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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi Kontemporer
Varissa, Selvana
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Economics, Econometrics & Finance

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CEO CHARACTERISTICS AND OPTIMISTIC TONE IN NARRATIVE DISCLOSURE Varissa, Selvana; Rahman, Annisaa
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i3.7541

Abstract

Research Purposes. This study examines the effect of CEO characteristics, namely age, gender, financial expertise, and narcissism, on optimistic tone in the board of directors’ reports of companies listed on the Indonesia Stock Exchange (IDX) in 2022. Research Methods. Using a quantitative approach, this study analyzed data from all companies listed on the IDX with a purposive sampling technique, which resulted in 707 companies as samples and was analyzed using multiple linear regression analysis. Research Results and Findings. The results show that CEO age has a significant negative effect, while CEO narcissism has a significant positive effect on optimistic tone. Contrary to the initial hypothesis, this study finds that companies with female CEOs have a positive and significant impact on the optimistic tone in the board of directors’ reports. The CEO's financial expertise has a positive effect, but an insignificant correlation. The findings support the upper echelons theory, asserting that CEOs' characteristics influence the strategic communication style in corporate reports. This study contributes to the literature on narrative tone in emerging markets and the relevance of CEO characteristics in narrative report preparation.
PROFITABILITAS DAN NILAI PERUSAHAAN: BUKTI EMPIRIS DARI PASAR MODAL INDONESIA Varissa, Selvana
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/wwdw4t25

Abstract

Nilai perusahaan mencerminkan persepsi investor terhadap prospek masa depan suatu entitas. Penelitian ini bertujuan menganalisis pengaruh profitabilitas yang diukur dengan return on assets (ROA) dan return on equity (ROE) terhadap nilai perusahaan pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Populasi penelitian meliputi seluruh perusahaan non-keuangan di BEI dengan jumlah observasi 352 data perusahaan-tahun. Metode kuantitatif digunakan dengan regresi data panel, serta melibatkan variabel kontrol yaitu ukuran perusahaan. Hasil menunjukkan ROA berpengaruh negatif tidak signifikan, sedangkan ROE berpengaruh positif signifikan terhadap nilai perusahaan. Sementara itu, ukuran perusahaan berpengaruh negatif signifikan. Temuan ini mengindikasikan bahwa efisiensi pengelolaan modal sendiri menjadi indikator yang lebih diperhatikan oleh investor dibandingkan kemampuan menghasilkan laba secara keseluruhan. Implikasi penelitian ini mendorong manajemen untuk meningkatkan efektivitas penggunaan ekuitas dan bagi investor untuk memprioritaskan ROE sebagai indikator penilaian dalam keputusan investasi.
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