Fitra Roman Cahaya, SE., M.Com., Ph.D, CSRS, CSRA

Email: roman.cahaya[at]uii.ac.id
NIK: 073120401

BIOGRAPHY (Biography)

Fitra Roman Cahaya menyelesaikan Program S3 di Curtin University, Australia, pada April 2012, dengan beasiswa Endeavour yang diterimanya dari Department of Education, Employment and Workplace Relations (DEEWR) Australia. Tambahan beasiswa juga didapatnya dari School of Accounting, Curtin University. Program S2 diselesaikannya pada akhir tahun 2006, dengan beasiswa Australian Development Scholarship (ADS) dari AusAID. Spesialisasi dan riset yang dilakukan terkait dengan penelitian di bidang Social Accounting. Roman bergabung dengan Universitas Islam Indonesia sebagai dosen tetap dan aktif mengajar pada Program Studi Akuntansi.

PENDIDIKAN (Education)

SE (Bachelor of Commerce in Accounting), Universitas Islam Indonesia.
MCom (Master of Commerce in Accounting), Curtin University, Australia.
PhD (Doctor of Philosophy in Accounting), Curtin University, Australia

MINAT PENELITIAN (Research Interests)

Pelaporan keuangan
Pelaporan sosial dan lingkungan
Praktik pengungkapan informasi di negara berkembang
Pengungkapan informasi kesehatan dan keselamatan kerja
Corporate governance

MATA KULIAH (Teaching)

Akuntansi Sosial dan Lingkungan
Teori Akuntansi
Metodologi Penelitian

Journal Articles

  • Santoso, A & Cahaya, FR 2019, ‘Factors influencing plagiarism by accounting lecturers’, Accounting Education, Vol. 28 No. 4, pp. 401-425.
  • Cahaya, FR & Hervina, R 2019, ‘Do human rights issues matter? an empirical analysis of Indonesian companies’ reporting’, Social Responsibility Journal, Vol. 15 No. 2, pp. 226-243.
  • Cahaya, FR, Porter, S, Tower, G & Brown, A 2017, ‘Coercive pressures on occupational health and safety disclosures’, Journal of Accounting in Emerging Economies, Vol. 7 No. 3, pp. 318-336.
  • Hartono, T & Cahaya, FR 2017, ‘The effectiveness of blind codes and security features for the blind and the prevention of fraud on the Indonesian Rupiah’, Asia Pacific Fraud Journal, Vol. 2 No. 2, pp. 165-173.
  • Hartono, T & Cahaya, FR 2017, ‘Whistleblowing intention sebagai alat anti korupsi dalam institusi kepolisian’, Jurnal Akuisisi, Vol. 13 No. 2, pp. 45-61.
  • Cahaya, FR, Porter, S & Tower, G 2016, ‘Coercive media pressures on Indonesian companies’ labour communication’, International Journal of Critical Accounting, Vol. 8 No. 2, pp. 95-117.
  • Hanifa, A & Cahaya, FR 2016, ‘Ethical communication on society issues: a story from Indonesia’, Journal of Global Responsibility, Vol. 7 No. 1, pp. 39-55.
  • Cahaya, FR, Porter, S, Tower, G & Brown, A 2015, ‘The Indonesian government’s coercive pressure on labour disclosures: conflicting interests or government ambivalence?’, Sustainability Accounting, Management and Policy Journal, Vol. 6 No. 4, pp. 475-497.
  • Cahaya, FR, Porter, SA, Tower, G & Brown, A 2012, ‘Indonesia’s low concern for labour issues’, Social Responsibility Journal, Vol. 8 No. 1, pp. 114-132.
  • Cahaya, FR 2012, ‘Health and safety disclosures in Indonesia: a CSR convergence strategy’,  Jurnal Ekonomi Syariah Indonesia, Vol. II, No. 2, pp. 143-154.
  • Cahaya, FR, Porter, SA & Brown, AM 2008, ‘Social disclosure practices by Jakarta Stock Exchange listed entities’ Journal of the Asia-Pacific Centre for Environmental Accountability, Vol. 14, No. 1, pp. 2-11.
  • Cahaya, FR, Porter, SA & 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, Vol. 12, No. 1, pp. 43-61.
  • Cahaya, FR 2005, ‘Activity-based costing dan activity-based management’, Kiat Bisnis, Vol. 1, No. 3, pp. 158-163.
  • Cahaya, FR 2002, ‘Pengumuman laporan keuangan dan relevansinya dengan pengambilan keputusan investasi saham’, Magistra, No. 43, Th. XIV, pp. 55-61.

Conference Papers

  • Cahaya, FR & Yoga, G 2019 ‘Corporate governance and voluntary disclosures: insights from Indonesia’. Paper presented at the Society of Interdisciplinary Business Research (SIBR) Conference on Interdisciplinary Business and Economic Research, Osaka, Japan, 5 July 2019.
  • Cahaya, FR, Nursalim, N & Dhirathiti, N 2018 ‘Labour unions’ expectations on companies’ labour-related CSR practices and reporting in Indonesia and Thailand’. Paper presented at the British Accounting and Finance Association (BAFA) Annual Conference, London, England, 11 April 2018.
  • Cahaya, FR, Wicaksono, AP & Meidiyana, N 2017 ‘Examining the journey of environmental reporting with the Indonesian mining industry’. Paper presented at the North-Asia Centre for Social and Environmental Accounting Research (CSEAR) Conference, Kowloon, Hong Kong, 5 December 2017.
  • Kusuma, RN & Cahaya, FR 2017 ‘Praktik Pengungkapan Anti Korupsi Perusahaan yang Terdaftar di Bursa Efek Indonesia: Sebuah Analisis dalam Konteks Teori Stakeholder’. Paper presented at the 20th National Accounting Symposium (SNA), Jember, Indonesia, 28 September 2017.
  • Santoso, A & Cahaya, FR 2017 ‘Factors affecting plagiarism: The case of accounting lecturers’. Paper presented at the 40th Annual Congress of the European Accounting Association (EAA), Valencia, Spain, 12 May 2017
  • Cahaya, FR & Hervina, R 2016 ‘Do key stakeholders care about human rights issues? An analysis of Indonesian companies’ disclosures’. Paper presented at the 39th Annual Congress of the European Accounting Association (EAA), Maastricht, the Netherlands, 13 May 2016
  • Cahaya FR, Nursalim, N & Brown, A 2015, ‘Understanding ASEAN’s commitments to promote labour-related CSR practices and reporting’. Paper presented at the 2015 International Conference of Critical Accounting (ICCA), New York, USA, 9 April 2015
  • Hanifa, A & Cahaya, FR 2014 ‘Society disclosure practices: a story from Indonesia’. Paper presented at the 6th GECAMB Conference (the Portuguese Conference on Environmental Management and Accounting), Leiria, Portugal, 6 November 2014.
  • Cahaya FR, Nursalim, N & Porter, S 2014, ‘Islamic views on CSR and CSR reporting in Indonesia’. Paper presented at the 17th Annual International Conference of the Environmental and Sustainability Management Accounting Network (EMAN), Rotterdam, the Netherlands, 27 March 2014.
  • Cahaya FR, Porter, S, Tower, G & Brown, A 2013, ‘Coercive pressure by the Indonesian government on labour disclosures: conflicting interests?’ Paper presented at the 12th Australasian Conference on Social and Environmental Accounting Research (A-CSEAR), Hamilton, New Zealand, 2 December 2013.
  • Cahaya, FR 2012, ‘Occupational health and safety program disclosure: a CSR convergence strategy by Indonesian companies’. Paper presented at the Global Entrepreneurship Forum for Young Asian Thought Leaders, Daejeon, South Korea, 26 June 2012.
  • Cahaya, FR, Porter, S, Tower, G & Brown, A 2011, ‘Communication of labour disclosure in the media: an examination of coercive pressure in Indonesia’. Paper presented at the 34th Annual Congress of the European Accounting Association (EAA), Rome, Italy, 21 April 2011.
  • Cahaya, FR, Porter, S, Tower, G & Brown, A 2011, ‘Isomorphic propensities to communicate occupational health and safety issues’. Paper presented at the British Accounting and Finance Association (BAFA) Annual Conference, Birmingham, England, 13 April 2011.
  • Cahaya, FR 2010, ‘Media exposure: a reflection of stakeholders’ pressure on Indonesian companies’ labour disclosures’. Paper presented at the 2010 Curtin Business School (CBS) Doctoral Colloquium, Perth, Australia, 1 October 2010.
  • Cahaya FR, Porter, S, Tower, G & Brown, A 2009, ‘Indonesia’s deafening silence on labour issues’. Paper presented at the 8th Australasian Conference on Social and Environmental Accounting Research (A-CSEAR), Christchurch, New Zealand, 6 December 2009.
  • Cahaya, FR 2009, ‘Social disclosures in Indonesian listed companies: labour practices and decent work disclosures’. Paper presented at the 2009 Curtin Business School (CBS) Doctoral Colloquium, Perth, Australia, 1 October 2009.
  • Cahaya, FR, Porter, S, Tower, G & Brown, A 2009, ‘Labour practices and decent work disclosures in Indonesia’. Paper presented at the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Annual Conference, Adelaide, Australia, 7 July 2009.
  • Cahaya, FR 2009. Labour practices and decent work disclosures in Indonesia. Paper presented at the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Doctoral Colloquium, Adelaide, Australia, 2 July 2009.
  • Cahaya, FR, Porter, SA & Brown, AM 2007, ‘Social disclosure practices of Indonesian listed entities’. Paper presented at the British Accounting Association (BAA) Annual Conference, London, England, 3 April 2007.