Article Per Year (5 Year)
p-Index From 2021 - 2026
1.881
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Infestasi AKRUAL: Jurnal Akuntansi Jurnal Ilmiah Wahana Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Akuntansi dan Keuangan Journal Research of Social Science, Economics, and Management Serat Acitya
Komang Ayu Krisnadewi
Accounting Department, Faculty Of Economics And Business, Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
The Influence of Female Representation in the Board of Directors on Corporate Competitive Advantage and Firm's Innovation Performance Sari, Made Ayu Dwira Anom; Krisnadewi, Komang Ayu
Journal Research of Social Science, Economics, and Management Vol. 5 No. 1 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i1.974

Abstract

This research examines how the presence of women on corporate boards influences both competitive advantage and firms’ innovation performance. The study is motivated by the heightened intensity of domestic business competition, the persistently low proportion of female board members, the researcher’s interest in the cognitive contributions of women to innovation and competitiveness, and inconsistencies in prior empirical results. Using panel data from non-financial companies listed on the Indonesia Stock Exchange during 2017–2023, the analysis excludes financial service firms due to their unique characteristics and more stringent regulations. Applying purposive non-probability sampling, 1,504 firm-year observations were obtained. The conceptual framework is grounded in Upper Echelon Theory and Social Role Theory. Data were analyzed using STATA, incorporating path analysis and the Sobel test. The results indicate that both female board representation and innovation performance positively and significantly impact a firm’s competitive advantage. However, innovation performance does not mediate the relationship between female board representation and competitive advantage. These findings provide practical implications for Indonesian policymakers, especially in designing gender quota regulations for board composition to promote gender equality in corporate governance. Although female representation remains limited, their leadership presence has a demonstrable positive effect on competitive advantage, highlighting its potential to support stronger and more sustainable business growth while enabling strategic adaptation to increasing competitive pressures.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, LEVERAGE, AND COMPANY SIZE ON THE VALUE OF PROPERTY AND REAL ESTATE SECTOR COMPANIES Sarianing, Putu Adella; Krisnadewi, Komang Ayu
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.700

Abstract

This study was meant to uncover the impact of good corporate governance, leverage, and company size on firms' value in the property and real estate sector listed on the Indonesia Stock Exchange for the period 2020-2022. The population taken into consideration in the research is the firm operating in the property and real estate sector listed on the IDX. The sample selection is by purposive sampling with certain criteria so that 81 data samples are obtained to be studied. The present investigation uses secondary data that came from financial records. The analysis of the data in this study was analyzed by utilizing SPSS for Windows software, which has given deep insight into the relationship between variables. According to the findings of the investigation, proper corporate governance represented by managers’ awareness is one of the factors that raise the worth of a business, in that increased stock ownership by management will lead to more motivation for performance improvement hence increasing the firm’s worth. If handled properly and effectively, leverage can enhance organizational value since increased leverage leads to increased company worth. On the other hand, when total assets are seen as being too large by investors who regard it as a bad signal therefore this may lead to decline in company value. Consequently, a negative relationship exist between company size and firm value.
PENGARUH KETEKUNAN KOMITE AUDIT DAN AUDIT EFFORT PADA FEE AUDIT: (Studi pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022) Komang, Cynthia Prisilia Winawan; Krisnadewi, Komang Ayu
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.709

Abstract

The amount of audit fee should be determined as well as possible to obtain a good audit quality as an unusual amount of auditing fee will lower the quality of the audit. Determining the influence of audit committee persistence and audit effort on audit fee was the goal of this research. Profitability is the control variable of this research. The research covered infrastructure companies on the Indonesian Stock Exchange in the period 2020-2022 registered as many as 67 companies. Non-probability sampling methods becomes a method of sample determination, with purposive sampling technique. The financial reports and annual reports of infrastructure companies are documented for the collection of research data. The research analyzed 64 samples. This research applies descriptive statistical analysis technique, classical assumption test, double linear regression test, model validity test (F test), determination coefficient test, and hypothesis test (t test). The results of the research can explain the persistence of the audit committee influence the audit fee positively and significantly. Audit effort does not influence audit fee significantly, and profitability influence audit fee positively but not significantly. The research implies the need for regular audit committee meetings to help auditor identify the auditing risk to companies, thus helping to determine an appropriate audit fee.
Co-Authors A. A. Istri Sri Mahadewi Anak Agung Ayu Indah Puspita Dewi Ballav Niroula Ekasari Narolita I Gede Agus Ariasta I Gusti Made Linggar Tanaya I Pande Putu Suwisnaya I Wayan Pradnyantha Wirasedana Komang, Cynthia Prisilia Winawan Ni Luh Floriani Ria Dimarcia Ni Made Adi Erawati Ni Putu Adelia Maya Pratiwi Ni Putu Sri Yuristianti Odith Laxmana Wijaya Putu Agus Ardiana Rai Sukmawati Dana Sanju Kumar Singh Sari, Made Ayu Dwira Anom Sarianing, Putu Adella Shinta Dewi Pradnyandari Tjiptohadi Sawarjuwono Wayan Pradnyantha Wirasedana, Wayan Pradnyantha