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All Journal Jurnal Akuntansi Multiparadigma Jurnal Dimensi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Islamic Business and Economics (IJIBEC) International Journal of Digital Marketing Science
Alisa, Inayah Risqi
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Institutional Ownership and Financial Distress: The Moderating Effect of Executives with Foreign Experience Kushermanto, Andi; Nurfadilah, Nurfadilah; Alisa, Inayah Risqi; Mahirun, Mahirun
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.36833

Abstract

Objective This research aims to analyze the influence of institutional ownership on financial distress and the role of executives with foreign experience as a moderating variable.Design/Methodology The object of this research is the consumer cyclical sector companies listed on the Indonesian Stock Exchange during the 20172021 period. The data sample was gained through purposive sampling and obtained from 47 companies that met the criteria. Partial Least Squares Structural Equation Modeling (PLS-SEM) using WarpPLS 8 is the analytical technique used in this research.Results This study provides evidence that institutional ownership can prevent or reduce financial distress as it functions to monitor company performance. The variable of executives with foreign experience strengthens the influence of institutional ownership on financial distress, which shows the role of executives with foreign experience in reducing the possibility of financial distress.Research limitations/implications This study was conducted in the consumer cyclical sector for five years of observation, which can limit the generalizability of its findings. The implications of this study are practical suggestions for the company's management to avoid financial distress and achieve long-term goals through the role of CEO in relation to its overseas background.Novelty/Originality In Indonesia, prior research has explored the impact of good corporate governance and the CEO's role in maintaining financial distress conditions. Nevertheless, none has investigated the overseas background aspect, namely the CEO with foreign experience, as one of the moderating factors that influence the GCG aspect of reducing financial distress, which is the originality of this study.
PENGARUH VOLATILITAS LABA, VOLUME PERDAGANGAN SAHAM DAN LEVERAGE TERHADAP VOLATILITAS HARGA SAHAM DENGAN STRATEGIC DEVIATION SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Energi yang Terdaftar di BEI Periode 2018 – 2022) Fitriansyah, Dimas; Kushermanto, Andi; Mahmudah, Dina Amalia; Alisa, Inayah Risqi; Ukhriyawati, Catur Fatchu
JURNAL DIMENSI Vol 13, No 2 (2024): JURNAL DIMENSI (JULI 2024)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v13i2.6667

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan menjelaskan pengaruh volatilitas laba, volume perdagangan saham, dan leverage terhadap volatilitas harga saham dengan dimoderasi oleh strategic deviation. Penelitian ini dilakukan pada perusahaan sektor energi yang terdaftar di bursa efek Indonesia selama periode 2018 – 2022 dengan jumlah populasi sebanyak 85 perusahaan, dengan metode purpose sampling sampel yang diperoleh sebanyak 30 perusahaan. Penelitian ini merupakan jenis penelitian korelasional yang menggunakan pendekatan kuantitatif bersifat deskriptif. Penelitian ini menggunakan analisis SEM dengan software WarpPLS 8.0. Hasil dari penelitian ini ialah adanya pengaruh positif dari volatilitas laba terhadap volatilitas harga saham, tidak ada pengaruh dari volume perdagangan saham terhadap volatilitas harga saham, pengaruh negatif dari leverage terhadap volatilitas harga saham. Adanya strategic deviation yang memperlemah volatilitas laba terhadap volatilitas harga saham, dan strategic deviation yang tidak dapat memoderasi volume perdagangan saham dan leverage terhadap volatilitas harga saham.
Company Complexity and Audit Delay: The Moderating Effect of Audit Committee Chair Accounting Expertise Alisa, Inayah Risqi; Rusvina, Eva
International Journal of Digital Marketing Science Vol. 2 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijdms.v2i1.1079

Abstract

This study aims to analyze the influence of company complexity on audit delay and the moderating effect of audit committee chair accounting expertise. The object of this study is the sector of property and real estate companies listed on the Indonesia Stock Exchange (BEI) for the 2018–2022 period. Based on the purposive sampling used, there were 34 companies that met the criteria. The analysis technique used is PLS-SEM using WarpPLS 8.0. This study shows that company complexity has a positive and significant effect on the audit delay. The higher the company complexity of its subsidiary, the higher the audit delay can be. Furthermore, the audit committee chair accounting expertise variable mitigates this effect. Previous research did not examine the role of audit committee chair accounting expertise in the complex situation that related to the higher audit delay. Theoretically, this research contributes to the study of agency theory. Practically, this research is useful for companies to monitor their audit process within the company through audit committee chairs who have accounting expertise that can reduce the length of the audit delay and complete their duties more effectively and in a timely manner.
FORMAL VERSUS INFORMAL CEO POWER IN SHAPING THE FREE CASH FLOW-LEVERAGE DYNAMIC Alisa, Inayah Risqi; Sulistianingrum, Sulistianingrum; Subagio, Rian Difa; Baizurah, Nissa
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.10

Abstract

 Abstrak – Kekuatan CEO Formal Versus CEO Informal dalam Membentuk Dinamika Arus Kas Bebas-LeverageTujuan Utama - Penelitian ini menyelidiki pengaruh arus kas bebas terhadap utang perusahaan dan peran formal dan informal CEO sebagai pemoderasi.Metode – Penelitian ini menggunakan pengujian regresi linier berganda. Sampel penelitian ini laporan tahunan perusahaan real estate tahun 2018–2023 yang tercatat di BEI.Temuan Utama – Penelitian ini menemukan bahwa semakin tinggi arus kas bebas, semakin rendah ketergantungan perusahaan untuk mengandalkan utang. Pengaruh kekuasaan CEO terbukti memainkan peran penting dalam pendanaan. Kekuasaan formal memperlemah pengaruh arus kas bebas kepada utang perusahaan, namun kekuasaan informal memperkuat pengaruh tersebut.Implikasi Teori dan Praktik - Secara teoritis, penelitian ini menunjukkan relevansi teori keagenan dalam akuntansi. Secara praktis, penelitian ini menyoroti perlunya regulator standar akuntansi untuk menstandardisasi pengungkapan arus kas bebas.Kebaruan Penelitian - Penelitian ini mengeksplorasi perbedaan peran CEO formal dan informal lebih jauh dalam konteks arus kas bebas terhadap struktur utang. Abstract – Formal Versus Informal CEO Power in Shaping the Free Cash Flow-Leverage DynamicPrimary Purpose - This study analyses the effect of corporate free cash flow on corporate leverage, with formal and informal CEO roles as moderators. Method – This study uses multiple linear regression analysis. The research sample comprises the annual reports of real estate companies listed on the Indonesia Stock Exchange from 2018 to 2023.Main Findings - This study finds that the higher a company's free cash flow, the lower its dependence on debt. The influence of CEO powers has been proven to play an important role in financing. Formal power weakens the influence of free cash flow on leverage, but informal power strengthens that influence.Theory and Practical Implications - Theoretically, this study demonstrates the relevance of agency theory in accounting. Practically, this study highlights the need for accounting standard regulators to standardise the disclosure of free cash flow.Novelty - This study explores the different roles of formal and informal CEOs in the context of free cash flow on debt structure.
Ketidkpastian Lingkungan dan Keberlanjutan: Efek Moderasi Efisiensi Inovasi Kushermanto, Andi; Alisa, Inayah Risqi; Sari, Reni Mustika; Shafarani, Dinda Ayu; Zulfania, Hana; Tri, Nguyen Huu
International Journal of Islamic Business and Economics (IJIBEC) Vol 8 No 1 (2024): Volume 8 Nomor 1 Tahun 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v8i1.6870

Abstract

This study examines the influence of environmental uncertainty on sustainable growth and the moderating effect of innovation efficiency in this relationship. The population of this study is Sharia rural banks in Central Java for the 2018–2022 period. The sample of this study obtained through the purposive sampling method has 25 Sharia rural banks that meet the criteria. The data analysis technique used is partial least squares structural equation modelling (PLS-SEM) using WarPPLS version 8.0 software. This study shows that environmental uncertainty negatively and significantly affects sustainable growth. The effects of environmental uncertainty can damage the company's sustainability. Furthermore, the moderating test shows that innovation efficiency weakens the influence of environmental uncertainty on sustainable growth. This study provides evidence of the importance of innovation efficiency in maintaining the Sharia rural bank's sustainable growth in an uncertain environment. The findings will be helpful for the Sharia rural bank managers to optimize IT strategy through research and development implementation in their strategic planning and continuously enhance their innovation efficiency to manage the adverse effects of environmental uncertainty.
COVID-19 Spread and Financial Distress: Does Managerial Ability Matter? Kushermanto, Andi; Alisa, Inayah Risqi; Ulum, Akhmad Samsul; Zulaikha, .
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.28905

Abstract

The COVID-19 pandemic has caused a global-scale economic crisis. This study aims to examine the impact of the COVID-19 spread on financial distress and the moderating role of managerial ability in the relationship between the COVID-19 spread and financial distress. The population of this study is manufacturing companies listed on the Indonesian Stock Exchange between 2017 and 2021. Using purposive sampling techniques, 31 companies were selected as the samples (155 firm-year observations). Data were collected from the companies financial statements and were analyzed using Partial Least Squares (PLS)-Structural Equation Modeling (SEM). The results of this study indicate that the COVID-19 spread has a positive effect on financial distress. Furthermore, managerial ability is a moderating factor that weakens the influence of the COVID-19 spread on financial distress. This study provides evidence that managerial ability is an important factor in managing company resources and is related to the company's efforts in dealing with the crisis caused by the COVID-19 spread.
Co-Authors Akhmad Samsul Ulum Andi Kushermanto Baizurah, Nissa Catur Fatchu Ukhriyawati Fitriansyah, Dimas Mahirun Mahirun Mahmudah, Dina Amalia Nurfadilah Nurfadilah Rusvina, Eva Sari, Reni Mustika Shafarani, Dinda Ayu Subagio, Rian Difa Sulistianingrum Sulistianingrum Tri, Nguyen Huu Zulaikha, . Zulfania, Hana