Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal Journal of Business & Banking AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Impresi Indonesia
Muazaroh Muazaroh, Muazaroh
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Board diversity dan kinerja pasar perusahaan sektor property dan real estate Sejati, Dedy Satrio; Muazaroh, Muazaroh
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1171

Abstract

This study aims to investigate whether the diversity of board characteristics, such as gender diversity, age diversity, and diversity in length of work, impacts the market performance of companies in the property and real estate sector. The study population comprised 862 companies listed on the Indonesia Stock Exchange (IDX) in 2022. Purposive sampling was employed, and 55 property and real estate companies listed on the Indonesia Stock Exchange (IDX) were selected as the sample during the 2020-2022 period. The study used 163 research data as samples. The results demonstrate that the gender diversity of directors significantly negatively impacts the company's market performance. On the other hand, directors' age diversity significantly impacts the company's market performance. Meanwhile, the directors' service length diversity could be more significant in the company's market performance. The findings of this study suggest that age diversity should be considered when selecting a board of directors in the property sector, as it will complement each other between young and old directors and improve the company's market performance.. Public interest statements The benefit of this research for the general public is understanding the influence of board diversity and the value of property and real estate sector companies as input regarding knowledge for people in the world of work.
Kepemilikan keluarga sebagai determinan kinerja perusahaan dengan biaya keagenan sebagai moderasi Saputra, Bayu Swastika; Muazaroh, Muazaroh; Suhartono, Suhartono
Journal of Business & Banking Vol 12 No 2 (2022): November 2022 - April 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v12i2.3110

Abstract

Family ownership still dominates the companies’ ownership structure in Indonesia. However, family ownership can also have a positive or negative impact on the company’s performance the previous studies related to the impact of family ownership on the company’s performance provides different results. The purpose of the study was to examine the family ownership as determinant of  the company’s performance with agency cost as a moderating variable. It took the sample of 13 manufacturing companies in the industrial and consumption sectors listed on the Indonesia Stock Exchange for the 2017-2020 periods. They were taken using a purposive sampling method. The data were analyzed using multiple linear regressions. The results showed that family ownership has a positive effect on the company’s performance, which means the greater the percentage of family ownership, the better the company's performance. It also showed that agency cost did not moderate the effect of family ownership on company performance. It can be implied that family ownership has a strong motivation to supervise company management to improve company performance.
Analysis of Factors Affecting the Firm Value and Profitability as a mediation on Heatlh Company Sector in BEI 2017-2022 Fauziyah, Nor; Muazaroh, Muazaroh
Jurnal Impresi Indonesia Vol. 4 No. 5 (2025): Indonesian Impression Journal (JII)
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i5.6504

Abstract

Firm value in healthcare companies is influenced by financial decisions, yet prior studies show inconsistent results, particularly post-pandemic. This research examines how investment decisions, capital structure, liquidity, and dividend policy affect firm value, with profitability as a mediator. The research aims to analyze the direct and mediated effects of financial ratios on firm value in Indonesian healthcare firms (2017–2022). The research used quantitative analysis of 61 observations from 15 IDX-listed healthcare companies using multiple regression and Sobel mediation tests. Profitability significantly enhances firm value (?=10.004, p<0.05) and fully mediates investment decisions and liquidity, while partially mediating capital structure (DER: ?=-1.057, p<0.05). Capital structure negatively impacts firm value, whereas dividend policy shows an adverse but insignificant effect. Healthcare firms should prioritize profitability optimization and debt caution to boost investor confidence. Future research should expand to other sectors and integrate macroeconomic variables for broader applicability.
Co-Authors AA Sudharmawan, AA Fauziyah, Nor Saputra, Bayu Swastika Sejati, Dedy Satrio