Daromes, Fransiskus E.
Dinamika Akuntansi Keuangan dan Perbankan

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PENGUNGKAPAN EMISI KARBON SEBAGAI MEKANISME PENINGKATAN KINERJA UNTUK MENCIPTAKAN NILAI PERUSAHAAN Kelvin, Chen; Daromes, Fransiskus E.; Ng, Suwandi
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 Kelvin, Chen; Daromes, Fransiskus E.; Ng, Suwandi
Dinamika Akuntansi Keuangan dan Perbankan Vol 6 No 1 (2017): VOL. 6 NO. 1 2017
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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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 company's relationship with the surrounding environment so that the company's 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 KEMAMPUAN MANAJERIAL SEBAGAI MEKANISME PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN Ng, Suwandi; Daromes, Fransiskus E.
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.
Teknologi Informasi terhadap Kualitas Laba dengan Pengendalian Internal sebagai Variabel Pemediasi Wiradana, Widya; Oei, Oei; Daromes, Fransiskus E.; Kampo, Kunradus
Jurnal Bisnis dan Ekonomi Vol 25 No 2 (2018): VOL. 25 NO. 2 EDISI SEPTEMBER 2018
Publisher : Jurnal Bisnis dan Ekonomi

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Abstract

The purpose of this research was to investigate the effect of information technology on internal control, the effect of internal control on earning quality, and the role of internal control in mediating the relationship of information technology to earning quality. Population used is financial company public listed in Indonesia Stock Exchange period from 2014-2016. Number of samples are 71 firms each year, was selected by purposive sampling method and using secondary data, the annual report. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The result of analysis show that information technology has a positive and significant effect on internal control. Internal control has a positive and significant effect on earning quality. This research also shows that the internal control plays a role in mediate the effect of information technology disclosure on earning quality. The implication is the firms must improve information technology and five component of internal control (control environment, risk assessment, control activities, information and communication and monitoring) so that the earnings information in the financial statements of the company to be more qualified.
PERAN MODERASI KOMPETENSI KOMITE AUDIT PADA HUBUNGAN ANTARA STRUKTUR KEPEMILIKAN DAN KUALITAS PELAPORAN KEUANGAN Gautama, Erik; Daromes, Fransiskus E.; Ng, Suwandi
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : 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.