Article Per Year (5 Year)
p-Index From 2021 - 2026
0.702
P-Index
This Author published in this journals
All Journal BALANCE: Economic, Business, Management and Accounting Journal
Oktriasih, Charisma
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Board Size Moderates the Influence of Research and Development (R&D) Intensity on Financial Performance Oktriasih, Charisma
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 1 (2024): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i1.20485

Abstract

Innovation and R&D activities have been highlighted as important factors influencing corporate growth strategies and corporate financial performance. However, the company’s management policy determines the decision to invest in R&D activities, and the board of directors is the leading company’s manager. This research examines the effect of R&D intensity on company financial performance, with board size as a moderating variable. This research uses multiple linear regression methods, ordinary least squares (OLS) and moderated regression analysis (MRA) with the application program IBM SPSS Statistics 22 for Windows to explore the hypothesis. The results of this paper show that R&D intensity has a positive and insignificant effect on corporate financial performance. Then, after board size was entered into the regression model, the results showed that board size positively and significantly moderated the influence of R&D intensity on the company’s financial performance
Board Size, Outside CEO and Financial Performance in Family Companies with Enterprise Risk Management (ERM) as a Moderating Variable Oktriasih, Charisma; Ismiyanti, Fitri
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 2 (2024): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v21i2.22506

Abstract

This study examines the influence of board size and non-family CEOs (outside CEOs) on the company's financial performance, as well as the moderating effect of enterprise risk management (ERM) in family firms. Financial performance is proxied by return on assets (ROA) as the dependent variable. The sample of this study is family firms from the non-financial sector listed on the Indonesia Stock Exchange (IDX) for the years 2017–2021. For testing the hypothesis, this study uses the Ordinary Least Squares (OLS) and Moderated Regression Analysis (MRA) methods with the application IBM SPSS Statistics 22 for Windows. This study's results show that board size has a positive and significant effect on financial performance in family firms. Meanwhile, the presence of an outside CEO does not have a significant influence on financial performance in family firms. Regarding the moderating effect of ERM, this study shows that ERM does not significantly moderate the influence of board size and an outside CEO on financial performance in family firms
Board Size Moderates the Influence of Research and Development (R&D) Intensity on Financial Performance Oktriasih, Charisma
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 1 (2024): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v20i1.20485

Abstract

Innovation and R&D activities have been highlighted as important factors influencing corporate growth strategies and corporate financial performance. However, the company’s management policy determines the decision to invest in R&D activities, and the board of directors is the leading company’s manager. This research examines the effect of R&D intensity on company financial performance, with board size as a moderating variable. This research uses multiple linear regression methods, ordinary least squares (OLS) and moderated regression analysis (MRA) with the application program IBM SPSS Statistics 22 for Windows to explore the hypothesis. The results of this paper show that R&D intensity has a positive and insignificant effect on corporate financial performance. Then, after board size was entered into the regression model, the results showed that board size positively and significantly moderated the influence of R&D intensity on the company’s financial performance
Board Size, Outside CEO and Financial Performance in Family Companies with Enterprise Risk Management (ERM) as a Moderating Variable Oktriasih, Charisma; Ismiyanti, Fitri
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 2 (2024): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v21i2.22506

Abstract

This study examines the influence of board size and non-family CEOs (outside CEOs) on the company's financial performance, as well as the moderating effect of enterprise risk management (ERM) in family firms. Financial performance is proxied by return on assets (ROA) as the dependent variable. The sample of this study is family firms from the non-financial sector listed on the Indonesia Stock Exchange (IDX) for the years 2017–2021. For testing the hypothesis, this study uses the Ordinary Least Squares (OLS) and Moderated Regression Analysis (MRA) methods with the application IBM SPSS Statistics 22 for Windows. This study's results show that board size has a positive and significant effect on financial performance in family firms. Meanwhile, the presence of an outside CEO does not have a significant influence on financial performance in family firms. Regarding the moderating effect of ERM, this study shows that ERM does not significantly moderate the influence of board size and an outside CEO on financial performance in family firms
Co-Authors Fitri Ismiyanti, Fitri