People

Dr Fitra Cahaya

Lecturer
EBS - Accounting
Dr Fitra Cahaya

Profile

Biography

Fitra Roman Cahaya is a Lecturer in Accounting at Essex Business School, University of Essex. 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 Accounting in Emerging Economies 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, and Journal of Public Budgeting, Accounting & Financial Management. 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 a Senior Lecturer 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

  • PhD in Accounting Curtin University, (2012)

  • MCom in Accounting Curtin University, (2007)

  • BCom in Accounting Universitas Islam Indonesia, (2002)

Research and professional activities

Research interests

Sustainability reporting

Open to supervise

Accounting and governance in developing countries

Open to supervise

Disclosure practices in developing countries

Open to supervise

Corporate governance

Open to supervise

Conferences and presentations

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

  • Corporate Reporting and Analysis (BE161)

  • Student Success Tutorial (BE917)

  • Taxation Policy and Practice (BE142)

Publications

Journal articles (13)

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

Sari, TK., Cahaya, FR. and Joseph, C., (2020). Coercive Pressures and Anti-corruption Reporting: The Case of ASEAN Countries. Journal of Business Ethics

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

Contact

f.r.cahaya@essex.ac.uk

Location:

Colchester Campus