Potina Histika Pawitra Mahandani

Ms. Potina Histika Pawitra Mahandani


Research Focus & Metrics

Academic Career Length

4Years (2023-Present)

(Calculated once Scilit publication data is synced: current year − year of first publication + 1)

Representative Publications

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11 September 2023 in Riset Akuntansi dan Keuangan Indonesia
Verified
Journal Article
Open access
PDF file
FFFuad Fatchan
Fuad Fatchan
PMPotina Histika Pawitra Mahandani
Potina Histika Pawitra Mahandani
IFIlham Nuryana Fatchan
Ilham Nuryana Fatchan
FAFatchan Achyani
Fatchan Achyani
This study discusses the influence of family ownership and political connections on related party transactions with corporate governance variables as a moderating variable in mining companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This study uses audit quality, firm age, profitability and firm size as control variables. This type of research is quantitative research. The data used is secondary data using purposive sampling. This study uses the Eviews test tool and uses the random effect model and Moderated Regression Analysis (MRA). The results of the study show that family ownership and political connections have an effect on related party transactions. Furthermore, corporate governance weakens the influence of family ownership and political connections on related party transactions.

30 September 2025 in Sustainability
Verified
Journal Article
Open access
PDF file
PMPotina Histika Pawitra Mahandani
Potina Histika Pawitra Mahandani
Kun SuKun Su
Kun Su
Corporate social responsibility (CSR) plays a pivotal role in shaping sustainable and responsible supply chain practices, yet evidence of its determinants in emerging markets remains limited. Prior studies of customer concentration (CC) provide mixed findings, and the role of digital communication in shaping CSR outcomes has not been systematically investigated. This study examines how CC influences CSR adoption and how CSR affects firm performance in Indonesia, with particular attention given to the amplifying role of social media. Building on stakeholder theory and signaling theory, we analyze panel data of 654 publicly listed firms between 2018 and 2020. The results show that CC promotes CSR engagement, with stronger effects among non-state-owned enterprises that operate under greater market pressures. CSR is positively associated with firm performance, and this relationship is reinforced when firms actively communicate CSR activities through social media, enhancing visibility and credibility. This study contributes to research on CSR and supply chains by demonstrating how digital platforms amplify customer-driven CSR and offering implications for firms in emerging economies.