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Author

Harnovinsah Harnovinsah

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Open access Aug 2026

Financial Resources, Corporate Governance, and Sustainability Performance: The Mediating Role of Financial Performance in Indonesian Manufacturing Firms

This study investigates the relationships between financial resources, corporate governance, and corporate sustainability performance (CSP) in Indonesian manufacturing firms, with financial performance (FP) as a mediating mechanism. Although the Financial Services Authority’s (OJK) Sustainable Finance Roadmap encourage...

Fithri Suciati, Tri Widyastuti, Harnovinsah Harnovinsah et al. · 1 citation
Review Open access Aug 2026

Financial Reporting Integrity in the Digital and Sustainability Era: A Systematic Literature Review on Governance, ESG, and Technological Transparency

This review reconceptualizes financial reporting integrity as a multidimensional socio-technical governance phenomenon shaped by governance accountability, sustainability legitimacy, and technological transparency.

Winda Wulandari, Sri Widyastuti, Harnovinsah Harnovinsah et al. · 0 citations

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