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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Contemporary Journal on Business and Accounting
Limbunan, Excel
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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WORK FAMILY CONFLICT DAN FAMILY WORK CONFLICT SEBAGAI ANTESEDEN DARI BURNOUT SERTA PENGARUHNYA TERHADAP JOB PERFORMANCE KARYAWAN KAP SE-SULAWESI DAN PAPUA Mardiana, Ana; Lukman; Tjiang Y. Suryady, Ardi; Limbunan, Excel
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (706.688 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.638

Abstract

This study examines relationship of work family conflict and family work conflict as an antecedent of burnout and the affects to performance of Public Accountant who work at accounting firms in Sulawesi and Papua. The population in this study is a Public Accounting Firm in Indonesia, which is listed on the Indonesian Public Accounting Firm Directory 2018. Sampel of this study was public accountant who works in Sulawesi and Papua region. Data collection in this study was conducted using a survey method using a questionnaire against 73 employees from 15 public accounting firms throughout Sulawesi and Papua. The results of this study indicate that work family conflict and family work conflict as antecedents of burnout are not significantly related to job performance of Public Accountant who work at accounting firms in Sulawesi and Papua. In addition, the results of this study also identified a significant relationship between work family conflict on the burnout conditions of public accountant who work at accounting firms in the Sulawesi and Papua regions.
Comparison Between Corporate Philanthropy and Corporate Strategy toward Market Valuation Limbunan, Excel; Ng, Suwandi; Asri, Marselinus
Contemporary Journal on Business and Accounting Vol 5 No 1 (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.v5i1.73

Abstract

Purpose – This study aims to analyze the comparative impact of corporate philanthropy and corporate strategy in mediating the influence of corporate governance on market valuation. Design/methodology/approach – This study is based on the resource-based view theory and stakeholder theory. This study uses secondary data in the form of financial reports and annual reports obtained from the IDX database and the company's official website. The sample selection used the purposive sampling method. Findings – The results of this study indicate that there is a significant effect on the relationship between corporate governance and corporate strategy, the relationship between corporate strategy and market valuation. In addition, there is a significant effect of corporate governance on corporate philanthropy, and corporate philanthropy on market valuation. As well as an insignificant effect between corporate governance and market valuation. Originality/value - The population in this study were all non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Keywords: Corporate Governance, Corporate Philanthropy, Corporate Strategy, Market Valuation Paper type Research Result
Co-Authors Asri, Marselinus Lukman Mardiana, Ana Suwandi Ng Tjiang Y. Suryady, Ardi