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All Journal Accounting Analysis Journal Kajian Akuntansi
Rahma Prafinta Sari
Universitas Semarang, Indonesia
Economics, Econometrics & Finance

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Corporate Governance and Banking Performance amid Covid-19 in Indonesia Asih Dwi Meilani; Zulaikha Zulaikha; Rahma Prafinta Sari
Accounting Analysis Journal Vol 11 No 3 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i3.65812

Abstract

Purpose : This study aims to analyze the effect of good corporate governance on the performance of banking companies listed on the Indonesian Stock Exchange during Covid-19. Method : This study used a purposive sampling method as a sample selection method. A final sample from banking companies listed on the Indonesia Stock Exchange in 2020-2021 was 38. We used Multiple linear regression to analyze data. The dependent variable of this research is Return on Assets (ROA) and Return on Equity (ROE), and the Board of Commissioners, Board of Directors, audit committee, and managerial ownership as independent variables. Findings : The results of the research analysis prove that the variables of the Board of Commissioners, Board of Directors, audit committee, and managerial ownership have no significant effect on ROA. Then, the audit committee significantly and positively affects ROE; meanwhile, the Board of Commissioners, Board of directors, and managerial ownership have no significant effect. This finding implies that just the audit committee affects the ROE. Novelty : This research differs from previous studies because it focuses on the effect of GCG on banking performance during the covid-19 outbreak in Indonesia. Keywords : Good Corporate Governance, Banking Company Performance, Covid-19
CEO NARCISSISM AND FIRM VALUE: THE ROLE OF ENVIRONMENT SOCIAL GOVERNANCE DISCLOSURE AS MEDIATOR Bonita Prabasari; Adhi Pradiptya; Rahma Prafinta Sari
Kajian Akuntansi Vol. 27 No. 1 (2026): June 2026
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v27i1.9246

Abstract

CEOs exhibiting narcissistic traits are frequently associated with aggressive strategic behaviors, including business expansion, innovation, and excessive self-promotion. Prior studies suggest that CEO narcissism can use ESG disclosure as a mechanism for image building (window dressing) to enhance corporate reputation, while transparent ESG practices have the potential to increase investor confidence. Accordingly, this study aims to examine whether ESG disclosure mediates the relationship between CEO narcissism and firm value. The study comprises firms listed in the LQ45 index of the Indonesia Stock Exchange during 2019–2024 and employs multiple linear regression and the Sobel test using IBM SPSS Statistics version 25. The results reveal that CEO narcissism and ESG disclosure significantly affect firm value. However, CEO narcissism does not affect ESG disclosure, and ESG disclosure does not mediate the relationship between CEO narcissism and firm value.
Co-Authors Asih Dwi Meilani Prabasari, Bonita Pradiptya, Adhi Zulaikha Zulaikha