JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Vol. 12 No. 1 (2026): Februari 2026

Pengaruh CEO Narsisme, CEO Duality dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2022-2023

Anik Widiani (Universitas Islam Nahdlatul Ulama Jepara)
Fitri Ella Fauziah Fauziah (Unknown)



Article Info

Publish Date
01 Feb 2026

Abstract

This study aims to determine the effect of CEO Narcissism, CEO Duality, and Company Size on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange for the 2022-2023 period. The sample selection used a purposive sampling technique with the following criteria: 1). Manufacturing companies listed on the Indonesia Stock Exchange for the 2022-2023 period; 2). Manufacturing companies that consistently publish annual financial reports for the 2022-2023 period; 3). Financial reports presented in Rupiah currency; 4). Companies that provide complete data to measure the variables in the study, based on these criteria, 209 samples were obtained. Secondary data were obtained from financial reports via the website www.idx.co.id  and the company's official website. The study used a quantitative descriptive method with hypothesis testing through multiple linear regression using IBM SPSS version 25. The results indicated that CEO Narcissism and CEO Duality had no significant effect on financial performance, with significance values of 0.191 and 0.558 (>0.05), respectively. Neither narcissistic traits nor dual leadership in CEOs increase the effectiveness of the company's asset utilization in generating profits and have the potential to create agency problems due to weak oversight. Conversely, company size has a positive and significant effect on financial performance (sig. 0.004 < 0.05). This indicates that companies with large assets have a better ability to optimize resources, expand operations, and increase profitability.

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Journal Info

Abbrev

jemsi

Publisher

Subject

Economics, Econometrics & Finance

Description

JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) is an electronic independent international scientific and academic journal that aims to publish scholars’ original and high-quality manuscripts and reports in all fields of business. JEMSI adheres to an open access policy to accelerate the ...