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All Journal Jurnal Ilmu Lingkungan Jurnal Pemikiran dan Pengembangan Sekolah Dasar (JP2SD) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi YUME : Journal of Management Atma Jaya Accounting Reseach (AJAR) Jurnal Akuntansi Barelang Widya Akuntansi dan Keuangan Jurnal Perseda : Jurnal Pendidikan Guru Sekolah Dasar Jurnal Buana Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Paulus Journal of Accounting (PJA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) INVOICE : JURNAL ILMU AKUNTANSI SITTAH: Journal of Primary Education Contemporary Journal on Business and Accounting Transforma: Jurnal Manajemen JUMBA Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Inovasi Akuntansi Journal of Community Empowerment Jurnal Ekualisasi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Jurnal Balireso: Jurnal Pengabdian pada Masyarakat
Mardiana, Ana
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect of Corporate Governance on Firm Value Mediated by Earnings Quality Lukman, Lukman; Sambur, Sindi Claudia; Mardiana, Ana
AJAR Vol. 7 No. 01 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i01.486

Abstract

This research aims to analyze the effect of corporate governance on corporate value with earnings quality as mediating variable. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange within 2019 to 2021. The theories used are agency theory and stakeholder theory. Total population in this study is 157 companies. The sample selected with purposive sampling technique, that 56 sample companies was obtained. The analysis used in this study is path analysis with Sobel testing. Results of this study show that first hypothesis is rejected because the audit committee has a negative and significant effect on earnings quality, the second hypothesis is accepted because the Board of Directors has a positive and significant effect on earnings quality, the third hypothesis is rejected because earnings quality has a negative effect and significant to firm value, the fourth hypothesis is accepted because earnings quality able to mediate the influence of the audit committee on firm value and the fifth hypothesis is accepted because earnings quality is able to mediate the influence of the board of directors on firm value.
Role of Managerial Ability on the Relationship between Sustainability Report and Tax Avoidance on Firm Value Gunawan, Emylia Kusuma; Ng, Suwandi; Mardiana, Ana
AJAR Vol. 7 No. 02 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i02.527

Abstract

The purpose of the study is to investigate the effect of managerial ability sustainability report and tax avoidance on firm value. This research uses purposive sampling method in sample selection. The data sources in this study are annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. Total of samples that met the criteria are 18 companies. The data collection method used is observation method. The study uses moderation regression analysis. The results show that sustainability report has a negative and no significant impact on firm value, tax avoidance has a positive and significant impact on firm value, managerial ability to strengthens the positive and significant influence between the sustainability report and firm value, managerial ability weakens the negative and no significant influence between the tax avoidance and firm value.
Pengembangan Bahan Ajar Digital Pada Materi Panas Dan Perpindahannya Berbasis Kearifan Lokal Sumatera Selatan Kelas V SD Suryani, Ida; H.M Lubis, Patricia; Mardiana, Ana; Ida; Patricia
Jurnal Perseda : Jurnal Pendidikan Guru Sekolah Dasar Vol. 7 No. 3 (2024)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar, Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/perseda.v7i3.2212

Abstract

The development of digital teaching materials is currently very necessary in the world of education because elementary school students are surrounded by technology, even developing together with technology and local wisdom. Elementary school students who are in the concrete thinking range, in addition to requiring learning with concrete media, also need teaching materials to satisfy their curiosity and reduce boredom in learning. This study aims to produce a valid and practical digital teaching material product based on local wisdom on the material of heat and its transfer for class V of SD Negeri 04 Rantau Alai. This study uses the Research and Development research method using the ADDIE model (Analyze, Design, Development, Implementation and Evaluation). The results of this study obtained a score for an average media expert of 83% with the criteria "Very Valid", an average score for material experts of 88% with the criteria "Very Valid" Recapitulation of validation results of 85.5. Meanwhile, the results of the practicality of the product by 3 students and small groups obtained an average score of 86.55% with the criteria of "Very Practical" so that digital teaching materials based on the Material of Heat and Its Transfer Based on Local Wisdom are valid and practical for use in the learning process.
DIVERSITY IN BOARD OF DIRECTORS' ROLE IN CREATING CORPORATE VALUE THROUGH GROWTH AND REPUTATION: DIVERSITY IN BOARD OF DIRECTORS' ROLE IN CREATING CORPORATE VALUE THROUGH GROWTH AND REPUTATION Jao, Robert; Mardiana, Ana; Holly, Anthony
Jurnal Akuntansi Vol 18 No 1 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i1.4626

Abstract

The purpose of this study is to analyze the effect of board of director diversity (gender and educational background) on corporate growth and reputation, analyze the effect of board of director diversity (gender and educational background), corporate growth, and reputation on corporate value, and analyze the effect of diversity board of directors (gender and educational background) on corporate value mediated by corporate growth and reputation. This study uses a purposive sampling method in sample selection and uses secondary data, namely the corporate's annual reports published by manufacturing companies listed on Indonesia Stock Exchange during 2018-2020 and Corporate Image Index (CII). The number of corporates observed were 26 with a total of 59 data. The analytical method is the path analysis and the Sobel test for the mediation hypothesis testing. The test results show that gender diversity has a significant positive effect on corporate growth and value, and an insignificant positive effect on corporate reputation. Educational background diversity has an insignificant positive effect on corporate growth, a significant positive effect on corporate reputation, and also an insignificant negative effect on corporate value. Corporate growth and reputation have a significant positive effect on corporate value. This study also indicates that growth mediates the effect of gender diversity on corporate value, but the effect of educational background diversity on corporate value shows otherwise. Finally, reputation does not mediate the effect of gender diversity on corporate value, but mediates the effect of educational background diversity on corporate value
Pengaruh Corporate Governance dan Intellectual Capital terhadap Nilai Perusahaan Holly, Anthony; Jao, Robert; Mardiana, Ana; Bunga, Yulisna
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.9639

Abstract

This research aims to examine the influence of corporate governance (board direction, managerial ownership, institutional ownership, and audit committee) and intellectual capital on company value. Company value is measured using Tobin's Q. This research uses secondary data. The sampling technique used was purposive sampling, with a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The analytical method used is multiple regression analysis. Based on regression analysis, the results of this research show that board direction has an insignificant positive effect on company value. Managerial ownership has a significant negative effect on firm value. Institutional ownership has a significant negative effect on firm value. The audit committee has an insignificant negative effect on company value and intellectual capital has an insignificant negative effect on company value.
Pengaruh Self Attribution Bias, Mental Accounting, Familiarity Bias dan Toleransi Risiko terhadap Pengambilan Keputusan Investasi Holly, Anthony; Mardiana, Ana; Jao, Robert; Patandianan, Tripentita Loto
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.10585

Abstract

The purpose of this study was to determine some of the effects of bias, namely self-attribution bias on investment decision making, mental accounting on investment decision making, familiarity bias on investment decision making, and risk tolerance on investment decision making. The theory used is behavioral finance theory and prospect theory. This study used a purposive sampling method in selecting the sample. The sample used was students who joined the capital market study group and an investor at Atma Jaya Makassar University in the 2019-2021 class. Data collection method is done through a questionnaire. The analysis technique used is multiple linear analysis. The results of this study indicate that self-attribution bias has a positive and significant influence on investment decision making, mental accounting has a positive and significant influence on investment decision making, familiarity bias has a positive and significant influence on investment decision making, and risk tolerance has a positive and significant influence on investment decision making.
The Role of The Board of Directors Characteristics on Financial Performance Mediated by The Corporate Reputation Mardiana, Ana; Holly, Anthony; Jao, Robert
Contemporary Journal on Business and Accounting Vol 4 No 2 (2024): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v4i2.68

Abstract

Purpose – this study is to analyze the effect of the number of directors (consisting of the proportion of women on board, the size of directors and the presence of foreign directors) Design/methodology/approach – This study uses the theory of resource dependence. This study used purposive sampling method and in the sample pelicans used secondary data Findings – The results of this study indicate that the proportion of women in the board of directors is positive. The size of the Sukum board of directors has a significant positive effect on the company's reputation. The power of the foreign advisory board is a significant positive impact on reputational damage. This research shows that the company's reputation is not good for the company's reputation. the role of the company's reputation is able to mediate the need between the foreign board of directors and the company's financial persuasive persuasion Originality – The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2019-2021 Keywords : Company Reputation, Characteristics of the Board of Directors, Financial Performance Paper Type : Research Result
The Influence of Herding Behaviour, Mental Accounting, and Regret Aversion Bias on Investment Decisions with Framing as a Moderating Variable Tuwo, Lukman; Mardiana, Ana; Dera, Jingga Azaria Yasi
Contemporary Journal on Business and Accounting Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i2.93

Abstract

Purpose – This study aims to analyze the influence of herding behaviour, mental accounting, and regret aversion bias on investment decisions, as well as the role of framing as moderation variables in these relationships. Design/methodology/approach – The research was conducted on investors who have accounts at securities firms in Makassar City using purposive sampling methods. The samples used were 119 respondents who had met the research criteria. Data were obtained through questionnaires and analyzed using a moderated regression analysis. Findings – Research results show that herding behaviour, mental accounting, and regret aversion can have an effect on investment decisions. In addition, framing proved to be a moderation variable that strengthened the influence of herding behaviour on investment decisions. In contrast, framing weakens the relationship between mental accounting and regret aversion bias with investment decisions. This suggests that framing plays a greater role in influencing external and social behaviour bias, while psychological bias rooted in investors' cognitive and emotional internal processes is less affected by the way information is presented. Originality – This study contributes by integrating the framing variable as a moderator in the relationship between behavioral biases (herding behaviour, mental accounting, and regret aversion bias) and investment decisions, particularly among investors in Makassar City. Keywords: Herding Behaviour, Mental Accounting, Regret Aversion Bias, Investment Decision, Framing, Behavioral Finance Paper Type Research Result
Pengaruh Pengetahuan Etika, Machiavellian, dan Religiusitas Terhadap Persepsi Etis Mahasiswa Akuntansi Universitas Atma Jaya Makassar Mardiana, Ana; Holly, Anthony; Kampo, Kunradus
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.9016

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan etika, machiavellian, dan religiusitas terhadap persepsi etis mahasiswa akuntansi. Jenis penelitian ini merupakan asosiatif kausalitas ddan teori yang digunakan dalam penelitian ini adalah teori atribusi. Populasi yang digunakan adalah mahasiswa Akuntansi angkatan 2020, 2021, dan 2022 Universitas Atma Jaya Makassar. Jumlah sampel sebesar 70 orang, yang dipilih dengan metode purposive sampling dan menggunakan data primer yaitu dilakukan dengan pengumpulan kuesioner melalui google form. Metode analisis yang digunakan adalah metode analisis regresi berganda dan pengujian hipotesis dilakukan dengan menggunakan uji parsial. Hasil penelitian menunjukkan bahwa pengetahuan etika memiliki pengaruh positif dan signifikan terhadap persepsi etis mahasiswa akuntansi, machiavellian memiliki pengaruh positif dan tidak signifikan  terhadap persepsi etis mahasiswa akuntansi, serta religiusitas memiliki pengaruh positif dan signifikan terhadap persepsi etis mahasiswa akuntansi. Kata kunci: : Pengetahuan Etika, Machiavellian, Religiusitas, Persepsi Etis Mahasiswa Akuntansi.
The Effect Of Managerial Ownership On Company Values Mediated By Profit Quality Mardiana, Ana; Daromes, Fransiskus. E.; Kresensia, Vince
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14379

Abstract

The purpose of this research is to analyze the effect of managerial ownership on firm value which is mediated by earnings quality by using agency theory. The population used in this study were manufacturing companies listed on the Indonesia Stock Exchange with a total research period of 2019-2021. The population in this study totaled 157 companies, the sample selection used a purposive sampling technique so that a total of 56 companies were obtained. The analysis used in this study is regression and path analysis with mediation testing using sobel calculations. The findings obtained from this study can be concluded that managerial ownership has a significant effect on firm value, managerial ownership has a significant effect on earnings quality, earnings quality has a significant effect on firm value and earnings quality is able to mediate the effect of managerial ownership on firm value
Co-Authors Agung Putra Anthony Holly Arifin, Ahmad Aris Atmakusuma, Cheryl Natasya Azali, Lia Bilal, Arpan Islami Bunga, Yulisna Daromes, Fransiskus. E. Dayoh, Geraldy Frederick Dera, Jingga Azaria Yasi Desi Ratnasari dina, nur edi edi Fauzan . Fransiskus Eduardus Daromes Gunawan, Emylia Kusuma H.M Lubis, Patricia Hogianto, Marselinus Adry Holly, Anthony Hunaepi, Hunaepi Ida Ida Suryani, Ida Ifriqia, Fartika Kampo, Kunradus Kresensia, Vince Kusuma, Wilson Limbok, Jeni Tiktania Laurensa Limbunan, Excel Lukman LUKMAN, LUKMAN Mario Oktavianus, Mario Mas’amah, Mas’amah Mirawati, Baiq Muzakki, Imron Nontji, Meifilia Nurin Rochayati Ottong, Ervina Patandianan, Tripentita Loto Patricia Rahayu, Rian Sri Robert Jao Salma Sunaiyah, Salma Sambur, Sindi Claudia Sar'i, Muhammad Sirajuddin Sirajuddin Siti Sanisah Sri Rejeki Suwandi Ng Tambo , Margaretha Tandiamal, Fritzline Geralda Tangke, Paulus Tjiang Y. Suryady, Ardi Tuwo, Lukman Wardhani, Hilda Aqua Kusuma Yunus Abidin