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All Journal AKRUAL: Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Indonesian Journal of Accounting and Governance Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Contemporary Journal on Business and Accounting
Lukman Lukman
Accounting Study Program, Universitas Atma Jaya Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences Other

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PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, OPINI AUDIT, DAN PENGHINDARAN PAJAK TERHADAP PENERBITAN LAPORAN AUDIT Jessica Ovelia Niocolas; Lukman Lukman
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 2 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i2.4198

Abstract

The purpose of this study was to investigate the effect of using accounting information on business success. This study also investigates the effect of venture capital on business success. This study uses a survey method conducted by collecting questionnaires for MSME actors in Makassar City. Data analysis in this study using multiple regression method and sample selection using Random Sampling method with a total sample of 94 respondents. The results of this study indicate that the use of accounting information has a significant positive effect on business success. The influence of venture capital also has a positive effect on business success. In short, the use of accounting information and venture capital fully has an influence on business success.
THE EFFECT OF PENTAGON'S FRAUD ON PROFIT MANAGEMENT Ana Mardiana; Lukman Lukman; Paulus Tangke
Contemporary Journal on Business and Accounting Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.86 KB) | DOI: 10.58792/cjba.v2i2.26

Abstract

Purpose – The purpose of this study was to analyze the effect of pentagon fraud towards earnings management. The fraud pentagon consists of 5 factors that influence the occurrence of fraud, namely: pressure, opportunity, rationalization, capability, and arrogance. Design/methodology/approach – Multiple regression analysis was used to analyze the data and hypothesis testing was performed using a partial test (t test). Findings – The results of this study indicate that the five fraud pentagon factors, namely: pressure, opportunity, rationalization, capability, and arrogance have a positive and significant effect on earnings management. The results show that an increase in each factor will significantly improve earnings management in manufacturing companies in Indonesia in the 2018-2020 period. Originality – The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. Keywords: Arrogance, Capability, Earnings Management, Pentagon Fraud, Pressure, Opportunity, Rationalization Paper Type Research Result
EFFECTIVENESS OF REVENUE MANAGEMENT CONTROL SYSTEMS IN IMPROVING COMPANY PERFORMANCE Alfonsus Jantong; Lukman Lukman; Gladys Anastasia Faihu
SIMAK Vol 21 No 01 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v21i01.421

Abstract

The purpose of this study was to determine the effectiveness of the revenue management control system in improving company performance (Case Study at PT. Citra Van Titipan Kilat Makassar Branch). This study uses qualitative methods using interviews and documentation as data collection. The results of this study indicate that PT. Image of Van Custodian Express Makassar Branch has implemented a revenue management control system in this company but its implementation is not satisfactory.
THE EFFECT OF LOVE OF MONEY, TAX SYSTEM, AND JUSTICE ON TAX EVASION Lukman Lukman; Yakobus Kaditti Bangun; Michelle Phing Phing Fajar Philips
SIMAK Vol 21 No 01 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v21i01.424

Abstract

This study aims to examine the effect of love of money, taxation system, and tax justice on tax evasion. The case study in this research is located at KPP Pratama Makassar Barat. The population in this study is an individual taxpayer registered with the KPP Pratama Makassar Barat in 2020. The sampling technique in this study used purposive sampling with a sample of 100 respondents. Research data sourced from questionnaires distributed to taxpayers at KPP Pratama Makassar Barat. The data analysis method used is multiple linear regression analysis, while the data processing uses SPSS 25. The results showed that love of money has a positive and significant effect on tax evasion, which means that the higher a person's love for money (love of money), the higher the tax evasion that occurs. The tax system has a positive and significant effect on tax evasion, which means that the worse the tax system applied, the higher the cases of tax evasion that occur. Justice has a positive and significant effect on tax evasion, which means the lower the justice that occurs, the higher the tax evasion cases that occur.
The Effect of Corporate Governance on Firm Value Mediated by Earnings Quality Lukman Lukman; Sindi Claudia Sambur; Ana Mardiana
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.
Co-Authors Alfonsus Jantong Ana Mardiana Anthony Holly Anthony Holly Felicia Wuisan Fransiskus Eduardus Daromes Fransiskus Randa Gladys Anastasia Faihu Jessica Ovelia Niocolas Kampo, Kunradus Maouren Angel Soewandi Merlin Lukita Michelle Phing Phing Fajar Philips Obertus Bilang La'bi Paulus Tangke Priscilla Leony Rustan Richard Wiratama Rifaldy Wiasal Robert Jao Sindi Claudia Sambur Suwandi Ng Yakobus K Bangun Yakobus Kaditti Bangun