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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Riset Akuntansi dan Keuangan Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekonomi KIAT
Kamaliah Kamaliah
Universitas Riau
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Riset Akuntansi dan Keuangan

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Pengaruh Karakteristik CEO dan Aset Tidak Berwujud Terhadap Kinerja Akuisisi Dimediasi Reputasi Perusahaan¬ Abid Ilmun Fisabil; Kamaliah Kamaliah; Rheny Afriana Hanif
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 3 (2023): Jurnal Riset Akuntansi dan Keuangan. Desember 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i3.55110

Abstract

The study intends to test the influence CEO characteristics and intangible assets produce on firm acquisition performance, as well as the mediating role of firm reputation. Samples were taken under purposive sampling on publicly traded firms listed on the Indonesian Stock Exchange from 2015 to 2020. SEM Path Analysis was carried out to model the research. The findings suggest a positive significant relation between CEO characteristics and firm reputation. Intangible asset, as the second independent variable, performs a significant positive relation to firm reputation. However, the study did not find any relation between CEO characteristics, intangible assets to firm performance as well as firm reputation to firm performance. In addition, the study also did not find any significant mediating role in firm performance.
Co-Authors Abid Ilmun Fisabil Alfiati Silfi Alfiati Silvi Alkhairani Alya Maulidina Putri Amir Hasan Andewi Rokhmawati Enni Savitri Indrawati, Novita Latifatul Yaswat Masrul Lubis Nasrizal Nasrizal Nurul Badriyah Prayetno Prayetno Raisa Dani Rasmon Rasmon Rasuli Rasuli Rheny Afriana Hanif Rika Yunita Risa Putri Anggraini Nasution Ronika Nainggolan Ruhul Fitrios Sakina Sumbari Sherliyana Anggraini Welly Hermanto Yulia Efni