Article Per Year (5 Year)
p-Index From 2021 - 2026
1.908
P-Index
This Author published in this journals
All Journal Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan JAM : Jurnal Aplikasi Manajemen PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Asia-Pacific Management and Business Application Jurnal Riset Keuangan dan Akuntansi (JRKA) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen El-Barka: Journal of Islamic Economics and Business PINISI Discretion Review
Damayanti, Cacik Rut
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
PENGARUH KINERJA KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS Bader, Muchamad Abu; Damayanti, Cacik Rut
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 1 (2024): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i1.9519

Abstract

The purpose of this research is to examine and analyze the effect of financial performance and corporate governance on financial distress. Projected financial performance as a proxy for Current Ratio (CR), Debt Ratio (DR), Return On Assets (ROA) and corporate governance projected as a proxy for Independent Commissioners while financial distress is measured using the modified Altman Z- Score method for state-owned companies listed on the Stock Exchange Indonesiansecurities for the period 2018-2021. The number of samples used was 10 samples from 22 populations of BUMN companies listed on the Indonesia Stock Exchange which were selected using a purposive sampling method. Data processing method used multiple linear regression analysis. The partial results of the study show that current ratio has a significant effect on financial distress, debt ratio has a significant effect on financial distress. While, return on assets has no significant effect on financial distress and independent commissioners have significant effect on financial distress. Simultaneous test results: current ratio, debt ratio, return onassets and Independent commissioners have a significant effect on financial distress in state-owned companies listed on the IDX for the 2018- 2021 periodKeywords: Financial Performance, Corporate Governance, Financial distress
The Effect of Earnings Quality on Financial Performance in Indonesia : is the State-Owned Bank better than Private Bank? Utami, Rachma Bhakti; Nuzula, Nila Firdausi; Damayanti, Cacik Rut
APMBA (Asia Pacific Management and Business Application) Vol. 8 No. 2 (2019)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2019.008.02.3

Abstract

The primary objective of this study is to analyze the effect of earnings quality on financial performance of banks in Indonesia by comparing the SOEs and private banks. This study uses discretionary accruals and earnings persistence indicators to measure earnings quality, as well as financial performance variables measured through return on assets, return on equity, rate return on loans and total asset turn over. Eight conventional banks compared in this study are 4 government banks and 4 private banks, with research data from 2006-2018. Data is processed using Partial Least Square Multigroup Moderation Technique. The results of this study indicate that earnings quality has a significant effect on financial performance of banks in Indonesia. While the results of bank type moderation show that the effect of earnings quality on financial performance of private banks is greater than that of state-owned banks. This study recommends the importance of applying earnings quality in banks, especially in state-owned banks. Furthermore, this study suggests that government companies should avoid earnings management in order to create good and high quality financial performance, especially in the banking sector in Indonesia.
The mediation role of corporate sustainability performance in the influence of corporate governance on firm performance Zakaria, Erlanda; Damayanti, Cacik Rut; Imamah, Nur
The International Journal of Accounting and Business Society Vol. 33 No. 2 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.2.830

Abstract

Purpose — This research aims to determine the mediating role of corporate sustainability performance (CSP) on the influence of corporate governance (CG) on corporate performance (FP). Design/methodology/approach — The sample data were selected according to the following criteria: the company was a non-financial company that continued to report sustainability reports using the 2016 GRI Standard from 2017 to 2022. The data was analyzed using the Partial Least Squares (PLS) method. Findings — This study shows that only CG has a significant positive effect on FP. The influence of CG on CSP, the influence of CSP on FP, and CSP's mediating role were not significant. These results differ significantly from previous studies, but it is suspected that the COVID-19 pandemic causes data anomalies. Practical implications — According to the result, CG implementation will boost FP. Therefore, the company should consider expanding its CG practice to boost its FP. In addition, increasing CSP through boosting the sustainability report does not negatively affect FP. Therefore, companies are recommended to enhance their sustainability reporting practices to improve stakeholder engagement. Originality/value — This study examines a governance system that uses a two-tier board, as practiced in Indonesia. It is expected that his case will help substantiate the implementation of CG in two-tier board governance systems in countries where this may affect their companies' financial performance. Paper type — Explanatory study
Co-Authors Alifia Saraswati, Alifia Bader, Muchamad Abu Fitria, Nida Lusi Kurnia Maulina, Gilda Muhammad Saifi Nia, Nia Mardiana Nila Firdausi Nuzula Nur Imamah Rachma Bhakti Utami Sri Sulasmiyati Sulasmiati, Sri Yusri Abdillah Zakaria, Erlanda