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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 Influence of Corporate Governance Criteria, Accounting Conservatism, Sales Growth and Firm Size on Investment Efficiency Rosalina, Eka; Lukviarman, Niki; Hamidi, Masyhuri; Adrianto, Fajri
Ilomata International Journal of Management Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i4.1868

Abstract

This study investigates the effect of corporate governance, accounting conservatism, firm size, and sales growth on investment efficiency. A multiple linear regression model was employed using SPSS for data analysis. The study covers the period from 2013 to 2023 and focuses on non-cyclical consumer sector companies, with a total sample of 379 observations. The data were obtained from the financial statements of companies listed on the Indonesia Stock Exchange (IDX). Investment efficiency was measured using the proxy developed by (Richardson, 2006), which relates free cash flow to the level of overinvestment at the firm level. Corporate governance was proxied by the proportion of independent board members and board size, while accounting conservatism was assessed through the quality of financial reporting. Firm size was measured using the natural logarithm of total assets, and sales growth was assessed using the growth rate of sales. The research results show that corporate governance, as measured by board independence and board size, influences investment efficiency, with the board fulfilling its obligations effectively. Accounting conservatism also influences investment efficiency, as a result of the concept of prudence in investment decisions. Sales growth and company size also have no effect on investment efficiency due to excessive leverage.
INVESTOR’S PUZZLE: DECODING OWNERSHIP AND ITS IMPACT ON FIRM VALUE Das, Nidia Anggreni; Lukviarman, Niki; Rahim, Rida; Elfarisi, Muhammad Fany
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.971

Abstract

This study aims to analyze the effect of managerial Ownership, Institutional Ownership, Public Ownership firm Value. The results of the analysis show that managerial Ownership does not have a significant effect on firm Value, indicating that variations in managerial Ownership do not have a significant impact on increasing or decreasing firm Value. This is different from the findings of several previous studies that indicate a significant effect of managerial Ownership on firm Value. In contrast, institutional Ownership shows a positive and significant effect on firm Value, supporting the view that institutional Ownership plays an important role in improving corporate governance and market confidence, which ultimately increases firm Value. Meanwhile, public Ownership does not show a significant effect on firm Value, indicating that public Ownership may not have a significant impact on firm Value. From the results of this study, it can be concluded that institutional ownership is the main factors that contribute to increasing company value. In contrast, managerial Ownership and public Ownership do not show a significant influence on company value.
Pengaruh Corporate Governance Terhadap Pengungkapan Forward-Looking Information Novia, Irma; Lukviarman, Niki; Setiany, Erna
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. 
Co-Authors Adrianto, Fajri Ardiany, Yuli ARIANA RESTU HANDARY Darma, Nasya Saniyah Das, Nidia Anggreni Dudi Permana Eka Rosalina Elfarisi, Muhammad Fany Elvira Luthan Erna Setiany Hamidi, Masyuri Masyhuri Hamidi, Masyhuri Novia, Irma Rahmat Febrianto Rida Rahim Syeldila Sandy Variyetmi Wira Yonnedi, Efa