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All Journal Jurnal Sinergi Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi Jurnal Inovasi Bisnis (Inovbiz) Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research Ilomata International Journal of Management Journal of International Conference Proceedings e-Jurnal Apresiasi Ekonomi
Niki Lukviarman, Niki
Fakultas Ekonomi Universitas Andalas Padang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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The Effect of Corporate Governance on Cash Holdings Darma, Nasya Saniyah; Lukviarman, Niki; Setiany, Erna
Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i2.32896

Abstract

Purpose: This study aims to tests the effect of corporate governance on cash holdings empirically. This study proxies corporate governance into four proxies: family ownership, institutional ownership, size of the board of commissioners, and proportion of independent commissioners. In addition, this research uses five control variables, namely, bank relationship, company size, leverage, return on assets, and cash flows.Method: The samples were chosen based on the purposive sampling technique from consumer goods companies listed in the Indonesian Stock Exchange during 2015-2019, with 77 firm years. In order to test hypotheses, this study performed multiple regression analysis.Finding: The results showed that board independence negatively affect cash holdings, while family ownership, institutional ownership, and board size have not.Novelty: This study extends the limited previous research on the relationship between corporate governance and cash holdings, especially in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2015-2019.
THE ROLE OF CORPORATE DIRECTOR IN STRATEGIC DECISION-MAKING: A DIALECTICAL APPROACH NIKI LUKVIARMAN
Jurnal Bisnis dan Akuntansi Vol 7 No 1 (2005): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1340.907 KB) | DOI: 10.34208/jba.v7i1.584

Abstract

The study conducted by Rindova (1999) has given us a model of the director's contribution to strategic decision-making from the view of cognitive perspective. This model suggests that directors can contribute to strategic decison-making by performing, along with a firm's managers, a set of cognitive tasks: scanning, interpretation and choice. This paper attempts to critically evaluate this model and offers alternative factors and other issues to be considered in relation to director's involvement in strategy processes.
Performance Measurement: A Stakeholder Approach Niki Lukviarman
Sinergi: Kajian Bisnis dan Manajemen Vol. 10 No. 2 (2008)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/js.v10i2.3813

Abstract

It is important that companies maintain their contractual relationships with their stakeholder groups. Therefore, a company’s strategy needs to accommodate these relation-ships and, consequently, there is a need for appropriate performance measurement to deter-mine how well the company serves its stakeholders. Based on a literature review, this paper seeks to observe current performance measurement models from the view of stakeholder theo-ry. Although broader performance measurement models have been introduced in response to the existence of stakeholders, these models still rely on financial indicators as primary measures whilst using operational indicators as complementary measures. However, these measures have recognized the importance of business performance not only to measure cur-rent outcomes, but also to influence future outcomes. Problems in implementing broader measures of performance include identification of relevant variables, relating action and re-sults, and translation of projects and activities into measurable terms.Keywords: stakeholder, performance measurement, maintaining quality
Perspektif Shareholding Versus Stakeholding di Dalam Memahami Fenomena Corporate Governance Niki Lukviarman
Jurnal Siasat Bisnis Vol. 2 No. 10 (2005)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

This paper challenges the notion of “universalist” or “one-size-fits-all” approach to corporate govern¬ance. It considers different perspective of understanding organization (corporations) which in turn generate alter¬nate paradigms concerning the issue of corporate governance and the way one could govern the corporation. It looks more closely of various assumptions and theoretical frameworks underpinning the governance concepts. The main proposition of this paper is that different perspectives in theory and paradigms result in different diagno¬ses of and the solutions to the problems of corporate governance in practice. Hence, it might be argued that there should be varies model of governance that should be considered based on specific characteristics of organization -and of different context- in order for such model to be effective.Keywords: shareholding, stakeholding, corporate governance, shareholder rights, corporate efficiency
Etika Bisnis Tak Berjalan di Indonesia: Ada Apa Dalam Corporate Governance? Niki Lukviarman
Jurnal Siasat Bisnis Vol. 2 No. 9 (2004)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

Tulisan ini membahas berbagai kendala penerapan konsep CG (Corporate Governance) di Indonesia, dari sudut pandang etika bisnis. Bagian pertama meninjau ulang makna/pengertian konsep CG. Bagian kedua membahas perkembangan konsep CG berkaitan dengan pandangan umum mengenai pelaksanaan CG di Indonesia. Berbagai kendala penerapan CG di Indonesia, khususnya yang berkaitan dengan etika bisnis, dibahas pada bagian berikutnya, dan diakhiri dengan bagian penutup.[I]n the great ‘chessboard’ of human society, every single piece has a principle of motion of its own, altogether different from that which the legislature might chuse to impress upon it. If those two principles coincide and act in the same direction, the game of human society will go on easily and harmoniously, and is very likely to be happy and successful. If they are opposite or different, the game will go on miserably, and the society must be at all times in the highest degree of disorder. Adam Smith, The Theory of Moral Sentiments (1759, p. 234)
Analisis Hubungan antara Strong Boards dan External Governance terhadap Accounting Restatement Citra Yuristisia; Niki Lukviarman
Jurnal Siasat Bisnis Vol. 12 No. 2 (2008)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

This study aimed at identifying the relationship between the existence of strong boards and external governance to accounting restatement. The strong boards were characterized and identified by board independence, audit independence, and board size. External governance is identified by B-Index that found by Gompers, Ishii, and Metrick (2003). The strong boards, was measured based on good corporate governance codes developed by KNKG (2006). Data are taken from annual report from 2003 until 2006 manufacturing companies listed in Indonesian Stock Exchange. The result shows that there is a positif relationship between strong boards and external governance to accounting restatement for large firm (measured by total assets). However, the study also found that there is negative relationship between strong boards and external governance to accounting restatement for small firm as measured by total assets.Keyword:    strong boards, external governance, accounting restatement, B-Index, board independence
Perbandingan Analisis Prediksi Kebangkrutan Menggunakan Model Altman Pertama, Altman Revisi, dan Altman Modifikasi dengan Ukuran dan Umur Perusahaan sebagai Variabel Penjelas (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Ayu Suci Ramadhani; Niki Lukviarman
Jurnal Siasat Bisnis Vol. 13 No. 1 (2009)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

This study observes the bankruptcy prediction models introduced by Altman; the First Altman model, the Revised Altman model, and the Modified Altman model to predict bankruptcy for manufacturing companies listed in the Indonesian Stock Exchange. The research was conducted for forty-two manufacturing companies that matched criteria in the selection of the sample over the years 2004-2007 based on published data for the same period. To accommodate various Almant models, the data was then calculated based on financial ratio and the data have been processed further to find the bancruptcy index as suggested by the models. The results of the three models are then compared with the use of company’s age and size as descriptive information to predict the company’s bankruptcy potential. The result of comparative data in bankruptcy prediction is that; the first Altman provides the highest percentage in predicting the bankruptcy. The research also found that the company categorized under small groups and under the age of 30 were likely to go bankcrupt in compare to the other groups. Keywords:    financial distress, bankruptcy Index, bankruptcy prediction model, size of the company, age of the company.
ANALISIS LINGKUNGAN INDUSTRI DAN FORMULASI STRATEGI: STUDI PENGEMBANGAN INSTITUSI RUMAH SAKIT Dudi Permana; Niki Lukviarman
Jurnal Siasat Bisnis Vol. 16 No. 1 (2012)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

Studi ini bertujuan untuk menganalisis lingkungan industri dalam hubungannya dengan formulasi strategi sebagai bagian dari proses manajemen stratejik, di dalam pengembangan institusi rumah sakit. Identifikasi dilakukan terhadap berbagai faktor lingkungan industri rumah sakit, dengan karakteristik sebagai sektor publik yang tidak hanya melaksanakan fungsi pelayanan kesehatan masyarakat, namun juga mempunyai fungsi pendidikan dan penelitian. Dengan menggunakan data sekunder maupun primer terhadap Rumah Sakit X, dapat diidentifikasi berbagai hal terkait dengan lingkungan spesifik industri rumah sakit untuk penyusunan formulasi strategi. Studi ini merekomendasikan tiga hal terkait penguatan strategi Rumah Sakit X; (a) optimalisasi fungsi penelitian dan pengembangan, (b) efektifitas pengelolaan sumber daya keuangan, serta (c) program terstruktur terhadap pengembangan sumber daya manusia. Selanjutnya, direkomendasikan agar organisasi memilih strategi penetrasi pasar dan pengembangan produk.Keywords; Lingkungan Industri, Formulasi Strategi, Keunggulan Kompetitif, Penetrasi Pasar
PENGUKURAN KINERJA BANK KOMERSIAL DENGAN PENDEKATAN EFISIENSI: STUDI TERHADAP PERBANKAN GO PUBLIC DI INDONESIA Vicky Rahma Putri; Niki Lukviarman
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 1 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The study applies non-parametric analytical technique, i.e. Data Envelopment Analysis (DEA) as performance measures of commercial banking in Indonesia. The study observes efficiency of commercial banks listed in the Jakarta Stock Exchange (JSX) by using suggested financial efficiency ratios for the period of 2002-2004. The approach and technique proposed set of empirical references by comparing operating efficiency of commercial banks listed in the JSX. The study departs from previous studies on measures of bank performance through the use of traditional ratios for banking institutions as the output measures and without using the input measures. The proposed model was also compared to the well-known input-output analysis and simple ratio analysis. The study found that, among commercial banks listed in the JSX during 2002-2004 only 11.8% operates in an efficiently manner. As such, the study reveals that the DEA analysis could be used as either alternative or complementary measures to conventional ratio analysis to evaluate organizational performance, particularly in banking organization. Keyword: Commercial Bank, Efficiency, Data Envelopment Analysis, Governance
Pengaruh corporate governance terhadap tax avoidance: Studi empiris pada perusahaan manufaktur Syeldila Sandy; Niki Lukviarman
Jurnal Akuntansi dan Auditing Indonesia Vol. 19 No. 2 (2015)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol19.iss2.art1

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh corporate governance pada penghindaran pajak. Data sekunder untuk penelitian ini dikumpulkan dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2011-2013 dengan menggunakan teknik purposive sampling. Untuk menguji hipotesis, penelitian ini dilakukan analisis regresi ganda. Hasil penelitian menunjukkan bahwa proporsi komisaris independen, kualitas audit, dan komite audit memiliki pengaruh negatif dan signifikan terhadap penghindaran pajak, sementara kepemilikan institusional tidak menganggap sebagai penentu penghindaran pajak di perusahaan manufaktur Indonesia.
Co-Authors Adrianto, Fajri Ardiany, Yuli ARIANA RESTU HANDARY Ayu Suci Ramadhani Citra Yuristisia Darma, Nasya Saniyah Das, Nidia Anggreni Dudi Permana Eka Rosalina Eka Rosalina Elfarisi, Muhammad Fany Elvira Luthan Erna Setiany Fajri Adrianto Hamidi, Masyuri Masyhuri Hamidi, Masyhuri Meiriza, Nahda Novia, Irma Rahmat Febrianto Rida Rahim Syeldila Sandy Variyetmi Wira Vicky Rahma Putri Yonnedi, Efa