Transforming corporate governance: Excellence in human resources and environment in Indonesia
Orientation: The orientation of this research is how human resources are integrated into good corporate governance practices to achieve sustainability practices. This research also explores the role of accounting in the context of Indonesian political economy in supporting corporate sustainability a...
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| Format: | Article |
| Language: | English |
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AOSIS
2025-04-01
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| Series: | SA Journal of Human Resource Management |
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| Online Access: | https://sajhrm.co.za/index.php/sajhrm/article/view/2922 |
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| author | Gaguk Apriyanto Fajar Supanto Ilham Z. Salle Maxion Sumtaky |
| author_facet | Gaguk Apriyanto Fajar Supanto Ilham Z. Salle Maxion Sumtaky |
| author_sort | Gaguk Apriyanto |
| collection | DOAJ |
| description | Orientation: The orientation of this research is how human resources are integrated into good corporate governance practices to achieve sustainability practices. This research also explores the role of accounting in the context of Indonesian political economy in supporting corporate sustainability and accountability.
Research purpose: To analyse the role of human resources in the transformation of good corporate governance towards sustainability practices through the perspective of political economy of accounting in Indonesia.
Motivation for the study: Understanding the integration of human resources in corporate governance to improve sustainability practices, especially in the context of the political economy of accounting in Indonesia.
Research approach/design and methods: Qualitative research approach with interpretivism paradigm. The participants of this study consisted of stakeholders, top management, human resource managers and accounting managers (N = 30). Data were analysed using thematic analysis.
Main findings: The main findings of this study are that the integration of human resources in good corporate governance significantly improves environmental performance. Companies that implement accounting practices based on political economy accounting in the Indonesian context tend to be more transparent and accountable in their environmental reporting. Employee involvement contributes to an organisational culture that supports sustainability practices.
Practical/managerial implications: This study emphasises the importance of companies investing in human resource development and implementing good governance practices based on political economy accounting in the Indonesian context to achieve sustainability practices.
Contribution/value-add: Provides new insights into the integration of human resources into corporate governance that drives sustainability practices. |
| format | Article |
| id | doaj-art-0b3d14c1e84f48a5bd3c4f54774772a4 |
| institution | Kabale University |
| issn | 1683-7584 2071-078X |
| language | English |
| publishDate | 2025-04-01 |
| publisher | AOSIS |
| record_format | Article |
| series | SA Journal of Human Resource Management |
| spelling | doaj-art-0b3d14c1e84f48a5bd3c4f54774772a42025-08-20T03:48:53ZengAOSISSA Journal of Human Resource Management1683-75842071-078X2025-04-01230e1e1010.4102/sajhrm.v23i0.2922878Transforming corporate governance: Excellence in human resources and environment in IndonesiaGaguk Apriyanto0Fajar Supanto1Ilham Z. Salle2Maxion Sumtaky3Department of Accounting, Faculty of Economics and Business, Universitas Merdeka Malang, MalangDepartment of Management, Faculty of Economics and Business, Universitas Merdeka Malang, MalangDepartment of Accounting, Faculty of Economy, Sekolah Tinggi Indonesia Makasar, MakasarDepartment of Accounting, Faculty of Economics and Business, Universitas Merdeka Malang, MalangOrientation: The orientation of this research is how human resources are integrated into good corporate governance practices to achieve sustainability practices. This research also explores the role of accounting in the context of Indonesian political economy in supporting corporate sustainability and accountability. Research purpose: To analyse the role of human resources in the transformation of good corporate governance towards sustainability practices through the perspective of political economy of accounting in Indonesia. Motivation for the study: Understanding the integration of human resources in corporate governance to improve sustainability practices, especially in the context of the political economy of accounting in Indonesia. Research approach/design and methods: Qualitative research approach with interpretivism paradigm. The participants of this study consisted of stakeholders, top management, human resource managers and accounting managers (N = 30). Data were analysed using thematic analysis. Main findings: The main findings of this study are that the integration of human resources in good corporate governance significantly improves environmental performance. Companies that implement accounting practices based on political economy accounting in the Indonesian context tend to be more transparent and accountable in their environmental reporting. Employee involvement contributes to an organisational culture that supports sustainability practices. Practical/managerial implications: This study emphasises the importance of companies investing in human resource development and implementing good governance practices based on political economy accounting in the Indonesian context to achieve sustainability practices. Contribution/value-add: Provides new insights into the integration of human resources into corporate governance that drives sustainability practices.https://sajhrm.co.za/index.php/sajhrm/article/view/2922corporate governancehuman resourcessustainability practicespolitical economy accountingsustainability practices. |
| spellingShingle | Gaguk Apriyanto Fajar Supanto Ilham Z. Salle Maxion Sumtaky Transforming corporate governance: Excellence in human resources and environment in Indonesia SA Journal of Human Resource Management corporate governance human resources sustainability practices political economy accounting sustainability practices. |
| title | Transforming corporate governance: Excellence in human resources and environment in Indonesia |
| title_full | Transforming corporate governance: Excellence in human resources and environment in Indonesia |
| title_fullStr | Transforming corporate governance: Excellence in human resources and environment in Indonesia |
| title_full_unstemmed | Transforming corporate governance: Excellence in human resources and environment in Indonesia |
| title_short | Transforming corporate governance: Excellence in human resources and environment in Indonesia |
| title_sort | transforming corporate governance excellence in human resources and environment in indonesia |
| topic | corporate governance human resources sustainability practices political economy accounting sustainability practices. |
| url | https://sajhrm.co.za/index.php/sajhrm/article/view/2922 |
| work_keys_str_mv | AT gagukapriyanto transformingcorporategovernanceexcellenceinhumanresourcesandenvironmentinindonesia AT fajarsupanto transformingcorporategovernanceexcellenceinhumanresourcesandenvironmentinindonesia AT ilhamzsalle transformingcorporategovernanceexcellenceinhumanresourcesandenvironmentinindonesia AT maxionsumtaky transformingcorporategovernanceexcellenceinhumanresourcesandenvironmentinindonesia |