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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 Ilomata International Journal of Management 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
Pengaruh Corporate Governance Terhadap Pengungkapan Forward-Looking Information Irma Novia; Niki Lukviarman; Erna Setiany
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (820.128 KB) | DOI: 10.20961/jab.v21i2.690

Abstract

This study investigated the influence of corporate governance on the disclosure of forward looking information The Secondary data for the study collected from  annual report of consumer goods industry manufacturing companies that listed in  Indonesia Stock Exchange for 2017-2019, by using purposive sampling technique, 122 annual reports were obtained as the research sample. Model Analysis in this research is multiple linear regression analysis models. The results of this study showed that the board size and the frequency of audit committee meetings has a positive and significant effect on disclosure of forward looking information, the proportion of independent audit committees has a negative and significant effect on disclosure of forward looking information and the proportion of board independence, public ownership and audit quality have no significant effect on disclosure of forward looking information.Penelitian ini bertujuan untuk menguji pengaruh corporate governance terhadap pengungkapan forward looking information. Data sekunder yang digunakan dalam penelitian ini yaitu data dari laporan tahunan perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019, dengan teknik purposive sampling didapatkan 122 laporan tahunan sebagai sampel penelitian. Untuk pengujian hipotesis, peneliti menggunakan model analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa ukuran dewan komisaris dan frekuensi rapat komite audit berpengaruh positif dan signifikan terhadap  pengungkapan forward looking information, proporsi komite audit independen berpengaruh negatif dan signifikan terhadap pengungkapan forward looking information dan proporsi komisaris independen, kepemilikan publik dan kualitas audit tidak berpengaruh signifikan terhadap pengungkapan forward looking information. 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
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.
The Correlation of Catering Incentives to Stock Return - A Test of Catering Theory of Dividend ARIANA RESTU HANDARY; NIKI LUKVIARMAN; RAHMAT FEBRIANTO
The Indonesian Journal of Accounting Research Vol 11, No 1 (2008): JRAI January 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.183

Abstract

This research investigates whether dividend catering theory can provide the answer to explain phenomenon of dividend policy in Indonesia. The theory argues that the decision to pay dividends is driven by investors demand. Managers pay dividend when investors put a higher price on the shares of dividend payers and not paying when investors prefer non-dividend payers. Dividend premium is used as the proxy for the investor sentiment for dividend. The sample of this research is 337 non-financial firms listed within the Jakarta Stock Exchange, which is composed of 363 dividend announcements during the period 1999-2003. The correlation between catering incentives, measured by dividend premium, and the stock return shows a negative association between dividend premium and the stock return. Such a negative relationship might be caused by the relative growth opportunity of the firms showed by the decreasing number of dividend payers during period of observation.
Determinant of Intellectual Capital Disclosure in Indonesian Listed Companies Nahda Meiriza; Niki Lukviarman; Erna Setiany
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.852

Abstract

This study aims to evaluate and analyze the factors (firm size, profitability, leverage, audit firm type, and industry type) of intellectual capital disclosure (ICD) in the annual reports of Indonesian listed businesses. The information was extracted from the 2020 annual reports of 71 selected publicly traded corporations. The sample technique incorporated stratified sampling. In this study, multiple linear regression analysis models are used for model analysis. The conclusions that can be derived from this study based on the data analysis findings and the prior discussion are that firm size and industry type were proven to be determinants of ICD in the annual reports of Indonesian listed companies, implying that they have some influence on the ICD. Conversely, the findings of this study's variables for profitability, leverage, and audit firm type indicate that these factors have no significant impact on the extent of ICD. Penelitian ini bertujuan untuk mengevaluasi dan menganalisis faktor-faktor (ukuran perusahaan, profitabilitas, leverage, jenis perusahaan audit, dan jenis industri) dari pengungkapan modal intelektual (ICD) dalam laporan tahunan perusahaan terdaftar di Indonesia. Informasi tersebut diambil dari laporan tahunan tahun 2020 dari 71 perusahaan publik terpilih. Teknik pengambilan sampel yang digunakan adalah stratified sampling. Dalam penelitian ini, model analisis regresi linier berganda digunakan untuk analisis model. Kesimpulan yang dapat diambil dari penelitian ini adalah bahwa ukuran perusahaan dan jenis industri terbukti menjadi penentu ICD dalam laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia, yang menyiratkan bahwa mereka memiliki pengaruh terhadap ICD. Sebaliknya, temuan variabel penelitian ini untuk profitabilitas, leverage, dan jenis perusahaan audit menunjukkan bahwa faktor-faktor ini tidak berpengaruh signifikan terhadap tingkat ICD.
THE IMPACT OF INSTITUTIONAL OWNERSHIP AND MANAGERIAL OWNERSHIP ON LOAN LOSS PROVISION Ardiany, Yuli; Lukviarman, Niki; Hamidi, Masyuri; Luthan, Elvira
Jurnal Apresiasi Ekonomi Vol 10, No 2 (2022)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v12i1.737

Abstract

The objective of this study is to ascertain the impact that managerial and institutional ownership have on provisions for loan losses. For the period 2018-2022, the data utilized in this study comprises all banking companies that are publicly traded on the Indonesia Stock Exchange. Even though the banking industry has stricter regulations compared to other industries, earnings management is an action that is often carried out by company managers aimed at the manager's personal interests and the interests of the company.The research data underwent analysis using Eviews. The findings of the study indicated that managerial ownership did not have a statistically significant impact on loan loss provisions, while institutional ownership did have a significant negative effect. Institutional investors have been demonstrated to be effective monitoring proxies in the implementation of company policies; therefore, the findings of this study may serve as a benchmark when contemplating banking company policymaking, specifically in the investor selection process.Keyword : Asia, Bank, Institutional Ownership, Managerial Ownership, Loan Loss Provisions.
Board Independent, Firm Size, CEO Ownership and Accounting Conservatism: Evidence Banking Company in Indonesia Ardiany, Yuli; Lukviarman, Niki; Hamidi, Masyuri; Luthan, Elvira
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2796

Abstract

The aim of this study is to provide empirical findings regarding a range of determinants that may impact accounting conservatism. Specifically, the research will examine the effects of company size, CEO ownership, and independent boards. Secondary data, specifically information derived from annual financial reports, is utilised in this study. Information for financial reports is acquired from the IDX data stream and website. From 2013 to 2022, the population of this study comprises all banking institutions listed on the Indonesia Stock Exchange. Significantly positive effects of board independence and company size on accounting conservatism are demonstrated by the findings of this study. Furthermore, CEO ownership has a significant negative impact on accounting conservatism, according to the findings of this study. The findings of this study present a practical illustration for stakeholders regarding the responsibilities of shareholders, which may prove beneficial in overseeing the organization's operations. This research demonstrates that when a company is owned by its CEO, its conservatism decreases. The findings of this research have implications for decision-makers who rely on financial reports. Stakeholders can place trust in managers who provide information about the company through financial reports that reflect its condition. This is supported by the research results, which indicate that conservatism in practice corresponds to the political cost hypothesis, which states that as the size of a company increases, so does conservatism.
Co-Authors Adrianto, Fajri Ardiany, Yuli ARIANA RESTU HANDARY Darma, Nasya Saniyah Dudi Permana Eka Rosalina Elvira Luthan Erna Setiany Hamidi, Masyuri Irma Novia Masyhuri Hamidi, Masyhuri Nahda Meiriza Rahmat Febrianto Rida Rahim Syeldila Sandy Variyetmi Wira Yonnedi, Efa