Article Per Year (5 Year)
p-Index From 2021 - 2026
2.459
P-Index
This Author published in this journals
All Journal Journal of Applied Finance & Accounting MIX : Jurnal Ilmiah Manajemen Surya Abdimas Jurnal Bisnis dan Akuntansi MEDIA BISNIS International Journal of Community Service Prosiding Konferensi Nasional PKM-CSR E-Jurnal Akuntansi TSM Jurnal Pemberdayaan Ekonomi
NICKEN DESTRIANA
Sekolah Tinggi Ilmu Ekonomi Trisakti
Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
Enhancing Corporate Governance: Female Board Influence on Non-Financial Reporting Effectiveness in Managing Agency Costs Nicken Destriana; Shalma Atika Putri
MIX: JURNAL ILMIAH MANAJEMEN Vol 16, No 1 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i1.006

Abstract

Objectives: This study examines how non-financial disclosures influence agency costs in Indonesian manufacturing companies, emphasizing the moderating effect of female board members. It offers a new perspective on corporate governance by exploring the female board's role in this relationship.Methodology: Using secondary data from 32 manufacturing companies listed on the Indonesia Stock Exchange from 2021-2023, the research employs multiple linear regression and purposive sampling. Agency costs are proxied by two expense ratios and an asset utilization ratio.Findings: Non-financial disclosures significantly impact agency costs. Female board representation strengthens this relationship for expense ratio measures, suggesting enhanced transparency and reduced agency costs. However, this moderating effect is not significant when agency costs are measured by the asset utilization ratio, implying female board members are more effective in moderating operational agency costs than investment-related ones.Conclusion: This research uniquely shows how gender dynamics on boards affect non-financial disclosure's effectiveness in mitigating agency costs within a male-dominated manufacturing sector. It offers valuable insights for corporate governance and investment practices.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN NON KEUANGAN VENY MEILINDA; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol. 21 No. 1a-1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i1a-1.707

Abstract

The purpose of this research was to determine the effect of the variable return on asset, the ratio of market value to book value of equity, the proportion of profit margin before interest, taxes, and depreciation, rate of return on sales, debt to equity ratio, current ratio, total asset turnover ratio, and working capital turnover ratio to the stock return. The number of samples consist of 78 listed non-financial company in Indonesia Stock Exchange during the period 2013-2016 using purposive sampling method. The examination of the data uses multiple regression analysis. The result of this research showed that the variables return on asset, debt to equity ratio, and working capital turnover ratio affected stock returns, while the other variables such as the ratio of market value to book value of equity, the proportion of profit margin before interest, taxes, and depreciation, rate of return on sales, current ratio, and total asset turnover ratio have no effect to stock returns.
Cultivating Leadership Character for Elementary Students Nicken Destriana; Arwina Karmudiandri; Nurwanti Nurwanti
International Journal Of Community Service Vol. 5 No. 3 (2025): August 2025 (Indonesia - Rusia - Malaysia)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i3.778

Abstract

This community service activity aims to build the character and potential of early childhood to have a spirit of leadership in the future. This program was initiated as a response to the need to equip children with the basics of leadership, moral integrity, and socio-emotional skills to face real-world challenges. The methods used include a participatory approach with a series of interactive activities designed to introduce basic leadership concepts such as responsibility, courage, and simple decision-making. The results of this activity have shown a notable positive influence on the character development of young children and serves as a foundation for cultivating leadership skills within the school setting. It is anticipated that the program will yield sustained benefits for the character growth of students at SD Petra Alpha School Kembangan, West Jakarta.
Enhancing Corporate Governance: Female Board Influence on Non-Financial Reporting Effectiveness in Managing Agency Costs Nicken Destriana; Shalma Atika Putri
MIX: JURNAL ILMIAH MANAJEMEN Vol. 16 No. 1 (2026): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2026.v16i1.006

Abstract

Objectives: This study examines how non-financial disclosures influence agency costs in Indonesian manufacturing companies, emphasizing the moderating effect of female board members. It offers a new perspective on corporate governance by exploring the female board's role in this relationship.Methodology: Using secondary data from 32 manufacturing companies listed on the Indonesia Stock Exchange from 2021-2023, the research employs multiple linear regression and purposive sampling. Agency costs are proxied by two expense ratios and an asset utilization ratio.Findings: Non-financial disclosures significantly impact agency costs. Female board representation strengthens this relationship for expense ratio measures, suggesting enhanced transparency and reduced agency costs. However, this moderating effect is not significant when agency costs are measured by the asset utilization ratio, implying female board members are more effective in moderating operational agency costs than investment-related ones.Conclusion: This research uniquely shows how gender dynamics on boards affect non-financial disclosure's effectiveness in mitigating agency costs within a male-dominated manufacturing sector. It offers valuable insights for corporate governance and investment practices.
CAPITAL STRUCTURE AND FIRM VALUE NEXUS: THE MODERATING ROLE OF AGENCY COST Nicken Destriana; Rudi Zilfikar; Windu Mulyasari; Iis Ismawati
Journal of Applied Finance and Accounting Vol. 12 No. 2 (2025): Publish on December 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i2.14067

Abstract

This study aims to examine the linear and non-linear relationship between capital structure (CS) and firm value (FV) and examine the moderating role of agency costs in the CS-FV relationship. The study employs static and quadratic regression analysis on panel data consisting of 318 observations from non-financial firms to examine the linear and non-linear relationships between capital structure and firm value. The data is sourced from non-financial companies listed on the Indonesia Stock Exchange over the period of 2021-2023. Capital structure has a significant positive effect on firm value. Agency costs are significantly and negatively associated with firm value. There is a strong non-linear relationship between capital structure and firm value that supports trade-off theory and agency costs. Agency costs are an important moderator in the CS-FV relationship. Overall, the sensitivity analysis shows that the results are robust. Firms need to carefully consider the level and type of debt and equity in their CS to deal with changing economic conditions.  The moderating effect of agency costs can assist firms in optimizing capital structure, emphasizing the importance of aligning interests to encourage sustainable business practices. This study enhances the existing literature by presenting new evidence concerning the non-linear relationship between capital structure and firm performance, as well as the moderating role of agency costs in this relationship, specifically within emerging capital markets, where research in this area remains limited.
Co-Authors AAN MARLINAH ALEXANDER, NICO Ariesta T.K.P.S. Putri ARLEEN HERAWATY Arwina Karmudiandri Debora Debora Fung Jin Tjhai HILLARY SUMILAT Iis Ismawati Jessica Jessica LAVENIA ARIFIN Muhammad Taufik Nathaniel Archel Tiwow NITA FAZRINA ANGGRAINI NOVA DWI HANDAYANI Novia Wijaya Nurwanti Nurwanti Rudi Zilfikar RUDYANTO, ASTRID SATYA SARAWANA Shalma Atika Putri Stefani Grimonia Lavina Sutrisno, Paulina Thiodora Alvino Efrata VENY MEILINDA Widyawati Lekok Windu Mulyasari YENIATIE YENIATIE YUPITER GULO