Article Per Year (5 Year)
p-Index From 2020 - 2025
3.609
P-Index
This Author published in this journals
All Journal SEIKO : Journal of Management & Business Jurnal Akuntansi MABIS: Manajemen dan Bisnis Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma Kajian Akuntansi JAF- Journal of Accounting and Finance Jurnal Akuntansi dan Keuangan Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Tangible Journal Contemporary Journal on Business and Accounting Jurnal Inovasi Akuntansi Atestasi : Jurnal Ilmiah Akuntansi
Ana Mardiana
Fakultas Ekonomi Dan Bisnis Universitas Atma Jaya Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Neuroscience Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
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
The Pengaruh Kepemilikan Manajerial dan Free Cash Flow terhadap Nilai Perusahaan dengan Manajemen Laba sebagai Variabel Mediasi Anthony Holly; Robert Jao; Ana Mardiana
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.2.2022.226-242

Abstract

The type of this research is explanatory which aims to investigate the effect of managerial ownership and free cash flow on earnings management as well as managerial ownership, free cash flow and earnings management on firm value. In this research, agency theory and signaling theory are used to explain the relationship between variables.The population used in this study are non-financial companies listed on the Indonesia Stock Exchange with the 2016-2019 research period. This study uses a purposive sampling method. The results of this study indicate that managerial ownership has no effect on firm value, on the other hand, managerial ownership has a negative and significant effect on earnings management, while free cash flow has a positive and significant effect on firm value, on the contrary has a negative and significant effect on earnings management, besides earnings management has an effect on earnings management. positive and significant towards firm value. The sobel test results show that earnings management has a mediating role in the influence of managerial ownership on firm value, as well as free cash flow on firm value.
Disclosure sustainability reporting and corporate governance business performance: how it impacts on market performance Divine Prilly Yolanda; Fransiskus Eduardus DAROMES; Ana Mardiana
Manajemen dan Bisnis Vol 21, No 2 (2022): September 2022
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v21i2.573

Abstract

This research proves empirically that the mechanism of corporate governance and sustainability report as a predictor of financial performance and its impact on market performance. The research model is built on the basis of stakeholder theory. This research uses purposive sampling method in sampling technique. The sample used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2017-2019 which publish annual reports and sustainability reports, respectively. The results of this study indicate that both the disclosure of the sustainability report and the corporate governance mechanism have a positive and significant effect on financial performance. Financial performance has a positive and significant effect on market performance. Further findings indicate that corporate governance mechanisms affect market performance through financial performance. On the other hand, the disclosure of the sustainability report has no effect on market performance through financial performance.
Corporate Governance Sebagai Mekanisme Mengurangi Praktik Manajemen Laba dan Dampaknya Terhadap Nilai Perusahaan Herlinda Pietoyo; Fransiskus Eduardus Daromes; Ana Mardiana
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2022): SEPTEMBER 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i2.8300

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh corporate governance sebagai mekanisme untuk mengurangi praktik manajemen laba dan bagaimana dampaknya terhadap nilai perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dengan menggunakan metode dokumentasi. Sumber data dalam penelitian ini adalah annual report perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2018 sampai dengan 2020. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, dengan jumlah sebanyak 129 sampel perusahaan. Metode yang digunakan dalam penelitian ini adalah analisis jalur. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial dan dewan direksi memiliki pengaruh negatif signifikan terhadap manajemen laba. Namun, komite audit memiliki pengaruh positif tidak signifikan terhadap manajemen laba. Kemudian, manajemen laba memiliki pengaruh negatif signifikan terhadap nilai perusahaan. Uji sobel menunjukkan bahwa manajemen laba mampu memediasi hubungan antara kepemilikan manajerial dan dewan direksi terhadap nilai perusahaan. Namun, manajemen laba tidak mampu memediasi hubungan antara komite audit dan nilai perusahaan
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GOVERNANCE ON COMPANY VALUE WITH PROFIT MANAGEMENT AS A MODERATING VARIABLE Anthony Holly; Ana Mardiana; Feby Amely Yaury
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 | DOI: 10.58792/cjba.v2i2.31

Abstract

Purpose – This research is aimed to investigate the role of corporate social responsibility and corporate governance to improve firm value also earnings management in moderating corporate social responsibility and corporate governance on firm value. Design/methodology/approach – This research uses moderated regression analysis using SPSS version 20 software. Findings – The result of this research indicate that corporate social responsibility has a positive and significant effect on firm value, corporate governance has a positive and significant effect on firm value. Earnings management moderates and strengthen the effect of Corporate Social Responsibility on firm value. Earnings management moderates and weaken the effect of corporate governance on firm value. Originality – This research uses secondary data obtained by using observation method. The data source in this research is the annual report and sustainability report of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019 Keywords: Earnings Management, Corporate Social Responsibility, Corporate Governance, Firm Value Paper Type Research Result
PERAN KUALITAS LABA DALAM MENDUKUNG KINERJA KEUANGAN DALAM MENINGKATKAN NILAI PERUSAHAAN Ana Mardiana; Excel Limbunan; Lavenia Leonard
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.9374

Abstract

The aim of this research was to investigate the impact of free cash flow, leverage, and profitability to earnings quality and the impact of earnings quality to firm value. The population used is manufacturing companies listed in the Indonesian Stock Exchange (IDX) for period of 2017-2019. Number of samples are 64 companies each year chosen with purposive sampling method. This research uses documentary data, i.e. the annual report and financial statements. Path analysis used to analyze the data and mediation hypothesis analysed by using sobel test. The results of this research indicate that free cash flow and leverage have a positive and not significant impact on earnings quality. In contrast, profitability has a negative and significant impact on earnings quality. The results also show that free cash flow, leverage, and profitability have a positive and significant effect on firm value. Conversely, earnings quality has a positive and not significant impact on firm value.
Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, Dan Manajemen Aset Terhadap Nilai Perusahaan Anthony Holly; Robert Jao; Ana Mardiana; Paulus Tangke
JAF (Journal of Accounting and Finance) Vol 7 No 1 (2023): JAF - Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i1.5642

Abstract

The purpose of study 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 resulting 44 company as sample. 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 Keywords : Institutional Ownership, Size, Asset Management, Firm Value
EFFECT OF FINANCIAL PERFORMANCE AND FOREIGN OWNERSHIP ON COMPANY VALUES Ana Mardiana; Fransiskus Eduardus Daromes; Joshua Santoso
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.v21i01.426

Abstract

This study aims to examine the effect of financial performance and foreign ownership on firm value (empirical study on LQ 45 index companies in 2017-2019. Financial performance in this study is measured by Return on Equity (ROE) while firm value is measured by Tobin's Q. This type of research is explanatory research and the theory used in this study is Signaling Theory. The population in this study was obtained using a purposive sampling method on the LQ 45 index companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period which were included in the LQ 45 list respectively. The number of samples is 32 companies using secondary data, namely annual reports and financial statements. The analytical method used is multiple linear regression analysis with SPSS (Statistical Product and Service Solutions) tools. The results showed that financial performance had a significant positive effect on firm value. Foreign ownership has a significant positive effect on firm value.
PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISLOSURE TERHADAP FINANCIAL PERFORMANCE Anthony Holly; Ana Mardiana; Robert Jao; Paulus Tangke; Imelda The
Jurnal Riset Akuntansi Vol 22 No 1 (2023): Jurnal Riset Akuntansi Aksioma, Juni 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i1.193

Abstract

The purpose of this study is to analyze the effect of environmental performance and environmental disclosure on financial performance. This type of research is causality research that builds a causal relationship between the independent variables and the dependent variable. The main theories used in this research are Legitimacy Theory and Stakeholder Theory. The population used in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) with the research period 2018-2020. The number of research samples is 15 companies selected by purposive sampling method and using secondary data, namely annual reports, PROPER results, and company sustainability reports. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that environmental performance has a positive and significant influence on financial performance. This study also shows that environmental disclosure has a positive and significant effect on financial performance.
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 Angel Excella Virghita Anita Holly Anthony Holly Anthony Holly Chintia Jimmiawan Divine Prilly Yolanda Excel Limbunan Feby Amely Yaury Fransiskus Eduardus Daromes Fransiskus Randa Herlinda Pietoyo Imelda The Jayanti Jayanti Jocelyn Odelia Josephine Joshua Santoso Lavenia Leonard Leonardus Matangkin Lukman Lukman Marselinus Asri Paulus Tangke Robert Jao Sindi Claudia Sambur Suwandi Ng Tripentita Loto Patandianan Yulisna Bunga