The nexus between governance elements and the green economy: Evidence from Indonesian publicly listed SOEs

Abstract

AbstractThe author, a lecturer in Accounting at Pasim National University, completed her undergraduate studies at Telkom University Bandung (2014) and holds a Master's degree in Accounting from Unpad Bandung (2018). She is currently pursuing a Doctorate in Accounting at Airlangga University Surabaya (2023). With expertise in management accounting and financial management, she writes extensively in Sinta and Scopus-accredited journals, focusing on financial management, performance, and reporting.

Keywords

• audit committee
• board of commissioners
• green economy performance
• institutional ownership
• managerial ownership
• State-Owned Enterprises