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All Journal Jurnal Akuntansi Multiparadigma Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Akuntansi dan Keuangan Majalah Ekonomi Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Journal of Economics, Business, and Government Challenges The Indonesian Journal of Accounting Research El-Iqtishod: Jurnal Ekonomi Syariah AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Journal of Accounting and Finance Management (JAFM) Eduvest - Journal of Universal Studies Jurnal Dinamika Akuntansi
Zahroh Naimah, Zahroh
Department Of Accounting, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga, Surabaya, Indonesia
Religion Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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The Influence of Managerial Ability on Future Performance Luqita Romaisyah; Zahroh Naimah
Journal of Economics, Business, and Government Challenges Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i2.12

Abstract

The establishment of a single market in the ASEAN which is termed the ASEAN Economic Community (MEA) allows a country to sell goods and services easily to other countries throughout Southeast Asia, thus competition is getting tighter. Every firm should be more innovative in order to have a competitive advantage to win the competition in the industry which is reflected by its performance. Managers with a high ability are believed to be able to make projections of future business conditions, thus they can design the right strategy for the procurement and optimization of the firm's resources utilization in producing output which can lead the firm to has a good performance in future. This study analyze the influence of managerial ability to future performance. Some control variables are used in this study, including firm size, financial leverage, market to book ratio, sales growth, and market share. Hypothesis testing in this study used multiple linear regression analysis to analyze data from 291 manufacturing companies listed on the Indonesia Stock Exchange during the 2008-2010 period. The result prove that managerial ability has a positive effect on future performance up to five years later, but the longer time the influence become weaker.
CEO Power dan Komparabilitas Laporan Keuangan Hanani, Sofi; Naimah, Zahroh
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2283

Abstract

Penelitian ini bertujuan untuk menguji perngaruh CEO Power terhadap Komparabilitas Laporan Keuangan sebagai karakteristik kualitatif pelaporan keuangan. Populasi dalam penelitian ini adalah Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2023. Jumlah sampel dalam penelitian ini yaitu 175 perusahaan dengan 880 observasi. Penelitian ini menggunakan regresi data panel, dimana hasil penelitian menunjukkan pengaruh negatif yang signifikan terhadap kepemilikan kas perusahaan. Sehingga semakin tinggi CEO Power dalam sebuah Perusahaan, maka semakin rendah tingkat komparabilitas laporan keuangan.
Pengaruh Leverage dan Kepemilikan Publik pada Kinerja Perusahaan Industri Peternakan Indonesia: Era Covid dan Non Covid Rahmiati, Alfa; Santi, Santi Novita; Naimah, Zahroh; Ardianto
Majalah Ekonomi Vol 31 No 1 (2025): Juni 2025
Publisher : Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol31.no1.a10112

Abstract

Tujuan dari penelitian ini adalah untuk menguji apakah leverage dan kepemilikan publik berpengaruh terhadap kinerja perusahaan. Sampel penelitian terdiri dari perusahaan industri peternakan yang terdaftar di Bursa Efek Indonesia. Periode penelitian mencakup tahun 2018-2023, yang meliputi periode sebelum, saat, dan setelah era COVID. Analisis data dilakukan menggunakan regresi linier berganda yang diolah dengan STATA. Hasil penelitian menunjukkan bahwa leverage berpengaruh terhadap kinerja keuangan di semua situasi. Sementara itu, kepemilikan publik secara umum tidak menunjukkan pengaruh terhadap kinerja keuangan. Namun, saat diuji pada periode pra-COVID dan saat COVID, kepemilikan publik menunjukkan pengaruh negatif terhadap kinerja perusahaan. Implikasi dari penelitian ini bagi perusahaan adalah pentingnya memperhatikan struktur modal, terutama di masa krisis.
Board of Directors and Firm Performance: Do Family and ForeignOwnership A Double-Edged Sword? Armadani; Naimah, Zahroh
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.32562

Abstract

Purposes: This study aims to empirically prove the role of family and foreign ownership in moderating the influence of the board of directors on company performance.Methods: The analysis technique used is moderated regression analysis (MRA). The study was conducted on companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, with a total of 752 observations.Findings: The results of this study found that, empirically, gender and board size have a positive effect on a company’s financial performance. Family ownership does not increase the positive effect of gender and board size on a company’s financial performance. Foreign ownership increases the positive effect of gender and board size on a company’s financial performance.Novelty: This research makes a significant contribution to science, particularly in accounting. It analyzes and provides comprehensive empirical evidence on the relationship between family and foreign ownership, the board of directors, and firm performance, especially in the study model and an analytical approach that divides the period based on the COVID-19 outbreak.Keywords: Board of Directors, Family Ownership, Foreign Ownership, Corporate Financial Performance.
The Influence of Intellectual Capital on Financial Performance Ariyanti, Melania Fitri; Naimah, Zahroh
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.51897

Abstract

This study examines the impact of intellectual capital components on the financial performance of banking institutions in Indonesia. Using multiple regression analysis on 149 bank-year observations from 2019 to 2023, we investigate the influence of human capital efficiency (HCE), structural capital efficiency (SCE), capital employed efficiency (CEE), and technological capital efficiency (TCE) on bank performance, as measured by return on assets (ROA). The findings reveal that human capital (β = 0.005, p < 0.001) and capital employed (β = 0.012, p < 0.05) significantly enhance financial performance, while structural capital (β = -0.007, p < 0.001) exhibits a significant negative effect. Notably, technological capital shows no significant impact on bank performance (p > 0.05). The model explains 79.8% of the variance in financial performance (Adjusted R² = 0.798). These results suggest that Indonesian banks rely more heavily on tangible capital and human resources than on structural and technological investments for profitability enhancement.
DOES GOVERNMENT INTEGRITY ALWAYS IMPROVE FINANCIAL SUSTAINABILITY? THE ROLE OF FINANCIAL FREEDOM IN APEC ECONOMIES Utami, Rizki Putri; Naimah, Zahroh
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 8 No. 1 (2026): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v8i1.53687

Abstract

This study examines whether government integrity consistently improves financial sustainability and explores the role of financial freedom in APEC economies. Financial sustainability is conceptualized as an accounting-based fiscal outcome reflecting governments’ capacity to manage long-term fiscal obligations transparently. Using panel data from 13 APEC member countries during 2010–2024, this study employs a fixed effects panel regression to control for unobserved country-specific heterogeneity. Government integrity and financial freedom are measured using indices from the Heritage Foundation, while financial sustainability is constructed as a composite index derived from key fiscal indicators. The results show that government integrity has a statistically significant but negative association with financial sustainability, suggesting that higher integrity enhances transparency and comprehensive recognition of fiscal obligations, which may initially worsen measured fiscal sustainability due to improved disclosure and accounting recognition effects rather than weaker fiscal discipline. Financial freedom does not exhibit a significant effect, indicating that financial market openness alone is insufficient to ensure sustainable public finances. GDP per capita positively influences financial sustainability.
Co-Authors Alfa Rahmiati, Alfa Anak Agung Dwi Widyani Ardianto Ariyanti, Melania Fitri Armadani Ba'ti Putri Pamuji Debby Ratna Daniel, Debby Ratna Farrell, Davyn Muhammad Hanani, Sofi Hutabarat, Devi Natalia I Gusti Ayu Ngurah Pradnyadevi Utami Nico Acintyo Mukti Nugroho, Adek Wahyu Rivera, Lidwina Nurilhaq Romaisyah, Luqita Santi, Santi Novita Sedianingsih, Sedianingsih Sidharta Utama Tamara Firdaus Basyir Utami, Rizki Putri Yessy Aryanti Lestari Yuldi, Arsy Furqan