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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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Intangible Asset to Improve Firm Value: The Moderating Role of Managerial Ability Wira, Variyetmi; Lukviarman, Niki; Rahim, Rida; Yonnedi, Efa
Inovbiz: Jurnal Inovasi Bisnis Vol 12, No 1 (2024)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v12i1.3947

Abstract

This study examines the relationship between intangible assets and firm value moderated by the role of managerial ability. The study used 498 companies from 2012 to 2022 on the Indonesia Stock Exchange. Data was processed using unbalanced panel regression, using Eviews application version 13. The study's results stated that intangible assets have a negative relationship with firm value. Second, managerial ability can positively moderate the relationship between intangible assets and firm value. When managers are able to provide communication and provide good management of intangible assets, it will provide positive value and will be able to increase the contribution of company value. This research implies that the role of managers in managing intangible assets is very important to achieve company value. These results also provide reinforcing evidence on RBV theory that managerial ability is a unique resource capable of creating value and providing a competitive advantagethis purpose.
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.
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.
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.
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