Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akademi Akuntansi (JAA)
Teddy Jurnali
Faculty of Business and Management, University of International Batam, Batam, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Exploring CEO narcissism and corporate social responsibility's role in financial performance Iskandar Itan; Sheila Septiany; Fransiska; Teddy Jurnali; Ivone
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44265

Abstract

Purpose:  This study analyzes the impact of CEO narcissism on corporate financial performance and the mediating role of CSR disclosure. Methodology/approach: Using a quantitative approach with data from IDX-listed companies (2018–2022) and OLS regression. Findings:  The results showed that CEO narcissism had no significant effect on either CSR disclosure or financial performance. CSR disclosure had a significant positive effect on financial performance. Furthermore, CSR disclosure did not mediate the relationship between CEO narcissism and financial performance. Practical and Theoretical contribution/Originality: This study contributed to the literature by testing the mediating role of CSR disclosure in the nexus between CEO narcissism and financial outcomes. The study provided novel insights by integrating upper echelons theory and legitimacy theory in an emerging market. The findings offer insights for investors, regulators, and stakeholders on how CEO personality affects transparency and financial performance, while supporting governance that limits reliance on individual traits. Research Limitation:  This study was limited using proxy measures to measure narcissism among CEOs and focus on publicly listed Indonesian companies, which could limit the generalizability of the results. Furthermore, CEO gender was not considered, as it could interact with narcissistic tendencies and influence disclosure behavior.
Co-Authors Fransiska Iskandar Itan Ivone Sheila Septiany