Articles
<![CDATA[PERANAN KOMITE AUDIT DALAM HUBUNGAN PRESSURE DAN FINANCIAL STATEMENT FRAUD ]]>
<![CDATA[Mardiana, Ana]]>;
<![CDATA[Jantong, Alfonsus]]>
<![CDATA[ SEIKO : Journal of Management & Business Vol 3, No 3 (2020): July - December ]]>
Publisher : <![CDATA[Program Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.37531/sejaman.v3i3.723
<![CDATA[This study used a purposive sampling method in which out of 144 manufacturing companies listed on the Indonesia Stock Exchange a sample was obtained by 35 companies for 5 consecutive years, so the number of observations was 175. The analytical method used was moderating regression analysis. The results of this study indicate that (1) external pressure has a significant negative effect on financial statement fraud, (2) financial targets have a positive and insignificant effect on financial statement fraud, (3) the audit committee is able to moderate the relationship of external pressure to financial statement fraud, and (4 ) The audit committee does not moderate the relationship of financial targets to financial statement fraud. This shows that external pressure and financial targets do not affect the financial statement fraud, however, with the supervision of the audit committee, it will emphasize the opportunity for financial statement fraud caused by external pressure from the principal. Keywords: External Pressure, Financial Target, Financial Statement Fraud, Audit Committee]]>
<![CDATA[THE EFFECT OF INSTITUTIONAL OWNERSHIP, COMPANY SIZE AND ASSET MANAGEMENT ON FIRM VALUE ]]>
<![CDATA[Anthony Holly]]>;
<![CDATA[Robert Jao]]>;
<![CDATA[Ana Mardiana]]>
<![CDATA[ AJAR Vol 5 No 01 (2022): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v5i01.268
<![CDATA[The study purpose is to investigate the impact of institutional ownership, firm size, and asset management to firm value. Sample of this research is companies listed in Indonesia Stock Exchange between 2016-2018. Sample selected by purposive sampling method. Data type used in this study is quantitative data and analyzed using multiple regression analysis to analysis dependent variable, firm value and independent variable, institutional ownership, firm size, and asset management. The result of the research revealed institutional ownership and firm size have positive and significant effect to firm value because the mechanism of control by institutions is more effective and the bigger of the companies means their manager can accumulate value. Asset management has no effect to firm value.]]>
<![CDATA[PENGARUH KEMAMPUAN MANAJERIAL DAN KONEKSI POLITIK TERHADAP REAKSI INVESTOR DENGAN KECURANGAN LAPORAN KEUNGAN SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Leonardus Matangkin]]>;
<![CDATA[Suwandi Ng]]>;
<![CDATA[Ana Mardiana]]>
<![CDATA[ SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v16i02.42
<![CDATA[This study aims to investigate the effect of managerial ability and political connections on fraudulent financial reporting, to investigate the effect of fraudulent financial reporting, managerial ability, and political connections on investor reaction, and aslo to investigate the effect of managerial ability and political connections on investor reactionmediated by fraudulent financial reporting.This study uses the whole company public listed in Indonesia Stock Exchange period 2015-2017, selected by purposive sampling method, which selects 134 firms each year,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 shows that managerial ability has a negative and significant impact on fraudulent financial reporting. Political connections have a positive and significant impact on fraudulent financial reporting and fraudulent financial reporting has a negative and significant impact on investor reaction. Managerial ability has a positive and significant impact on investor reaction and political connections has a negative and significant on investor reaction.This study also shows that fraudulent financial reporting play a role in mediating managerial ability on investor reaction, while fraudulent financial reporting do not play a role in mediating political connections on investor reaction.]]>
<![CDATA[THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON COMPANY VALUE WITH SYSTEMATIC RISK AS A MEDIATION VARIABLE ]]>
<![CDATA[Anthony Holly]]>;
<![CDATA[Robert Jao]]>;
<![CDATA[Ana Mardiana]]>;
<![CDATA[Anita Holly]]>
<![CDATA[ Jurnal Akuntansi Vol 16 No 1 (2022): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v16i1.2605
<![CDATA[This research is aimed to investigate the impact of sustainability report to firm value with systematic risk as mediating variable. Sample of this research are companies listed in Indonesia Stock Exchange (IDX) as sample in 2016-2018. Sample selected by purposive sampling method gathered from companies which disclose their financial report and sustainability report in a row, taht gathered 3 years periode are 63 sample. Using path analysis as reseach method. The study results show sustainability report has negative and significant effect to systematic risk. Sustainability report has negative and no significant effect to firm value and systematic risk mediates the effect of sustainability report to firm value.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE TERHADAP RETURN SAHAM MELALUI MANAJEMEN LABA ]]>
<![CDATA[Robert Jao]]>;
<![CDATA[Ana Mardiana]]>;
<![CDATA[Chintia Jimmiawan]]>
<![CDATA[ Tangible Journal Vol 4 No 1 (2019) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.47221/tangible.v4i1.39
<![CDATA[Penelitian ini bertujuan untuk menginvestigasi pengaruh corporate governance terhadap return saham melalui manajemen laba. Populasi dalam penelitian ini adalah seluruh perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2017. Pengambilan sampel menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 106 perusahaan Jenis data yang digunakan adalah data dokumenter berupa laporan tahunan dan laporan keuangan perusahaan. Metode analisis data menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa corporate governance berpengaruh positif signifikan terhadap return saham sedangkan corporate governance berpengaruh negatif signifikan terhadap manajemen laba. Manajemen laba berpengaruh negatif tetapi tidak signifikan terhadap return saham. Selain itu, manajemen laba tidak memediasi pengaruh corporate governance terhadap return saham. Hasil penelitian ini dapat menjadi pertimbangan bagi investor untuk menganalisis informasi perusahaan yang disajikan dalam laporan keuangan serta memperhatikan praktik corporate governance dalam mengambil keputusan investasi. Perusahaan harus menerapkan good corporate governance untuk keberlanjutan perusahaan dan meningkatkan kepercayaan dari investor. Regulator membuat regulasi dan mengawasi penerapan good corporate governance perusahaan.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Ana Mardiana]]>;
<![CDATA[Jayanti Jayanti]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Excel Limbunan]]>
<![CDATA[ Tangible Journal Vol 5 No 2 (2020) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.47221/tangible.v5i2.140
<![CDATA[This research aims to examine the influence of profitability, leverage, the composition of the independent board of commissioners and institutional ownership on the disclosure of corporate social responsibility to manufacturing companies listed on the Indonesia Stock Exchange. The population used in this research are all manufacturing companies listed on the Indonesia Stock Exchange with the research period 2015-2017. The method of determining the sample using purposive sampling with certain criteria and using secondary data in the form of company financial statements. This research use multiple linear analysis method. The results of this research indicate that profitability has a significant positive effect which means that the higher the level of profitability, the higher the disclosure of corporate social responsibility. Leverage has a negative effect but is not significant which means that the higher the leverage, the lower the disclosure of corporate social responsibility. The composition of the independent board of commissioners has a significant positive effect which means that the authority possessed by the board of commissioners can provide a strong enough influence to emphasize management to disclose corporate social responsibility. Institutional ownership has a positive but not significant influence which means that although it is considered very capable of overseeing and managing its investments, institutions as owners and one of the stakeholders have no influence on disclosure of corporate social responsibility.]]>
<![CDATA[THE INFLUENCE OF INTELLECTUAL CAPITAL ON COMPANY VALUE WITH CORPORATE GOVERNANCE AS A MEDIATION VARIABLE ]]>
<![CDATA[Ana Mardiana]]>;
<![CDATA[Paulus Tangke]]>;
<![CDATA[Angel Excella Virghita]]>
<![CDATA[ SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v20i01.330
<![CDATA[The purpose of this study is to investigate the effect of intellectual capital on firm value mediated by corporate governance. The variables used in this study are intellectual capital as an independent variable, company value as the dependent variable, and corporate governance as a mediating variable. The population used is all mining companies listed on the Indonesia Stock Exchange (IDX) with the study period in 2016-2018. The number of samples is 31 companies each year, selected by the purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis is used to analyze data with the test equipment used, namely the classic assumption test, hypothesis test and sobel test. The method used in data collection is non-participant observation, by making observations, taking notes, and studying the annual reports and financial statements of companies that are published by the IDX. The results of this study indicate that corporate governance is unable to mediate the relationship between intellectual capital and firm value. Where intellectual capital has a significant negative effect on corporate governance, intellectual capital does not have a significant positive effect on firm value, and corporate governance has a significant positive effect on firm value.]]>
<![CDATA[PENGARUH FINANCIAL DISTRESS TERHADAP FINANCIAL STATEMENT FRAUD YANG DIMODERASI OLEH CORPORATE GOVERNANCE ]]>
<![CDATA[Ana Mardiana]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v1i1.9
<![CDATA[Purpose – This research aims to examine the effect of financial distress on the financial statement fraud which is moderated by corporate governance. Design/methodology/approach – This study uses multiple regression analysis methods. Findings – The results of this study indicate that financial distress has a significantly positive effect on financial statement fraud. As well as the influence of the moderating interaction of corporate governance, it has a significant negative effect on the relationship between financial distress and financial statement fraud. Originality – The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. Keywords: Financial Distress, Corporate Governance, Financial Statement Fraud Paper Type Research Result]]>
<![CDATA[DETERMINANTS THAT INFLUENCE THE INTEREST IN INVESTING IN STOCK STUDENTS FACULTY OF ECONOMICS AND BUSINESS UNIVERSITY OF ATMA JAYA MAKASSAR ]]>
<![CDATA[Marselinus Asri]]>;
<![CDATA[Jocelyn Odelia Josephine]]>;
<![CDATA[Ana Mardiana]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 1 No 2 (2021): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v1i2.11
<![CDATA[Purpose – The purpose of this study is to analyze the effect of minimum investment fund, return, risk, and environment on interest in investing shares of students of the faculty of economics and business Atma Jaya Makassar University. Design/methodology/approach – The type of research used in this research is causality research. This research used purposive sampling method in sampling technique. The sample used in this study are 5th and 7th students of accounting department, faculty of economics and business Atma Jaya Makassar University. So that the total sample obtained is 144 respondents. Findings – The result of this study indicate that minimum investment fund, return, and environment have a positive and significant effect on interest in investing shares of students of the faculty of economics and business Atma Jaya Makassar University. On the other hand, risk is not significant and has a negative effect on interest in investing shares of students of the faculty of economics and business Atma Jaya Makassar University. Originality – The data collection method used in this study was a survey in the form of a questionnaire. Keywords: Environment, Interest In Investing Shares, Minimum Investment Fund, Return, and Risk Paper Type Research Result]]>
<![CDATA[ACADEMIC FRAUD BEHAVIOR OF ACCOUNTING STUDENTS: FRAUD DIAMOND DIMENSIONS ]]>
<![CDATA[Ana Mardiana]]>;
<![CDATA[Anthony Holly]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v2i1.23
<![CDATA[Purpose – The purpose of this study was to investigate the behavior of academic fraud on accounting students at Atma Jaya Makassar University using the concept of diamond fraud, namely pressure, opportunity, rationalization, and ability. This type of research is quantitative research. Design/methodology/approach – Questionnaires were distributed to 120 respondents and processed using the SPSS assistance program. Findings – The results of this study indicate that pressure has an insignificant effect, opportunity has a significant positive effect on academic violation behavior, rationalization has a significant negative effect and opportunity has a significant negative effect. Originality – The population in this study were accounting students at Atma Jaya Makassar University using the purposive sampling method with the condition that students were or were taking Auditing I and Auditing II courses namely the 2017 and 2018 class students.]]>
