The role of political connection to moderate board size, woman on boards on financial distress

Nuswantara, Dian Anita; Fachruzzaman,; Prameswari, Riski Dwi; Suyanto,; Rusdiyanto, Rusdiyanto; Hendrati, Ignatia Martha

doi:10.1080/23311975.2022.2156704

Cited by 12 publications

(5 citation statements)

References 48 publications

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“…Mental accounting juga dapat membantu mahasiswa untuk merencanakan keuangan jangka pendek dan panjang (Nuswantara et al, 2023). Dengan memikirkan tujuan keuangan mereka dan mengalokasikan dana sesuai dengan prioritas, mereka dapat mencapai target keuangan mereka, seperti menabung untuk masa depan atau mengatasi biaya tak terduga (Dupas & Robinson, 2013).…”

Section: Peran Perilaku Mental Accounting Dalam Mengelola Pengeluaran...unclassified

Perilaku Mental Accounting dalam Mengelola Daily Expenses dari Sisi Gaya Hidup Sehari-Hari Mahasiswa Indekos

Fika Yuliza,

Fachruzzaman

2024

RESLAJ

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Indekos students are an important segment of the academic community who need to support themselves financially. They usually live away from their parents' home and have to organise their own daily lives, including personal financial management. They often face various challenges in managing their finances to meet various needs such as boarding house rent, tuition fees, book fees, transportation costs, as well as non-academic expenses such as food and recreation costs. In this context, mental accounting behaviour is an interesting aspect to study because it can play an important role in the way boarding students manage their daily expenses. This study aims to find out how mental accounting behaviour plays a role in managing daily expenses and what are the factors that influence mental accounting in boarding students. Qualitative research with a phenomenological approach was chosen in this study to explore the phenomenon as a whole. After the research was conducted, it was found that mental accounting has a role in helping students manage their daily expenses. This can be seen from their behaviour of allocating money according to certain account categories such as boarding house rent, daily meals, skincare, transportation, academics and others.

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Section: Peran Perilaku Mental Accounting Dalam Mengelola Pengeluaran...unclassified

Perilaku Mental Accounting dalam Mengelola Daily Expenses dari Sisi Gaya Hidup Sehari-Hari Mahasiswa Indekos

Fika Yuliza,

Fachruzzaman

2024

RESLAJ

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“…Empirical Models. The purpose of regression analysis is to determine how much a change in the independent variable (X) will affect the value of the dependent variable (Y) (Nuswantara et al, 2023) In this research, the regression model was calculated using the STATA software. A winsorising technique was applied to all continuous variables to prevent issues associated with outliers or extreme data, setting the 1st and 99th percentiles as the threshold values (Shan et al, 2023).…”

Section: Theoretical Reviewmentioning

confidence: 99%

Corporate Reputation, Available Slack, And Financial Distress Risk

Aminatuzzuhro,

Indrawati,

Fitriani

2024

Jurnal Akuntansi

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The global COVID-19 pandemic and the associated economic recession have posed significant challenges for companies in Indonesia. Many companies have struggled to survive, leading to mass layoffs or bankruptcy. This study is motivated to research the financial factors (namely, company reputation and available slack) related to the risk of financial difficulties, using 1,699 observations from non-financial public companies in Indonesia from 2020 to 2022. The research was conducted using moderated regression analysis performed with STATA software. The research results indicate that company reputation is negatively related to the risk of financial difficulties, and available slack strengthens this relationship. These results were robustly tested using coarsened exact matching. This study provides information for companies and stakeholders on reducing the risk of financial difficulties by strengthening the company's reputation and available slack.

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“…40/2007. The law was the first regulatory framework in the world that demonstrates the government's progressive efforts to make CSR mandatory (Gayo, 2012;Waagstein, 2011;Nuswantara et al, 2023). As is at the global level, the implementation of mandatory CSR has resulted in differing opinions.…”

Section: Indonesian Mandatory Csrmentioning

confidence: 99%

Assessing Indonesian Community Development and Empowerment Program for Mandatory CSR Implementation in Mining Industry

2024

qas

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The concerning issue about the specific amount determination of CSR remains inconclusive. 1824CSR remains inconclusive. /2018 state that the CSR implementation should be held through the Empowerment and Development Program . The Empowerment and Development Program should be conducted by considering 5 specific issues in regional development i. Human Development, Economic Development, Socio-Cultural Empowerment, Community & Institutional Empowerment, and Infrastructure Development. However, these decentralized models of CSR-PPM encounter several specific issues to be more practical. The specific issue contains at least, first, the measurement framework of development and empowerment performance for provincial government scope and second, the quantification of CSR-PPM based on the aforementioned indicator. This research aims to shed the light on both issues by exploring the opportunity to develop a single nationwide indicator modified from the existing development and empowerment indicator applied in Indonesia. Multivariate exploratory data analysis of the existing development indicators was conducted to explore the data for clues to inspire ideas and hypotheses by combining graphical and non-graphical EDA

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The role of political connection to moderate board size, woman on boards on financial distress

Cited by 12 publications

References 48 publications

Perilaku Mental Accounting dalam Mengelola Daily Expenses dari Sisi Gaya Hidup Sehari-Hari Mahasiswa Indekos

Perilaku Mental Accounting dalam Mengelola Daily Expenses dari Sisi Gaya Hidup Sehari-Hari Mahasiswa Indekos

Corporate Reputation, Available Slack, And Financial Distress Risk

Assessing Indonesian Community Development and Empowerment Program for Mandatory CSR Implementation in Mining Industry

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