectives, PPPs offer a pragmatic solution to the pressing challenges of financing sustainable development. This research underscores the viability of PPPs as instruments for fostering positive socio-economic change while maintaining transparency and accountability through legal mechanisms.
The level of fraud detection affected by auditor competency using digital forensic support Utopia Y Praxis Latinoamericana, 2019
RECENT SCHOLAR PUBLICATIONS
Independent and Joint Effects of Carbon Performance and Family Ownership on Financial Reporting Quality H Susanto, NA Suryadnyana, R Rusmin, E Astami Business: Theory and Practice 27 (1), 99-111 , 2026 2026
Budgetary Slack Behavior: The Effect of Organizational Commitment, Organizational Culture, and Environment Uncertainty H Susanto, M Zahratunnisa, A Nurullah Jurnal Kajian Akuntansi| Vol 9 (2), 63-82 , 2025 2025
Manajemen Laba dan Efisiensi Investasi: Studi pada Perusahaan Indonesia 2019–2023 M Syalwa, Y Saftiana, H Susanto Owner: Riset dan Jurnal Akuntansi 9 (4), 3335-3342 , 2025 2025
The Impact of Family Firms on Financial Reporting Quality: The Mediating Role of High-Quality Auditors H Susanto, NA Suryadnyana, E Astami, R Rusmin Journal of Risk and Financial Management 18 (6), 295 , 2025 2025 Citations: 6
Government Size and Financial Ratios on Financial Distress and District or City Governments in South Sumatera Province AM Putri, IS Ferina, H Susanto Jurnal Keuangan dan Bisnis 23 (1), https://doi.org/10.32524/jkb.v23i1.1431 , 2025 2025
The Influence of Good Corporate Governance, Financial Distress, and Whistleblowing Systems on Fraud Prevention in Indonesian SOEs SD Marcella, A Aspahani, H Susanto Jurnal Ekuilnomi 7 (1), 167-177 , 2025 2025 Citations: 4
The Role of Data Visualization in Auditing: A Systematic Literature Review MA Mauludina, S Mulyani, S Winarningsih, H Susanto Cogent business & management 11 (1), 2358168 , 2024 2024 Citations: 11
Laporan Berkelanjutan BPK 2023, Sustainability for the Future I Yatun, H Susanto, N Adhi Suryadnyana, D Lumban Tobing, A Qosasih, ... 2024
Corporate Governance and Firm's Value: An Empirical Study In Listed Companies In the Emerging Market Y Saftiana, H Susanto, M Teguh, U Kalsum Corporate Law & Governance Review 6 (3) , 2024 2024 Citations: 3
Deteksi Kecurangan H Susanto Uwais Inspirasi Indonesia , 2024 2024 Citations: 2
The Influence of Information Technology, Administrative Management and Knowledge Management Practices on the Success of E-Government in Indonesia H Susanto, H Makmur International Journal of Data and Network Science 8, 10.5267/j.ijdns.2024.6.019 , 2024 2024 Citations: 7
The Impact of Family Firms and Supervisory Boards on Corporate Environmental Quality H Susanto, NA Suryadnyana, R Rusmin, E Astami Journal of Risk and Financial Management 17 (7), 263 , 2024 2024 Citations: 12
Kualitas Audit Investigasi H Susanto Uwais Inspirasi Indonesia , 2024 2024
Management Control System, Environment Uncertainty and Managers’ Performance: Organization Commitment as a Moderating Variable NS Zakiah, H Susanto, Mukhtaruddin, EOD Gozali European Journal of Studies in Management and Business 30, 58 , 2024 2024 Citations: 2
Analysis of The Efficiency of Mediation Methods in Handling Conflicts H Jayadi, H Hasibuan, K Kuntadi, H Susanto Journal of Law and Sustainable Development 12 (1), e3101-e3101 , 2024 2024 Citations: 4
Ensuring Fair Business Practices and Consumer Rights: The Role and Impact of Indonesia's Consumer Dispute Settlement Agency DK Harjono, H Panjaitan, M Soerjadjanegara, H Susanto, AHM Kamal, ... Jurnal Hukum Unissula 40 (1), 259-271 , 2024 2024 Citations: 12
Input Indicators of Audit Quality: A Framework Based on Literature Review M Syalwa, Y Saftiana, H Susanto, H Yusrianti 2024 Citations: 3
The Political Connection, Stakeholders Pressure, Sustainability Reports Disclosure, and Business Risk as Moderating Variable H Susanto, U Kalsum International Journal of Applied Economics, Finance and Accounting 20 (2 … , 2024 2024
Tax Avoidance Practices: Effect of Environmental, Social, and Governance, Earning Management, and Company Size as Moderating Variable (Study on LQ45 Companies Listed in … H Susanto, SM Rahmah, Y Saftiana, U Kalsum Asian Economic and Financial Review 14 (2), 127 , 2024 2024 Citations: 7
Tax Avoidance Practices in Emerging Capital Market: The Effect of Environment, Social, and Governance, Audit Quality and Company Risk H Susanto, RN Andara Revista de Gestão Social e Ambiental 18 (7), 1-26 , 2024 2024 Citations: 1
MOST CITED SCHOLAR PUBLICATIONS
An Alignment Effect of Concentrated and Family Ownership on Carbon Emission Performance: The Case of Indonesia A Qosasi, H Susanto, R Rusmin, EW Astami, A Brown Cogent Economics & Finance 10 (1), 2140906 , 2022 2022 Citations: 28
The Adoption and Readiness of Digital Technologies among Auditors in Public Accounting Firms: A Structural Equation Modeling Analysis H Susanto, AJ Pramono, B Akbar, S Suwarno Research Horizon 3 (2), 71-85 , 2023 2023 Citations: 26
Auditing Proyek-Proyek Konstruksi H Susanto, H Makmur S. FI. Suyantoro, Ed.)(I). Yogyakarta: Andi Offset , 2013 2013 Citations: 25
The Level of Fraud Detection Affected by Auditor Competency Using Digital Forensic Support H Susanto, S Mulyani, HA Azis, C Sukmadilaga Utopía y praxis latinoamericana: revista internacional de filosofía … , 2019 2019 Citations: 22
Determinants of SOE’s Performance: A Systematic Literature Review MA Mauludina, Y Azis, C Sukmadilaga, H Susanto Cogent Business & Management 10 (2), 2234138 , 2023 2023 Citations: 15
Sustaining Investigative Audit Quality through Auditor Competency and Digital Forensic Support: A Consensus Study H Susanto, S Mulyani, C Sukmadilaga, EK Ghani Sustainability 14 (22), 15141 , 2022 2022 Citations: 14
The Impact of Family Firms and Supervisory Boards on Corporate Environmental Quality H Susanto, NA Suryadnyana, R Rusmin, E Astami Journal of Risk and Financial Management 17 (7), 263 , 2024 2024 Citations: 12
Ensuring Fair Business Practices and Consumer Rights: The Role and Impact of Indonesia's Consumer Dispute Settlement Agency DK Harjono, H Panjaitan, M Soerjadjanegara, H Susanto, AHM Kamal, ... Jurnal Hukum Unissula 40 (1), 259-271 , 2024 2024 Citations: 12
Consumer Protection Laws in Indonesian Commercial Transactions: Safeguarding Business Transactions and Consumer Rights WS Widiarty, S Suwarno, DK Harjono, H Susanto Journal of Law and Sustainable Development 12 (1), 1-16 , 2024 2024 Citations: 12
The Role of Data Visualization in Auditing: A Systematic Literature Review MA Mauludina, S Mulyani, S Winarningsih, H Susanto Cogent business & management 11 (1), 2358168 , 2024 2024 Citations: 11
The Influence of Independence, Experience, and Competence on Audit Quality Mediated by the Effectiveness of e-Audit H Susanto, P Lusttilanang, S Suwarno, Y Restianto Research Horizon 3 (4), 348-361 , 2023 2023 Citations: 9
Empirical Study of The Effect of Career Development on Auditor Performance in Public Sector in Indonesia R Friska, AJ Pramono, H Susanto, B Akbar, S Suwarno Research Horizon 3 (3), 133-150 , 2023 2023 Citations: 8
Legal Framework of Innovative Financing in Sustainable Development Through Public–Private Partnerships DK Harjono, H Susanto, S Suwarno Journal of Law and Sustainable Development 11 (6), 34 , 2023 2023 Citations: 8
The Influence of Information Technology, Administrative Management and Knowledge Management Practices on the Success of E-Government in Indonesia H Susanto, H Makmur International Journal of Data and Network Science 8, 10.5267/j.ijdns.2024.6.019 , 2024 2024 Citations: 7
Tax Avoidance Practices: Effect of Environmental, Social, and Governance, Earning Management, and Company Size as Moderating Variable (Study on LQ45 Companies Listed in … H Susanto, SM Rahmah, Y Saftiana, U Kalsum Asian Economic and Financial Review 14 (2), 127 , 2024 2024 Citations: 7
The Impact of Family Firms on Financial Reporting Quality: The Mediating Role of High-Quality Auditors H Susanto, NA Suryadnyana, E Astami, R Rusmin Journal of Risk and Financial Management 18 (6), 295 , 2025 2025 Citations: 6
The Influence of Good Corporate Governance, Financial Distress, and Whistleblowing Systems on Fraud Prevention in Indonesian SOEs SD Marcella, A Aspahani, H Susanto Jurnal Ekuilnomi 7 (1), 167-177 , 2025 2025 Citations: 4
Analysis of The Efficiency of Mediation Methods in Handling Conflicts H Jayadi, H Hasibuan, K Kuntadi, H Susanto Journal of Law and Sustainable Development 12 (1), e3101-e3101 , 2024 2024 Citations: 4
Guarantee of Legal Protection in Cross-Border Electronic Transactions B Nainggolan, H Susanto, H Yuniantin, S Suwarno Journal of Law and Sustainable Development 11 (11), 1-15 , 2023 2023 Citations: 4
Corporate Governance and Firm's Value: An Empirical Study In Listed Companies In the Emerging Market Y Saftiana, H Susanto, M Teguh, U Kalsum Corporate Law & Governance Review 6 (3) , 2024 2024 Citations: 3
