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All Journal Jurnal Akuntansi Jurnal ULTIMA Accounting BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Kusumadewi, Ni Luh Gde Lydia
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Economics, Econometrics & Finance Education Environmental Science Social Sciences

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EFISIENSI INVESTASI, TATA KELOLA, DAN NILAI PERUSAHAAN: STUDI PADA SEKTOR MANUFAKTUR Tampenawas, Jeremiah David Rianoto; Kusumadewi, Ni Luh Gde Lydia
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 2 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i2.6294

Abstract

The research focuses on analyzing the effect of investment efficiency, independent board of commissioners, and audit committees on the firm value of manufacturing firms listed on the Indonesia Stock Exchange in the periods 2020–2022. This research uses a purposive sampling method, choosing 23 manufacturing companies that published complete financial statements annually. We use Tobin's Q to measure firm value, ROA and sales growth residuals to capture investment efficiency, whereas independent commissioners and audit committees are assessed on the basis of proportions and frequency of meetings. The results show investment efficiency and independence commissioners have a positive effect on firm value. The audit committee has a significant effect. These findings add to the corporate governance literature and can facilitate investors during their decision-making by providing firm-level insights.
EFISIENSI INVESTASI, TATA KELOLA, DAN NILAI PERUSAHAAN: STUDI PADA SEKTOR MANUFAKTUR Tampenawas, Jeremiah David Rianoto; Kusumadewi, Ni Luh Gde Lydia
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 2 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i2.6294

Abstract

The research focuses on analyzing the effect of investment efficiency, independent board of commissioners, and audit committees on the firm value of manufacturing firms listed on the Indonesia Stock Exchange in the periods 2020–2022. This research uses a purposive sampling method, choosing 23 manufacturing companies that published complete financial statements annually. We use Tobin's Q to measure firm value, ROA and sales growth residuals to capture investment efficiency, whereas independent commissioners and audit committees are assessed on the basis of proportions and frequency of meetings. The results show investment efficiency and independence commissioners have a positive effect on firm value. The audit committee has a significant effect. These findings add to the corporate governance literature and can facilitate investors during their decision-making by providing firm-level insights.
GREEN BANKING, MANAJEMEN RISIKO, DAN KEPEMILIKAN ASING: ANALISIS DETERMINAN NILAI PASAR PERBANKAN DI INDONESIA Kusumadewi, Ni Luh Gde Lydia; Paramitadewi, Hyasshinta Dyah Sweztika Lukitaning; Kusumawati, Synthia Madya
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i1.4180

Abstract

Abstract - The aim of this study is to analyze the effect of Green Banking (GB) disclosure and Enterprise Risk Management (ERM) disclosure on the financial performance of banking institutions in Indonesia, with foreign ownership serving as a moderating variable. As environmental concerns intensify, banks face growing pressure to integrate sustainable development principles into their operations and reporting through Green Banking Disclosures. Effective risk disclosure also requires a robust ERM framework to strengthen transparency and investor confidence. Foreign ownership often brings improved governance standards, technological capabilities, and managerial discipline. This study offers a novel perspective by examining the combined influence of sustainability disclosure, risk management practices, and ownership structure on firm performance, an area still underexplored in emerging markets. Hypotheses were tested using linear regression analysis with pooled data processed through SPSS. The results indicate that both Green Banking and ERM disclosures do not have a significant effect on firm performance as measured by Tobin’s Q. In contrast, foreign ownership demonstrates a significant positive impact. As a moderating variable, foreign ownership weakens the relationship between Green Banking Disclosure and firm performance, while the interaction between ERM disclosure and foreign ownership does not show a significant effect. These findings suggest that although disclosure practices are increasingly adopted, they may not yet be perceived by the market as strong value signals, particularly during the heightened uncertainty of the Covid-19 period. This underscores the need for more strategic, credible, and standardized disclosures to enhance market perceptions of sustainability and risk management commitments. Keywords: Green Banking Disclosure; Enterprise Risk Management Disclosure; Firm Performance; Foreign Ownership
PENGARUH UKURAN PERUSAHAAN, RASIO ARUS KAS OPERASI, DAN EFISIENSI INVESTASI TERHADAP FINANCIAL DISTRESS PADA SEKTOR BARANG KONSUMSI NON-SIKLIKAL DI INDONESIA Nugroho, Felix Cahyo; Kusumadewi, Ni Luh Gde Lydia
Jurnal Akuntansi Vol 19 No 2 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i2.7301

Abstract

Financial distress occurs when a company experiences financial difficulties that may result in bankruptcy. Internal challenges within the company are one factor contributing to financial distress. This study examines the influence of firm size, operating cash flow ratio, and investment efficiency on financial distress in noncyclical sector companies listed on the Indonesia Stock Exchange from 2018 to 2023. The research employs multiple linear regression analysis using IBM SPSS version 27. A purposive sampling technique was applied, resulting in 374 observation units. The findings indicate that firm size has no significant impact on financial distress. However, operating cash flow ratio and investment efficiency negatively affect financial distress, suggesting that higher cash flow and efficient investments reduce the likelihood of financial distress
Co-Authors Kusumawati, Synthia Madya Nugroho, Felix Cahyo Paramitadewi, Hyasshinta Dyah Sweztika Lukitaning Tampenawas, Jeremiah David Rianoto