AJAR : Atma Jaya Accounting Research
ISSN : 2654590X     EISSN : 26560410
Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan keuangan.
Articles 11 Documents
PERAN MEDIASI JOB RELATED TENSION PADA HUBUNGAN WORK FAMILY CONFLICT AND FAMILY WORK CONFLICT

Wahyuningsih, Bernadetta Wiwik, Randa, Fransiskus, Pasoloran, Oktavianus

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

Show Abstract | Original Source | Check in Google Scholar | Full PDF (516.715 KB) | DOI: 10.35129/ajar.v1i01.46

Abstract

This study aims to examine the effect of mediation  job related tension on work family conflict and family work conflict. Job performance can increase due to job related tension, family work conflict dan work family conflict. Population of this study is the treasure of expenditure in the region of Makassar. The sample of this study is the treasurer of expenditure who working on the technical implementation/unit of work on Kantor Pelayanan Perbendaharaan Negara Makassar I. Data were collected using survey on 160 responden. This study indicates that job related tension variables in mediating the relationship between work family conflict against job performance is type No Mediation, it can be concluded that work family conflict does not have an indirect effect on job performance or in other words job related tension variables fail to function as intervening variables that mediate the influence of work family conflict on job performance. Then the job related tension variables that mediate the relationship between family work conflict with job performance is a type of full mediation. So it can be concluded that job related tension variables have an indirect effect on job performance. 

PENGARUH KOMPONEN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017

Lukas, Monica Pratiwi, Pasoloran, Oktavianus, Jao, Robert

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

Show Abstract | Original Source | Check in Google Scholar | Full PDF (487.124 KB) | DOI: 10.35129/ajar.v1i01.47

Abstract

            This research aims to examine the influence of value added capital employed, value added human capital, structural capital value added and relation capital value added on firm value. The population used in this research are all banking companies listed on the Indonesia Stock Exchange with the research period 2014-2017. The method of determining the sample using purposive sampling with certain criteria and using secondary data so that only 21 companies were selected to used being sample. The method of analysis used double linear regression analysis. The result show that value added capital employed has positive correlation and significant effect on firm value. The research also found that value added human capital, structural capital value added, and value added relation capital has positive correlation but no significant effect on firm value. First implications from this research is the company can survive from competitive business competition to sustainability of the company. Second implications from this reseacrh is investors better invest on the company which focus on resources based view.

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PERATAAN LABA

Dian, Theresia

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

Show Abstract | Original Source | Check in Google Scholar | Full PDF (471.945 KB)

Abstract

This study is an empirical research that aims to determine the effect of profitability, leverage, company size, CEO's gender, CEO's educational background and CEO's level of education against income smoothing practice. The population in this study are all manufacturing companies that have been going public and listed on the Indonesia Stock Exchange (BEI) in 2014-2016. Sampling technique conducted by the author is to use purposive sampling. This study uses secondary data derived from company financial statements, company annual reports, and fact book. Total research data amounted to 134, of which 84 companies are doing income smoothing. Hypothesis testing is done by using logistic regression analysis with significance level (α) 5%. Data processing using IBM SPSS software version 22.00. The results show that profitability and leverage variables have a significant negative effect on the practice of income smoothing, while the gender variable CEO has a significant positive influence on the practice of income smoothing. Meanwhile, firm size variables, CEO education background and CEO education level have no influence on the practice of income smoothing.

ANALISIS PENGARUH KEBIJAKAN DEVIDEN, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN UTANG PERUSAHAAN

Setiawati, Loh Wenny, Kristani, Jane

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

Show Abstract | Original Source | Check in Google Scholar | Full PDF (340.217 KB) | DOI: 10.35129/ajar.v1i01.50

Abstract

In order to gain profit, companies need to manage their capital.  One element to note is how big the company is able to meet the needs of funds that will be used to generate profits for the company. The funds can be obtained from external parties, and set in the corporate debt policy. Debt policy is a liability taken by the management in order to obtain the source of financing for the company so that it can be used to finance the company's operational activities. This research uses multiple linier regression analysis method that will test the influence of dividend policy, firm size, sales growth and managerial ownership to corporate debt policy. The samples used in this study are 103 manufacturing companies listed on the Indonesia Stock Exchange during the period 2012 - 2014.  The results of this research indicate that firm size, sales growth affect the corporate debt policy, while dividend policy and managerial ownership have no effect on corporate debt policy.

PENGARUH KUALITAS AUDITOR, SISTEM PENGENDALIAN INTERNAL DAN KOMITE AUDIT TERHADAP AUDIT DELAY PADA KANTOR AKUNTAN PUBLIK SE KOTA MAKASSAR

Palulu, Andi Indira Alfitasari Nur, Mus, Abdul Rahman, Lannai, Darwis

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

Show Abstract | Original Source | Check in Google Scholar | Full PDF (322.688 KB)

Abstract

The purpose of this study was to analyze the effect of auditor quality on audit delay in KAP in Makassar City, to analyze the effect of the internal control system on audit delay in KAP in Makassar City, to analyze the influence of audit committees on audit delay in KAP in Makassar City. To implement these objectives, data collection techniques are used through questionnaires, while data analysis techniques are used validity test, reliability test, classic assumption test, multiple linear regression analysis and hypothesis testing. The results showed that the effect of auditor quality with audit delay, it can be concluded that the auditor's quality has a positive and significant effect on audit delay in several public accounting firms throughout the city of Makassar. The influence of the internal control system with audit delay, it can be concluded that the internal control system has a positive and significant influence on audit delay in several public accounting firms throughout the city of Makassar. The influence of the audit committee with audit delay, it can be concluded that the audit committee has a positive and significant influence on audit delay in several Public Accounting Firms in the city of Makassar. From the results of regression testing it can be concluded that the dominant variable influencing audit delay in several Public Accounting Firms in the city of Makassar is the internal control system.

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

La'bi, Obertus Bilang, Ng, Suwandi, Lukman, Lukman

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

Show Abstract | Original Source | Check in Google Scholar | Full PDF (621.477 KB)

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.

PERAN PERANGKAT LUNAK AKUNTANSI PADA KINERJA USAHA KECIL

Darmawan, Wawan

AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Original Source | Check in Google Scholar | Full PDF (688.008 KB) | DOI: 10.35129/ajar.v2i01.58

Abstract

The purpose of this research is to develop a relationship model of accounting software (PLA) to the small businesses performance, i.e. Return on Assets (ROA) and Return on Sales (ROS). The research design is a causal study in Small Businesses located in Makassar. Data is collected through questionnaires that are sent and delivered by the researchers themselves to each respondent totaling 379 Small Businesses. The analysis technique used in this study is simple regression with SPSS software.The findings of this study are that accounting software (PLA) is an important thing in improving the performance of small businesses, because both directly affect financial performance, i.e. Return on Assets (ROA) and Return on Sales (ROS). Recommendations to small businesses in Makassar in order to take technical policies to improve their performance through the use of accounting software (PLA) because they can make their companies more efficient in obtaining profits from their sales and more efficient in using their assets to earn profits.

MEMAKNAI DANA PENGENTASAN KEMISKINAN DALAM PENGANGGARAN DAERAH

Allo, Barbara Yessi Taruk, Randa, Fransiskus, Bangun, Yakobus K

AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Original Source | Check in Google Scholar | Full PDF (411.386 KB) | DOI: 10.35129/ajar.v2i01.59

Abstract

This study aims to understand the face of poverty and the use of poverty alleviation funds in regional budgeting. The study was conducted in Makassar City, South Sulawesi by using case study approach. Data collection was done by interview and observation. In-depth interviews were conducted for povertystricken actors and budget managers of poverty funds. This research uses qualitative approach with case study analysis method which according to Creswel can be done through categorization stage, interpretation of pattern formation and naturalistic generaliation. The results show that there are three categories of poor people in the city of Maksassar namely vagrants and beggars, unemployed and poor fishermen. In the potency of policy and government budgeting behavior has been to eradicate the program of alleviation through increasing poverty alleviation budget allocation, but the fulfillment is not necessarily to alleviate poverty in Makassar City. This is because poverty is often used as a tool of exploitation by society and also as a political tool by the government.

THE EFFECT ACCOUNTING CONSERVATISM USING LO_EKO MODEL

Asri, Marselinus

AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Original Source | Check in Google Scholar | Full PDF (644.235 KB) | DOI: 10.35129/ajar.v2i01.60

Abstract

The purpose research is to examine other variables that also affect the relationship between conservatism and earnings quality. Data population are companies listed in Indonesia Stock Exchange during the period 2014-2017. The sample selection is based on purposive sampling method with the purpose of obtaining a representative sample. The results of this study indicate that the Instrumental Variables Conservatism has a significant positive effect on the Earning Quality. This means that management positively signals the application of accounting conservatism within the company and has an impact on improving the quality of earnings. The next investor is expected to provide more valuations by providing a high premium for the company's stock price.

PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI

Musawir, Usmar, Muttiarni, Muttiarni

AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Original Source | Check in Google Scholar | Full PDF (811.746 KB) | DOI: 10.35129/ajar.v2i01.61

Abstract

This Riset is purposed for knowing the influence of budgeting participation to budgetary slack using organization commitment as moderation variable. This riset using quantitative method. The population of 90 employees, for a sample of 40 people. Data analytical method which used is moderated regression analysis. Depend on the result of the data analytic be concluded that there are 3 results: 1) Budgeting participation can’t influence the budgetary slack, 2) Organization commitment have positive influence to the budgetary slack, 3) Budgeting participation and organization commitment have positive influence and significant to the budgetary slack.

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