Article Per Year (5 Year)
p-Index From 2021 - 2026
6.247
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Kumawula: Jurnal Pengabdian Kepada Masyarakat ACCOUNTHIK : Journal of Accounting and Finance Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JURNAL RISET AKUNTANSI TIRTAYASA International Journal Of Science, Technology & Management (IJSTM) Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Business, Management and Economics International Journal of Educational Research and Social Sciences (IJERSC) Management and Accounting Expose Journal of Applied Business, Taxation and Economics Reseach Studi Akuntansi, Keuangan, dan Manajemen Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi LAWSUIT JURNAL PERPAJAKAN JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal Akuntansi Manajemen (JAKMEN) International Journal of Economics, Commerce, and Management Panggung Kebaikan : Jurnal Pengabdian Sosial Harmony Management: International Journal of Management Science and Business Jurnal Pengabdian Masyarakat Inovasi Indonesia Jurnal Pengabdian Masyarakat
Kodriyah
Universitas Serang Raya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Transportation Other

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 51 Documents
Search

 2   3   4   5   6 
CEO Overconfidence, Debt Policy, and Financial Condition: The Moderating Role of Family Ownership in Indonesian Manufacturing Firms Nikke Yusnita Mahardini; Nana Umdiana; Kodriyah
Ilomata International Journal of Tax and Accounting Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i4.2475

Abstract

Financial condition is central to corporate sustainability, yet evidence on whether family ownership conditions the relationships of CEO overconfidence and debt policy with financial condition remains limited, particularly in Indonesian manufacturing firms. This study addresses this gap by positioning family ownership as a boundary condition. From 850 firm-year observations of Indonesian listed manufacturing firms during 2020-2024, 822 observations remained after residual-based screening and were analyzed using multiple and moderated regressions. Financial condition was measured using the MFA Score, with the Altman Z-score as an alternative. CEO overconfidence and debt policy are negatively associated with financial condition, while family ownership attenuates both relationships. The former remains significant across ownership levels, whereas the latter becomes insignificant at high family ownership. Results remain consistent across the full sample, alternative outcome and CEO-overconfidence measures. Two-way fixed-effects estimates support H1-H3, while H4 shows limited robustness. The study identifies family ownership as a boundary condition in managerial-behavioural and financing pathways to financial condition.
Co-Authors Abd. Rasyid Syamsuri Abdul Malik Agatha Rossy Wulandari Agni Ambya Alamsyah Andari Andari Andari Andari, Andari Anggit Yoebrilianti Kayoebiyanto Anisah Fitri Anisah Fitri, Anisah Atika Indriyani Putri Burhanudin Burhanudin Burhanudin Burhanudin Daniel Happy Putra Denny Kurnia Denny Kurnia Denny Putri Hapsari Denny Putri Hapsari, Denny Putri Dien Sefty Framita Dilla Fitriana Putri Igefar Dyah Ayu Pradaningrum Entis Haryadi Framita, Dien Sefty Garnis artiwiya Garnis artiwiya, Garnis Herman Wijaya Herman Wijaya Imas Kusuma Imroatul Khasanah Indah Nailatus Sa’adah Jayawarsa, A.A. Ketut Lutfyana Hanifah Mahardini, Nikke Yusnita Masitoh, Martina Rahmawati Mitha Putri Pratama Monica, Vina Neneng Sri Suprihatin, Neneng Sri Nikke Yusnita Mahardini Nikke Yusnita Mahardini Puji Lestari Dewi Putri, Ririn Fitriani Ratu Erlina Gentari, Ratu Erlina Ratu Vera Safira Ririn Fitriani Putri Rosnia Rosnia Santi Octaviani Santi Octaviani Santi Octaviani, Santi Santi Oktaviani Santi Riana Dewi, Santi Riana Siti Aliviah Hasanah Suhartini Suhartini Suhartini Suhartini Sukiyaningsih, Tri Wahyuni Tri Sukiyaningsih Tri Wahyuni Sukiyaningsih Umdiana, Nana Vina Monica Wijaya, Herman Wulandari, Maudi Yayah Kholiyah Zalfa Kaila Widi Utami