Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal JASF (Journal of Accounting and Strategic Finance) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Dianova, Agustina
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Investigating the Effect of Liquidity, Leverage, Sales Growth, and Good Corporate Governance on Financial Distress Dianova, Agustina; Nahumury, Joicenda
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.49

Abstract

Large companies may experience financial distress because of their inability to compete. Therefore, investors should be more vigilant in investing their funds. Some ways that can be done is through cash flow analysis, analysis of corporate strategy, and analysis of financial statements. This study aims to determine the effect of liquidity, leverage, sales growth, and good corporate governance on financial distress. The study used 55 samples of telecommunication and non-construction companies listed in Indonesia Stock Exchange period 2013-2017. The technique sampling in this study is the purposive sampling method. The data analysis method is PLS (Partial Least Square). The results of this study indicate that liquidity, leverage, sales growth, and good corporate governance do not affect financial distress. These unexpected results may due to the limitation of this study. Therefore, for future research in financial distress, it is suggested to take into account the sample size and other variables that expected to affect financial distress.
ANALISIS PERAN MODERASI PROFITABILITAS TERHADAP HUBUNGAN NARSISME CEO DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dianova, Agustina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6539

Abstract

Menelaah peran moderasi profitabilitas pada hubungan antara narsisme CEO dan nilai perusahaan pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019–2024 merupakan tujuan penelitian. Variabel penelitian terdiri atas narsisme CEO sebagai variabel independen, nilai perusahaan sebagai variabel dependen yang diukur dengan PBV, serta profitabilitas sebagai variabel moderasi yang diukur melalui ROE. Pendekatan penelitian menggunakan metode kuantitatif dengan desain eksplanatori. Populasi penelitian mencakup perusahaan manufaktur yang tercatat di BEI, dan melalui purposive sampling diperoleh 162 data observasi. Analisis data dilakukan dengan MRA menggunakan aplikasi WrapPLS 8. Hasil penelitian mengindikasikan bahwa narsisme CEO berpengaruh negatif terhadap nilai perusahaan karena menurunkan kepercayaan pasar dan meningkatkan risiko strategis. Namun, profitabilitas terbukti memperkuat maupun melemahkan pengaruh tersebut. Pada kondisi profitabilitas tinggi, sifat narsistik CEO dipandang positif karena mendukung kinerja keuangan dan penciptaan nilai perusahaan. Sebaliknya, pada profitabilitas rendah, narsisme CEO memperburuk persepsi pasar dan menekan nilai perusahaan. Temuan ini menegaskan bahwa profitabilitas berperan penting dalam menentukan arah pengaruh narsisme CEO terhadap nilai perusahaan, serta memberikan implikasi bagi investor, manajemen, dan regulator.
Co-Authors Joicenda Nahumury Widyalasmono WS, R Paulus