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Author

F. Firnanti

2 papers indexed here

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Open access Sep 2026

The Value Relevance of Green Strategies: Intellectual Capital, Innovation, and Accounting Disclosure Under Board Oversight

Purpose: This study investigates the direct effects of Green Intellectual Capital, Green Innovation, and Green Accounting on Firm Value in the Indonesian manufacturing sector. Moreover, this study examines the moderating role of Board Size based on Agency Theory and Board Size Paradox.Research Methodology: This study u...

F. Firnanti, Nicken Destriana, Verawati Verawati · 1 citation
Open access Sep 2026

Digital Transformation and Firm Performance: The Moderating Role of CFO Co-optation

The findings extend Agency Theory and Resource Orchestration Theory into a joint governance-technology model and offer Indonesian regulators, boards, and CFOs concrete guidance on staffing and timing digital transformation initiatives.

Vonny Carolina, Astrid Rudyanto, F. Firnanti et al. · 0 citations

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