Teaching
Research
Publication
Intellectual Property
Community Services
Personal Development
Certification
Industry Sector
Achievement
Dr. Herlin Tundjung Setijaningsih is an academic and researcher specializing in financial accounting, corporate governance, sustainability reporting, and environmental, social, and governance (ESG) practices. Her research integrates corporate reporting, governance mechanisms, and sustainability performance to examine how organizations create long-term value while maintaining accountability and transparency. Through her scholarly work, she contributes to advancing sustainable business practices and corporate governance in emerging markets.
A significant portion of her research focuses on sustainability reporting and ESG. Her studies investigate ESG performance, ESG controversy, sustainability disclosures, circular economy reporting, water disclosure, and corporate sustainability across various industries. These works provide empirical evidence on how sustainability initiatives and governance structures influence financial performance, organizational resilience, and stakeholder confidence.
Dr. Herlin has also made substantial contributions to research on corporate governance and financial reporting. Her publications examine audit committee independence, board structure, financial reporting timeliness, income smoothing, firm value, and the moderating role of corporate governance in enhancing sustainability performance. Her research highlights the importance of effective governance mechanisms in strengthening financial transparency and organizational performance.
In addition, her research extends to intellectual capital, capital structure, and financial performance. By applying quantitative empirical approaches, she explores how governance, sustainability, and financial management collectively contribute to long-term organizational competitiveness. Her work supports the development of evidence-based accounting and corporate governance practices that promote sustainable business growth.
KEY RESEARCH AREAS
- Corporate Governance
- Sustainability Reporting
- ESG (Environmental, Social, and Governance)
- Financial Accounting
- Corporate Finance
- Financial Reporting
