{"id":"https://openalex.org/W7225743330","doi":"https://doi.org/10.38035/dar.v4i3.3994","title":"The Effect Of Executive Remuneration On Sustainable Performance With Board Characteristics As A Moderating Variable In Public Companies In Indonesia","display_name":"The Effect Of Executive Remuneration On Sustainable Performance With Board Characteristics As A Moderating Variable In Public Companies In Indonesia","publication_year":2026,"publication_date":"2026-11-10","ids":{"openalex":"https://openalex.org/W7225743330","doi":"https://doi.org/10.38035/dar.v4i3.3994"},"language":"en","primary_location":{"id":"doi:10.38035/dar.v4i3.3994","doi":"https://doi.org/10.38035/dar.v4i3.3994","is_oa":true,"landing_page_url":"https://doi.org/10.38035/dar.v4i3.3994","pdf_url":null,"source":{"id":"https://openalex.org/S4387292811","display_name":"Dinasti Accounting Review","issn_l":"3025-4922","issn":["3025-4922"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Dinasti Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.38035/dar.v4i3.3994","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5016721565","display_name":"Hizkia Alfrano Hutauruk","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I193621155","display_name":"Indonesia Open University","ror":"https://ror.org/03zwesg40","country_code":"ID","type":"education","lineage":["https://openalex.org/I193621155"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Hizkia Alfrano Hutauruk","raw_affiliation_strings":["Universitas Terbuka, Palangkaraya, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Terbuka, Palangkaraya, Indonesia","institution_ids":["https://openalex.org/I193621155"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5059282433","display_name":"Martino Wibowo","orcid":"https://orcid.org/0000-0002-5393-3192","observed_orcids":["https://orcid.org/0000-0002-5393-3192"]},"institutions":[{"id":"https://openalex.org/I193621155","display_name":"Indonesia Open University","ror":"https://ror.org/03zwesg40","country_code":"ID","type":"education","lineage":["https://openalex.org/I193621155"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Martino Wibowo","raw_affiliation_strings":["Universitas Terbuka, Palangkaraya, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Terbuka, Palangkaraya, Indonesia","institution_ids":["https://openalex.org/I193621155"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5022637322","display_name":"Maya Mar\u0131a","orcid":"https://orcid.org/0000-0002-9669-4259","observed_orcids":["https://orcid.org/0000-0002-9669-4259"]},"institutions":[{"id":"https://openalex.org/I193621155","display_name":"Indonesia Open University","ror":"https://ror.org/03zwesg40","country_code":"ID","type":"education","lineage":["https://openalex.org/I193621155"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Maya Maria","raw_affiliation_strings":["Universitas Terbuka, Palangkaraya, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Terbuka, Palangkaraya, Indonesia","institution_ids":["https://openalex.org/I193621155"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I193621155"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"3","first_page":"341","last_page":"346"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.489300012588501,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.489300012588501,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.33719998598098755,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.13979999721050262,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[],"concepts":[{"id":"https://openalex.org/C2777488495","wikidata":"https://www.wikidata.org/wiki/Q1742093","display_name":"Remuneration","level":2,"score":0.9279000163078308},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7537999749183655},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.734499990940094},{"id":"https://openalex.org/C2778397978","wikidata":"https://www.wikidata.org/wiki/Q1501335","display_name":"Gender diversity","level":3,"score":0.65829998254776},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.640500009059906},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.6338000297546387},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5821999907493591},{"id":"https://openalex.org/C35651441","wikidata":"https://www.wikidata.org/wiki/Q625303","display_name":"Independence (probability theory)","level":2,"score":0.4708000123500824},{"id":"https://openalex.org/C2993863779","wikidata":"https://www.wikidata.org/wiki/Q188628","display_name":"Executive board","level":2,"score":0.42250001430511475},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.42100000381469727},{"id":"https://openalex.org/C200707436","wikidata":"https://www.wikidata.org/wiki/Q1053211","display_name":"Principal\u2013agent problem","level":3,"score":0.4163999855518341},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.40720000863075256},{"id":"https://openalex.org/C2991917740","wikidata":"https://www.wikidata.org/wiki/Q759969","display_name":"Supervisory board","level":3,"score":0.36660000681877136},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.3630000054836273},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.3522999882698059},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.31060001254081726},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.30410000681877136},{"id":"https://openalex.org/C151392489","wikidata":"https://www.wikidata.org/wiki/Q5419946","display_name":"Executive compensation","level":3,"score":0.3025999963283539},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2890999913215637},{"id":"https://openalex.org/C2780090960","wikidata":"https://www.wikidata.org/wiki/Q194489","display_name":"Salary","level":2,"score":0.2833000123500824},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.2800999879837036},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.27000001072883606},{"id":"https://openalex.org/C2780202544","wikidata":"https://www.wikidata.org/wiki/Q44454","display_name":"Moral hazard","level":3,"score":0.26829999685287476},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.2596000134944916},{"id":"https://openalex.org/C44970651","wikidata":"https://www.wikidata.org/wiki/Q17014030","display_name":"Fixed effects model","level":3,"score":0.25699999928474426},{"id":"https://openalex.org/C36673458","wikidata":"https://www.wikidata.org/wiki/Q392896","display_name":"Agency cost","level":4,"score":0.2565999925136566},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.25529998540878296},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.25429999828338623}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.38035/dar.v4i3.3994","doi":"https://doi.org/10.38035/dar.v4i3.3994","is_oa":true,"landing_page_url":"https://doi.org/10.38035/dar.v4i3.3994","pdf_url":null,"source":{"id":"https://openalex.org/S4387292811","display_name":"Dinasti Accounting Review","issn_l":"3025-4922","issn":["3025-4922"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Dinasti Accounting Review","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.38035/dar.v4i3.3994","doi":"https://doi.org/10.38035/dar.v4i3.3994","is_oa":true,"landing_page_url":"https://doi.org/10.38035/dar.v4i3.3994","pdf_url":null,"source":{"id":"https://openalex.org/S4387292811","display_name":"Dinasti Accounting Review","issn_l":"3025-4922","issn":["3025-4922"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Dinasti Accounting Review","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":[],"abstract_inverted_index":{"The":[0],"corporate":[1],"governance":[2],"shift":[3],"toward":[4],"stakeholder":[5],"capitalism":[6],"has":[7],"elevated":[8],"Environmental,":[9],"Social,":[10],"and":[11,44,56,66,74,117,121,169],"Governance":[12],"(ESG)":[13],"performance":[14],"to":[15,34],"a":[16,26],"business":[17],"imperative.":[18],"In":[19],"Indonesia,":[20],"despite":[21],"mandatory":[22],"sustainable":[23],"finance":[24],"regulations,":[25],"practical":[27],"gap":[28],"persists":[29],"where":[30],"most":[31],"companies":[32],"fail":[33],"link":[35],"board":[36,167],"remuneration":[37,158],"with":[38],"ESG":[39,124,155],"metrics,":[40],"risking":[41],"moral":[42],"hazard":[43],"managerial":[45],"myopia.":[46],"This":[47],"study":[48,84],"analyzes":[49],"the":[50,68,94,108,130,148],"effects":[51],"of":[52,54,58,71,133,151],"Board":[53,57,72,75,126,143],"Directors'":[55,116,134],"Commissioners'":[59,118,140],"Remuneration":[60,119,135],"on":[61,93,154],"Sustainable":[62],"Performance":[63],"(ESG":[64],"Score)":[65],"evaluates":[67],"moderating":[69],"roles":[70],"Independence":[73,127],"Gender":[76,144],"Diversity.":[77],"Adopting":[78],"an":[79,161],"explanatory":[80],"causal-associative":[81],"design,":[82],"this":[83],"examines":[85],"panel":[86,104],"data":[87,105],"from":[88],"120":[89],"nonfinancial":[90],"listed":[91],"firms":[92],"Indonesia":[95],"Stock":[96],"Exchange":[97],"over":[98],"2020\u20132024.":[99],"Data":[100],"were":[101],"analyzed":[102],"using":[103],"regression":[106],"via":[107],"Fixed":[109],"Effect":[110],"Model.":[111],"Findings":[112],"demonstrate":[113],"that":[114],"both":[115,152],"positively":[120],"significantly":[122,128,146],"affect":[123],"performance.":[125],"strengthens":[129,147],"positive":[131,149],"effect":[132],"but":[136],"does":[137],"not":[138],"moderate":[139],"Remuneration.":[141],"Conversely,":[142],"Diversity":[145],"impacts":[150],"remunerations":[153],"outcomes.":[156],"Executive":[157],"acts":[159],"as":[160,173],"effective":[162],"agency":[163],"bonding":[164],"mechanism,":[165],"while":[166],"independence":[168],"gender":[170],"diversity":[171],"serve":[172],"vital":[174],"monitoring":[175],"catalysts":[176],"ensuring":[177],"actual":[178],"sustainability":[179],"implementations.":[180]},"counts_by_year":[],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2026-11-11T00:00:00"}
