Pengaruh Narsisme Ceo Dan Arus Kas Bebas Terhadap Kinerja Perusahaan

Kusiyah, Kusiyah; Kalbuana, Nawang; Rusdiyanto, Rusdiyanto

doi:10.34128/jra.v5i1.127

Cited by 7 publications

(10 citation statements)

References 13 publications

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“…Ham et al (2018) contend that CEO narcissism significantly lowers firm performance, which is in contradiction to those studies. It also differs from studies by Kusiyah et al (2022) and Mira et al (2022) which suggest that CEO narcissism does not significantly affect firm performance because all activities carried out by the CEO are not directly related to firm performance, even though the narcissistic personality influences his leadership style and decision-making style. H4: The performance of a firm is positively influenced by CEO narcissism.…”

Section: Ceo Narcissism's Effect On Firm Performancecontrasting

confidence: 82%

“…Thus, the narcissistic personality of the CEO can only create a leadership style that produces a different atmosphere in the company and has no effect on the way the CEO utilizes assets to generate profits. A study by Mira et al (2022) and Kusiyah et al (2022) found no relationship between CEO narcissism and firm performance. On the other hand, CEO narcissism has a substantial and positive impact on ROE.…”

Section: Discussionmentioning

confidence: 94%

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CEO Narcissism and CEO Overconfidence on Firm Performance: The Role of Capital Structure as Mediating Variable

Candy,

Delfina

2023

J. Keuang. dan Perbank.

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Chief Executive Officers (CEO) have an important role in a company’s future, including the financial decisions of a company. Therefore, this study investigates the role of capital structure as a variable that mediates the effect of CEO narcissism and CEO overconfidence towards the performance of Indonesian infrastructure companies that are listed on the Indonesia Stock Exchange. This study obtained 39 companies as a study sample from 2017 to 2021 and analyzed them using the multiple linear regression method. This study found that capital structure is negatively affected by CEO narcissism, and positively affected by CEO overconfidence. Capital structure doesn’t affect Return on Asset (ROA) but negatively affects Return on Equity (ROE). CEO narcissism doesn’t affect firm performance as measured by ROA but positively affects ROE. Unlike the CEO overconfidence doesn’t affect either ROA or ROE. Moreover, the capital structure can mediate the impact of CEO narcissism and overconfidence on ROE, but it cannot mediate the impact on ROA. The results of this study contribute to academics as well as corporate knowledge as research regarding CEO narcissism and CEO overconfidence is uncommon and can be useful as a reference for companies.

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Section: Ceo Narcissism's Effect On Firm Performancecontrasting

confidence: 82%

Section: Discussionmentioning

confidence: 94%

CEO Narcissism and CEO Overconfidence on Firm Performance: The Role of Capital Structure as Mediating Variable

Candy,

Delfina

2023

J. Keuang. dan Perbank.

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“…Hasil regresi menunjukkan bahwa kinerja perusahaan (ROA dan Tobin's Q) tidak dipengaruhi oleh CEO narcissism (ukuran foto laporan tahunan dan social media), baik pada periode sebelum pandemi maupun selama pandemi COVID-19. Hasil ini didukung oleh penelitian lain yang menemukan hasil yang sama (Kusiyah et al, 2022;Meilani et al, 2022;dan Muttiarni et al, 2022). Ini dikarenakan narsisme CEO tidak dapat digunakan sebagai alat ukur kinerja perusahaan.…”

Section: Pengaruh Ceo Narcissism Terhadap Kinerja Perusahaanunclassified

Pengaruh CEO Characteristics terhadap Firm Performance pada Masa Pandemi COVID-19

Haneul,

Ahmad,

Siregar

2023

JBMK

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ABSTRACT This study purposes to examine the effect of CEO characteristics on the performance of financial sector companies listed on the Indonesia Stock Exchange (IDX) during the COVID-19 pandemic. This study used a sample of 72 financial sector companies listed on the IDX. The research sample was selected using purposive sampling method. Meanwhile, the analytical method used is panel data regression analysis. In this study, there were other samples that served as a comparison, namely during the pre-pandemic period. In this study it was found that CEO power had a positive and significant effect on company performance during the COVID-19 pandemic. Meanwhile, before the pandemic it was found that CEO power had no effect on company performance. Then, CEO education had a significant positive effect on company performance before the pandemic but had no effect during the pandemic. CEO narcissism and CEO tenure had no effect on company performance both before the pandemic and during the COVID-19 pandemic. ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh karakteristik CEO terhadap kinerja perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada masa pandemi COVID-19. Pada penelitian ini digunakan sampel sebanyak 72 perusahaan sektor keuangan keuangan yang terdaftar di BEI. Sampel penelitian dipilih dengan menggunakan metode purposive sampling. Sedangkan, untuk metode analisis yang digunakan adalah analisis regresi data panel. Pada penelitian ini terdapat sampel lain yang berfungsi sebagai pembanding yaitu pada masa sebelum pandemi. Pada penelitian ini ditemukan bahwa CEO power berpengaruh positif dan signifikan terhadap kinerja perusahaan pada masa pandemi COVID-19. Sedangkan, pada sebelum pandemi ditemukan bahwa CEO power tidak berpengaruh terhadap kinerja perusahaan. Kemudian, CEO education berpengaruh positif signfikan terhadap kinerja perusahaan pada sebelum pandemi namun tidak berpengaruh pada masa pandemi. CEO narcissism dan CEO tenure tidak berpengaruh terhadap kinerja perusahaan baik pada sebelum pandemi maupun selama pandemi COVID-19.

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“…Pelaporan keuangan tersebut tentu saja berisi informasi-informasi yang berguna dalam membantu pengambilan keputusan bagi para pemakainya(Arnas, Lamtiar, Kurniawati, Kurnianto, & Setiorini, Fidayanti, Kalbuana, & Cakranegara, 2022;Yulistian, Kalbuana, & R., 2020). Pelaporan keuangan adalah seperangkat laporan keuangan dan informasi-informasi lainnya untuk melaporkan keadaan keuangan dari suatu kesatuan usaha (Kusiyah, Kalbuana, & Rusdiyanto, 2022;Pratama, Kalbuana, & Utami, 2020). Seperti ilmu-ilmu lainnya, ilmu akuntansi juga berkembang sesuai dengan perkembangan teknologi dan peradaban kehidupan manusia.…”

Section: Pendahuluanunclassified

Penyajian Laporan Keuangan Sesuai Dengan Pernyataan Standar Akuntansi Keuangan

Ulum

Syafii

2022

Pengmasku

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Pelaporan keuangan meliputi laporan keuangan dan cara lain untuk melaporkan informasi. Pelaporan keuangan terdiri dari laporan keuangan prospek, peramalan manajemen, penjelasan mengenai dampak lingkungan dan sosial yang diakibatkan. Pelaporan keuangan memiliki arti yang lebih luas dari laporan keuangan. Laporan keuangan merupakan unsur utama pelaporan keuangan terdiri dari posisi laporan keuangan, laporan laba rugi, laporan perubahan ekuitas, cash flows (laporan arus kas) serta catatan laporan keuangan. Kegiatan pengabdian kepada masyarakat ini dilakukan dengan bentuk pendampingan langsung pada UD Meubel Barokah yang terletak di Desa Sendang Pragaan, Sumenep, Madura Jawa Timur. Pelaksanaan kegiatan pendampingan penyajian laporan keuangan ini berisi materi pengelolaan keuangan sehingga diharapkan setelah kegiatan pendampingan ini selesai UD Meubel Barokah mampu menyusun laporan keuangan sesuai dengan PSAK terkini.

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Pengaruh Narsisme Ceo Dan Arus Kas Bebas Terhadap Kinerja Perusahaan

Cited by 7 publications

References 13 publications

CEO Narcissism and CEO Overconfidence on Firm Performance: The Role of Capital Structure as Mediating Variable

CEO Narcissism and CEO Overconfidence on Firm Performance: The Role of Capital Structure as Mediating Variable

Pengaruh CEO Characteristics terhadap Firm Performance pada Masa Pandemi COVID-19

Penyajian Laporan Keuangan Sesuai Dengan Pernyataan Standar Akuntansi Keuangan

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