Dr Fitra Cahaya
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Email
f.r.cahaya@essex.ac.uk -
Telephone
+44 (0) 1206 876637
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Location
EBS.1.11D, Colchester Campus
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Academic support hours
Please email me at f.r.cahaya@essex.ac.uk for an appointment
Profile
Biography
Fitra Roman Cahaya is a Lecturer in Accounting at Essex Business School, University of Essex. He is also a fellow of the UK Higher Education Academy (FHEA). Roman completed his PhD (Accounting) and Master of Commerce (Accounting) at Curtin University, Australia, under highly competitive scholarships from the Australian Government. He obtained his Bachelor of Commerce in Accounting from Universitas Islam Indonesia. He received the Best Student Award in Accounting from Universitas Islam Indonesia in 1998 and the Best Student Award in Postgraduate Financial Accounting from Curtin Business School in 2006. Roman examines some subsets of sustainability reporting such as anti-corruption reporting, occupational health and safety disclosures, labour-related sustainability reporting and human rights disclosures. His scholarly work appears in refereed journals such as Journal of Business Ethics, Accounting Education, Journal of International Accounting, Auditing and Taxation, and Sustainability Accounting, Management and Policy Journal. Roman is an editorial board member of International Journal of Critical Accounting and an editorial review board member of Journal of Global Responsibility. He has also contributed as an ad hoc reviewer for a number of internationally recognized journals such as Journal of Business Ethics, Meditari Accountancy Research, Business Strategy and the Environment, and International Journal of Management Reviews. Roman is a certified sustainability reporting specialist (CSRS+) and a certified sustainability reporting assurer (CSRA). He has contributed as an ad hoc assessor and jury for Asia Sustainability Reporting Rating (ASRRAT). In these roles, Roman worked very closely with the National Center for Corporate Reporting (NCCR). Roman completed a postdoctoral research fellowship at Curtin University in 2019 through an Endeavour Fellowship Program, a highly competitive scholarship from the Australian Government. Prior to joining Essex Business School, Roman served as an Associate Professor in the Department of Accounting at Universitas Islam Indonesia. He also served as the Director of Finance and Budget at Universitas Islam Indonesia from 2013 to 2018.
Qualifications
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PhD in Accounting Curtin University, (2012)
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MCom in Accounting Curtin University, (2007)
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BCom in Accounting Universitas Islam Indonesia, (2002)
Research and professional activities
Research interests
Sustainability reporting
Accounting and governance in developing countries
Disclosure practices in developing countries
Corporate governance
Conferences and presentations
Accounting for the planet: ensuring businesses’ accountability for their ocean and land-based activities
Keynote presentation, The 9th International Conference on Accounting, Management, and Economics (ICAME), Makassar, Indonesia, 29/10/2024
Extended roles of accounting in (more) sustainable business practices: a necessity to oversee the achievement of the SDGs
Keynote presentation, International Economic Conference of Business and Accounting (IECBA), 4/9/2024
Anti-corruption reporting practices by listed state-owned enterprises in Indonesia: insights from coercive isomorphism and functionalist perspective
The 18th EIASM Interdisciplinary Conference on Intangibles, Intellectual Capital, and Sustainability: Reporting, Governance, and Value Creation, Krakow, Poland, 21/9/2023
Coercive factors and water disclosure among high profile companies in Southeast Asia
45th Annual Congress of the European Accounting Association (EAA), Espoo, Finland, 26/5/2023
The influence of family ownership and board characteristics on audit report lag: insights from a two-tier board context
The 22nd British Accounting and Finance Association (BAFA) – Accounting and Finance in Emerging Economies (AFEE) Annual Workshop, Southampton, United Kingdom, 24/6/2022
Aircraft passenger safety disclosures by the world’s best airlines: insights from managerial stakeholder theory
Environmental Social and Governance for Sustainability Conference, 29/10/2021
CSR practices and reporting: Islamic political party leaders’ views
British Accounting and Finance Association (BAFA) Annual Conference, 12/4/2021
Corporate governance and voluntary disclosures: insights from Indonesia
Society of Interdisciplinary Business Research (SIBR) Conference on Interdisciplinary Business and Economic Research, Osaka, Japan, 5/7/2019
Labour unions’ expectations on companies’ labour-related CSR practices and reporting in Indonesia and Thailand
British Accounting and Finance Association (BAFA) Annual Conference, London, United Kingdom, 11/4/2018
Factors affecting plagiarism: the case of accounting lecturers
40th Annual Congress of the European Accounting Association (EAA), Valencia, Spain, 12/5/2017
Do key stakeholders care about human rights issues? an analysis of Indonesian companies’ disclosures
39th Annual Congress of the European Accounting Association (EAA), Maastricht, Netherlands, 13/5/2016
Understanding ASEAN’s commitments to promote labour-related CSR practices and reporting
International Conference of Critical Accounting (ICCA), New York, United States, 9/4/2015
Society disclosure practices: a story from Indonesia
6th GECAMB Conference (the Portuguese Conference on Environmental Management and Accounting), Leiria, Portugal, 6/11/2014
Islamic views on CSR and CSR reporting in Indonesia
17th Annual International Conference of the Environmental and Sustainability Management Accounting Network (EMAN), Rotterdam, Netherlands, 27/3/2014
Coercive pressure by the Indonesian government on labour disclosures: conflicting interests?
12th Australasian Conference on Social and Environmental Accounting Research (A-CSEAR), Hamilton, New Zealand, 2/12/2013
Occupational health and safety program disclosure: a CSR convergence strategy by Indonesian companies
Global Entrepreneurship Forum for Young Asian Thought Leaders, Daejeon, South Korea, 26/6/2012
Communication of labour disclosure in the media: an examination of coercive pressure in Indonesia
34th Annual Congress of the European Accounting Association (EAA), Rome, Italy, 21/4/2011
Isomorphic propensities to communicate occupational health and safety issues
British Accounting and Finance Association (BAFA) Annual Conference, Birmingham, United Kingdom, 13/4/2011
Indonesia’s deafening silence on labour issues
8th Australasian Conference on Social and Environmental Accounting Research (A-CSEAR), Christchurch, New Zealand, 6/12/2009
Labour practices and decent work disclosures in Indonesia
Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Conference, Adelaide, Australia, 7/7/2009
Teaching and supervision
Current teaching responsibilities
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Introduction to Accounting I (BE102)
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Taxation Policy and Practice (BE142)
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Corporate Reporting and Analysis (BE161)
Publications
Journal articles (19)
Astami, E., Pramono, AJ., Cahaya, FR., Rusmin, R. and Soobaroyen, T., (2024). Do family ownership and supervisory board characteristics influence audit report lag? A view from a two-tier board context. Journal of International Accounting, Auditing and Taxation. 56, 100638-100638
Sari, RC., Sholihin, M., Cahaya, FR., Yuniarti, N., Ilyana, S. and Fitriana, E., (2024). Responding to Islamic finance anomalies in Indonesia: Sharia financial literacy using virtual reality context. Journal of Islamic Accounting and Business Research
Cahaya, F., Nursalim, N. and Dhirathiti, N., (2023). Expectations on labour-related CSR reporting: Voices from labour unions in Indonesia and Thailand. Social and Environmental Accountability Journal. 43 (3), 235-258
Wicaksono, AP., Kusuma, H., Cahaya, FR., Al Rosjidi, A., Rahman, A. and Rahayu, I., (2023). Impact of institutional ownership on environmental disclosure in Indonesian companies. Corporate Governance. 24 (1), 139-154
Joseph, C., Cahaya, FR., Yusuf, SNS., Probohudono, AN. and Kurniawati, EM., (2023). Corporate ethical values disclosure: Evidence from Malaysian and Indonesian top companies. International Journal of Accounting and Information Management. 32 (3), 369-389
Dananjoyo, R., Cahaya, FR. and Udin, U., (2022). The Role of Sustainable Service Quality in Achieving Customer Loyalty in the Residential Housing Industry. International Journal of Sustainable Development and Planning. 17 (7), 2059-2068
Sari, TK., Cahaya, FR. and Joseph, C., (2021). Coercive Pressures and Anti-corruption Reporting: The Case of ASEAN Countries. Journal of Business Ethics. Online (3), 1-17
Cahaya, FR. and Yoga, G., (2020). Corporate Governance and Voluntary Disclosures: A Story about Corporate Transparency from Indonesia. International Journal of Monetary Economics and Finance. 13 (3), 1-1
Cahaya, FR. and Yoga, G., (2020). Corporate governance and voluntary disclosures: a story about corporate transparency from Indonesia. International Journal of Monetary Economics and Finance. 13 (3), 269-269
DANANJOYO, R., CAHAYA, FR. and RIYADH, HA., (2020). The Prominence of Financial Considerations on Housing Investors’ Purchase Decisions. The Journal of Asian Finance, Economics and Business. 7 (12), 869-875
Santoso, A. and Cahaya, FR., (2019). Factors influencing plagiarism by accounting lecturers. Accounting Education. 28 (4), 401-425
Cahaya, FR. and Hervina, R., (2019). Do human rights issues matter? An empirical analysis of Indonesian companies’ reporting. Social Responsibility Journal. 15 (2), 226-243
Cahaya, FR., Porter, S., Tower, G. and Brown, A., (2017). Coercive pressures on occupational health and safety disclosures. Journal of Accounting in Emerging Economies. 7 (3), 318-336
Hanifa, A. and Cahaya, FR., (2016). Ethical communication on society issues: a story from Indonesia. Journal of Global Responsibility. 7 (1), 39-55
Cahaya, FR., Porter, S. and Tower, G., (2016). Coercive media pressures on Indonesian companies' labour communication. International Journal of Critical Accounting. 8 (2), 95-95
Cahaya, FR., Porter, S., Tower, G. and Brown, A., (2015). The Indonesian Government’s coercive pressure on labour disclosures. Sustainability Accounting, Management and Policy Journal. 6 (4), 475-497
Roman Cahaya, F., Porter, SA., Tower, G. and Brown, A., (2012). Indonesia's low concern for labor issues. Social Responsibility Journal. 8 (1), 114-132
Cahaya, FR., Porter, SA. and Brown, AM., (2008). Social disclosure practices by Jakarta Stock Exchange listed entities. Journal of the Asia Pacific Centre for Environmental Accountability. 14 (1), 2-11
Cahaya, FR., Porter, SA. and Brown, AM., (2006). Nothing to report? Motivations for non- disclosure of social issues by Indonesian listed companies. Journal of Contemporary Issues in Business and Government. 12 (1), 43-61
Grants and funding
2024
Greenwashing Detection in the Climate Emergency: Impact on Corporate Financial Performance in the UK and Indonesia
Yogyakarta State University (Universitas Negeri Yogyakarta) (Funder)
Contact
Academic support hours:
Please email me at f.r.cahaya@essex.ac.uk for an appointment
