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PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL: PENGETAHUAN TENTANG MANAJEMEN BIAYA SEBAGAI VARIABEL PEMODERASI

Jurnal Ilmiah Kajian Akuntansi Vol 1, No 2 (2009): Vol.1 No. 2 Agustus 2009
Publisher : Jurnal Ilmiah Kajian Akuntansi

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Abstract

The purpose of this study was to test  the effects of budget participation on managerial performance in which cost of management knowledge as a moderation variable. Data collected from the managers of manufacturing companies in Makassar and the Makassar Industrial Estate (Kawasan Industri Makassar) by using a questionnaire. Our research results have indicated that   cost  management  knowledge  that is owned by the managers moderate the effects of budget participation on managerial performance. Results showed that participation in the budget has a positive influence on job performance that is owned by an individual when the individual who participates has a high  cost   management knowledge. On the other hand, these results indicate that those who have a low of cost management knowledge   may negatively affect performance. Keywords: budget participation, cost management knowledge, managerial performance.

PERAN KEMAMPUAN MANAJERIAL SEBAGAI MEKANISME PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN

Jurnal Akuntansi dan Keuangan Indonesia Vol 13, No 2 (2016)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

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Abstract

This research is aimed to investigate the role of managerial ability as a mechanism to improve earnings quality as a mediating effect influence on firm value. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2010 to 2014. The sample were selected using purposive random sampling method. The number of sample resulted form this method are 178 companies. By using path analysis method, the results show that managerial ability has positive and significant relationship to the earnings quality and firm value. In addition, Sobel's test results show that earnings quality does not mediate the effect of managerial ability on firm value.---Penelitian ini bertujuan untuk menginvestigasi peran kemampuan manajerial sebagai mekanisme untuk meningkatkan kualitas laba sebagai efek mediasi terhadap nilai perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia dari tahun 2010 sampai dengan 2014. Pemilihan sampel dilakukan dengan menggunakan metode purposive random sampling, dengan jumlah sampel yaitu 178 perusahaan. Hasil penelitian dengan menggunakan analisis jalur menunjukkan bahwa kemampuan manajerial memiliki hubungan positif dan signifikan terhadap kualitas laba dan nilai perusahaan. Selain itu, hasil pengujian Sobel menunjukkan bahwa kualitas laba tidak memediasi pengaruh kemampuan manajerial terhadap nilai perusahaan.

PENGUNGKAPAN EMISI KARBON SEBAGAI MEKANISME PENINGKATAN KINERJA UNTUK MENCIPTAKAN NILAI PERUSAHAAN

Dinamika Akuntansi Keuangan dan Perbankan Vol 6, No 1 (2017): VOL. 6 NO. 1 MEI 2017
Publisher : Dinamika Akuntansi Keuangan dan Perbankan

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Abstract

The purpose of this research was to investigate the effect of carbon emissions disclosure on financial performance, operational performance and cost of equity, the influence of financial performance, operational performance, and cost of equity on firm value, and to investigate the effect of carbon emissions disclosure on firm value mediated by financial performance, operational performance, and cost of equity. Population used is the whole company public listed in Indonesia Stock Exchange period 2013- 2015. Number of samples are 86 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The result of analysis show that carbon emissions disclosure have positive and significant effect on financial performance, operational performance and cost of equity. While financial performancebhave positive but not significant effect on firm value, operational performance have positive and significant effect onfirm value, and cost of equityhave negative and significant effect on firm value. This research also shows that the operational performance and cost of equity plays a role in mediating carbon emissions disclosure on firm value, while financial performance do not mediate the effect of carbon emissions disclosure on firm value. The implication is the firms should pay more attention to the companys relationship with the surrounding environment so that the companys image can be improved because the firm’s sustainability are not only determined by the level of profitability, but also they have to combine economic performance, the concentration of social justice, and responsibility towards environmental sustainability. Keywords: carbon emissions disclosure, financial performance, operational   performance, cost of equity and firm value

PENGUNGKAPAN EMISI KARBON SEBAGAI MEKANISME PENINGKATAN KINERJA UNTUK MENCIPTAKAN NILAI PERUSAHAAN

Dinamika Akuntansi Keuangan dan Perbankan Vol 6 No 1 (2017): VOL. 6 NO. 1 MEI 2017
Publisher : Dinamika Akuntansi Keuangan dan Perbankan

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Abstract

The purpose of this research was to investigate the effect of carbon emissions disclosure on financial performance, operational performance and cost of equity, the influence of financial performance, operational performance, and cost of equity on firm value, and to investigate the effect of carbon emissions disclosure on firm value mediated by financial performance, operational performance, and cost of equity. Population used is the whole company public listed in Indonesia Stock Exchange period 2013- 2015. Number of samples are 86 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The result of analysis show that carbon emissions disclosure have positive and significant effect on financial performance, operational performance and cost of equity. While financial performancebhave positive but not significant effect on firm value, operational performance have positive and significant effect onfirm value, and cost of equityhave negative and significant effect on firm value. This research also shows that the operational performance and cost of equity plays a role in mediating carbon emissions disclosure on firm value, while financial performance do not mediate the effect of carbon emissions disclosure on firm value. The implication is the firms should pay more attention to the companys relationship with the surrounding environment so that the companys image can be improved because the firm’s sustainability are not only determined by the level of profitability, but also they have to combine economic performance, the concentration of social justice, and responsibility towards environmental sustainability. Keywords: carbon emissions disclosure, financial performance, operational   performance, cost of equity and firm value

PERAN MODERASI KOMPETENSI KOMITE AUDIT PADA HUBUNGAN ANTARA STRUKTUR KEPEMILIKAN DAN KUALITAS PELAPORAN KEUANGAN

Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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Abstract

This research is aimed to investigate the influence of the competence of audit committee on the relationship between the corporate ownership structure and reporting quality. We used secondary data, which is the annual report of listed companies at Indonesia Stock Exchange from 2013-2016 respectively. The sampling method is purposive sampling where the researcher obtained 116 companies as the sample. Data examination uses multiple linear regression analysis using IBM SPSS program (Statistical Program for Social Science) 20 in data processing. The results showed that family ownership, and foreign ownership has a positive but not significant effect on the financial reporting quality, while family ownership and audit committee competence has a positive and significant effect on financial reporting quality, as well as foreign ownership and audit committee competence has a positive and significant effect on the financial reporting quality. The result of this research is expected to be a consideration and recommendation for the firms to fill audit committees with people who have competence / expertise in accounting and finance and improve the ownership structure so that the monitoring function becomes effective and efficient in achieving the objectives of the conceptual framework of financial reporting which leads to reducing the manipulation of financial statements.

MEMAHAMI STRATEGI IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN KOMPREHENSIF

BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 15 No 1 (2018): Jurnal Akuntansi, Auditing dan Keuangan: BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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Abstract

A management control system is a mechanism that ensures, encourages, enables, or sometimes "forces" people within an organization to do what is best for the organization. This research elaborates a comprehensive management control system based on literature review and case studies at Aston Makassar Hotel & Convention Center and Grand Clarion Hotel & Convention Makassar. The results show that although in different ways and mechanisms, these hotels have comprehensive management control system mechanisms that are used to ensure and drive the achievement of corporate objectives. The initial consideration of the entire set of management control systems in hotels is the cultural control that is reflected in the vision-mission, core values, organizational culture and uniqueness of the company that is a form of joint management control. In addition, these potentials and values ​​need to be comprehensively understood and implemented with other control mechanisms so that these hotels can achieve their vision and mission.

PERAN KEMAMPUAN MANAJERIAL TERHADAP MANAJEMEN LABA DANBIAYA MODAL EKUITAS SEBAGAI MEKANISME DALAM MENINGKATKAN NILAI PERUSAHAAN

AJAR Vol 1 No 01 (2018): Atma Jaya Accounting Research (AJAR)
Publisher : Fakultas Ekonomi dan Bisnis

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Abstract

   The aims of this study was to investigate the effect of managrial ability on earnings management and cost of equity capital, to investigate the effect of earnings management, cost of equity capital,  and managerial ability on firm value, and to investigate the effect of managerial ability on firm value mediated by earnings management and cost of equity capital. Population used is the whole company public listed in Indonesia Stock Exchange period 2015-2017. Number of samples are 125 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report and financial statements. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The results of this research show that managerial ability has a negatiive and significant impact on earnings management and cost of equity capital. While earnings management and cost of equity capital has a negative significant influence on firms value, managerial ability has a positive and significant influence on firms value. This study also shows that earnings management plays a role in mediating managerial ability on firms value, while cost of equity capital do not play a role in mediating managerial ability on firm values. The implication of this research is that managers must improve their managerial ability so that they can reduce earnings management practices and manage the cost of equity capital to increase the firm value. Companies that are able to reduce discretionary accruals and cost of equity capital will make investor to invest.

PENGARUH KEMAMPUAN MANAJERIAL DAN KONEKSI POLITIK TERHADAP REAKSI INVESTOR DENGAN KECURANGAN LAPORAN KEUNGAN SEBAGAI VARIABEL MEDIASI

SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SiMAk)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

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Abstract

This study aims to investigate the effect of managerial ability and political connections on fraudulent financial reporting, to investigate the effect of fraudulent financial reporting, managerial ability, and political connections on investor reaction, and aslo to investigate the effect of managerial ability and political connections on investor reactionmediated by fraudulent financial reporting.This study uses the whole company public listed in Indonesia Stock Exchange period 2015-2017, selected by purposive sampling method, which selects 134 firms each year,and using secondary data, i.e. the annual report and financial statements. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test.The results shows that managerial ability has a negative and significant impact on fraudulent financial reporting. Political connections have a positive and significant impact on fraudulent financial reporting and fraudulent financial reporting has a negative and significant impact on investor reaction. Managerial ability has a positive and significant impact on investor reaction and political connections has a negative and significant on investor reaction.This study also shows that fraudulent financial reporting play a role in mediating managerial ability on investor reaction, while fraudulent financial reporting do not play a role in mediating political connections on investor reaction.

JOB BURNOUT DAN REDUCED AUDIT QUALITY PRACTICES (RAQP) DALAM PERSPEKTIF ROLE STRESS

SIMAK Vol 17 No 01 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SiMAk)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

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Abstract

The purpose of this study were to investigate the influence of role stressors (role ambiguity, role conflict, and role overload) to the reduced audit quality practices (RAQP) were tested both directly and indirectly through the variable job burnout. Respondents in this study are auditors who working in 15 Public Accounting Firms at Sulawesi, Papua, and Maluku. Data collection procedures in the study were taken directly (Administered Personality Questionnaires) in Public Accounting Firm located in Makassar, while the public accounting firm which the outside of Makassar were spread by sending questionnaires (Mail Questionnaires). Data were analyzed using the path analysis. The results of this study indicate that role stressors (role ambiguity, role conflict, and role overload) have a positive and significant effect on job burnout and also job burnout has a positive and significant effect on reduced audit quality practices (RAQP). The direct influence of role stressors (role ambiguity, role conflict, and role overload) have a positive but not high enough to have a strong influence on reduced audit quality practices (RAQP). Implications practice of this research are as learning profession Public Accountants and auditors to take preventive actions and improvements on stress due to role stressors.

Corporate Social Responsibility as Economic Mechanism for Creating Firm Value

Indonesian Journal of Sustainability Accounting and Management Vol 3, No 1 (2019): June 2019
Publisher : Universitas Pasundan

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Abstract

This research is aimed to investigate the influence of corporate social responsibility (CSR) on financial variables such as financial constraints, risks and earnings quality as a mediating aspects for creating firm value. Data were collected from manufacturing companies listed on the Indonesia Stock Exchange for 2013–2016. By using regression and path analysis method, the result shows that CSR has a significant influence on increasing firm value. Meanwhile, the indirect influences show that financial constraints and risk have a positive mediating role in the relationship between CSR and firm value, while the quality of earnings has no mediating role. The finding reveals a difference result with previous studies that CSR has an influence on reducing firm risk. Conflict of stakeholder interest exists as the result of excessive CSR activities and trading noise are used to explain this relationship. This study also indicates that cash flow has better role in increasing firm value compared to the accounting earnings of firm.