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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Ekonomi dan Bisnis Jagaditha JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) International Journal of Economics Development Research (IJEDR) Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akuntansi dan Keuangan (JAK) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Media Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Conference on Community Engagement Project (Concept)
Tang, Sukiantono
Universitas Internasional Batam
Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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THE EFFECT OF CORPORATE GOVERNANCE AND POLITICAL CONNECTION ON FIRM PERFORMANCE IN INDONESIAN STOCK EXCHANGE Tang, Sukiantono
Media Ekonomi Vol. 30 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v30i2.15864

Abstract

Firm performance is the capability of a business to effectively use its resources in such a way to generate operational and financial results. The purpose of this study is to find out and obtain empirical evidence about the effect of corporate governance and political connection on firm performance. This research was conducted on companies listed on the Indonesia Stock Exchange in 2017-2021. The sample results that have been selected are 859 data. The data analysis technique used is linear regression analysis. The results of this research show that corporate governance proxy family ownership has no influence on firm performance (ROA & ROE), then corporate governance proxy market to book value has influence on firm performance (ROA), political connection has no influence on firm performance ROA, but political connection has influence on firm performance ROE.
THE EFFECT OF INTELLECTUAL CAPITAL DISCLOSURE ON FINANCIAL PERFORMANCE IN INDONESIAN BANKING COMPANIES Tang, Sukiantono
Media Ekonomi Vol. 31 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v31i2.17202

Abstract

Financial Performance is the analysis conducted to determine the extent to which a company has correctly and adequately implemented the rules of financial performance. The purpose of this study is to discover and obtain empirical evidence on the impact of exposure to intellectual capital on financial performance. The survey was conducted from 2018 to 2022 for banking companies listed on the Indonesian Stock Exchange. The results for the selected samples are 225 data for ROA, and 222 data for ROE. The data analysis technique used is linear regression analysis. The result is an outflow of intellectual capital financial performance using ROA and ROE.
THE IMPACT OF CEO POWER ON STOCK PRICE CRASH RISK IN FAMILY BUSINESSES: EVIDENCE FROM INDONESIA Tang, Sukiantono; Septiany, Sheila; Harsono, Budi; Serly, Serly; Nurpavitia, Ilena
Jurnal Akuntansi dan Keuangan (JAK) Vol 31 No 1 (2026): JAK Volume 31 No 1 Tahun 2026
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v31i1.4594

Abstract

This study analyzes the effect of Chief Executive Officer (CEO) power and non-family CEO status on stock price crash risk in family-owned firms in Indonesia. The study is motivated by agency theory, which emphasizes potential conflicts arising from concentrated managerial power that may harm shareholder interests and capital market stability. A quantitative approach is employed using panel data from 75 family firms listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, resulting in 226 firm-year observations. Panel data regression analysis is conducted using STATA to examine the effects of non-family CEO status, CEO power, and their interaction on stock price crash risk. The results show that the presence of a non-family CEO has a negative and significant effect on stock price crash risk, indicating that professional management can reduce information asymmetry. CEO power, when analyzed independently, also exhibits a significant negative effect on crash risk. However, the interaction between non-family CEO status and high CEO power significantly increases stock price crash risk, suggesting opportunistic behavior under weak governance structures. This study concludes that professional leadership must be accompanied by strong corporate governance mechanisms to mitigate financial risk in family-owned firms. The findings provide implications for investors and policymakers.
KETERLIBATAN KELUARGA DALAM KEPEMIMPINAN DAN KINERJA PERUSAHAAN: PERAN MODERASI PENDIDIKAN CEO DI PERUSAHAAN PUBLIK DI INDONESIA Tang, Sukiantono; Harsono, Budi; Septiany, Sheila; Serly, Serly; Putri, Safarisa Rahmatia
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2026): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v15i1.2692

Abstract

ABSTRAKPerusahaan keluarga mendominasi struktur ekonomi Indonesia, namun keterlibatan keluarga yang tinggi dalam kepemimpinan sering kali memunculkan dilema antara pelestarian nilai keluarga dan tuntutan profesionalisme manajerial. Temuan empiris sebelumnya menunjukkan hasil yang beragam mengenai dampak kepemimpinan keluarga terhadap kinerja perusahaan, khususnya di negara berkembang, sehingga masih menyisakan kesenjangan penelitian. Penelitian ini mengkaji pengaruh keterlibatan keluarga dalam kepemimpinan terhadap kinerja perusahaan dengan pendidikan CEO sebagai variabel moderasi. Sampel terdiri dari 1.030 pengamatan firma-tahun pada perusahaan keluarga non-keuangan yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023. Analisis dilakukan menggunakan regresi moderasi berganda dengan robust standard errors yang dikluster berdasarkan perusahaan serta efek tetap tahun. Hasil penelitian menunjukkan bahwa keberadaan CEO keluarga tidak berpengaruh signifikan terhadap ROA maupun ROS, sementara proporsi anggota keluarga dalam tim manajemen puncak menunjukkan hubungan berbentuk inverted U-shape dengan ROA. Pendidikan CEO berpengaruh positif terhadap ROA, namun tidak memoderasi hubungan antara kepemimpinan keluarga dan kinerja perusahaan. Temuan ini mengindikasikan bahwa keterlibatan keluarga dapat meningkatkan kinerja hanya hingga tingkat tertentu, setelah itu dominasi yang berlebihan justru menurunkan manfaatnya, sehingga menekankan pentingnya keseimbangan antara nilai keluarga dan profesionalisme eksekutif dalam perusahaan publik Indonesia.ABSTRACTFamily businesses dominate Indonesia's economic structure, but high family involvement in leadership often creates a dilemma between preserving family values and the demands of managerial professionalism. Previous empirical findings show mixed results regarding the impact of family leadership on company performance, particularly in developing countries, leaving a research gap. This study examines the effect of family involvement in leadership on company performance with CEO education as a moderating variable. The sample consists of 1,030 firm-year observations of non-financial family companies listed on the Indonesia Stock Exchange during the period 2019–2023. The analysis was conducted using multiple moderation regression with robust standard errors clustered by company and fixed year effects. The results show that the presence of a family CEO does not significantly affect ROA or ROS, while the proportion of family members in top management shows an inverted U-shape relationship with ROA. The CEO's education has a positive effect on ROA, but does not moderate the relationship between family leadership and company performance. These findings indicate that family involvement can improve performance only up to a certain level, after which excessive dominance actually reduces its benefits, emphasizing the importance of balancing family values and executive professionalism in Indonesian public companies.
Co-Authors Agung SNP, Jeffrey Alvita, Wini Angeline Angeline Angelyn Angelyn Anita Aseanty, Deasy Atnan Ari Anderson Bawono, Arso Bianca, Tiffani Marla Brenky Jie Budi Harsono Budi Harsono Chrisna, Chrisna Christella Christella Diamend Tino Sembiring Edmund Edmund Edric Fortunius Eirene Lady Marchela Sayow Elisna Levia Elvi Elvi Elvi Elvi, Elvi Elvin Elvin Eric Marthino erna wati Farah Fakhirah Suganda Fharis Aditya Kusworo Fiorentina Fiorentina Fiorentina, Fiorentina Haryanti, Rizka Ivone, Ivone Jessica Valeria Joslyn Volensya Khoh, Azan Khusnul khotimah Lina Wati Lina Wati Meiliana Meiliana Meilisa Meilisa Meilisa Meilisa Meilisa, Meilisa Michael Learns Tay Mirabelle, Eileen Mita Permata Sari Natalia Harini Natasya Sapitri Nelson Handoko Novi Novi Nurpavitia, Ilena Putri, Safarisa Rahmatia Rico Sinaga Ridhayati Farid Ristiani Hastuty Sarfilianty Anggiani, Sarfilianty Sari, Ayu Widya Septiany, Sheila SERLY Serly, Serly Shandy Shandy Shandy Shandy, Shandy Sherly Marlina Sherry Sherry Shofiy Shofiyah Sie Thai Ping Susanto, Androni Suwarsini, Lili Suyono Saputra Tiffani Marla Bianca Vivin Mayviana Windy Ardianti Windy Octaviana Manurung Wini Alvita Wini Alvita Wira Erlangga Pratama Yang Songsen Samuel Yanni, Yanni Yuni Nuraeni