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All Journal Dinamika Akuntansi Keuangan dan Perbankan Measurement : Jurnal Akuntansi Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Atma Jaya Accounting Reseach (AJAR) Jurnal Riset Terapan Akuntansi Jurnal Darma Agung Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Cahaya Mandalika Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Akuntansi dan Keuangan Indonesia Jurnal Abdimas Musi Charitas Contemporary Journal on Business and Accounting Mamangan Social Science Journal INJURITY: Journal of Interdisciplinary Studies Balance: Jurnal Akuntansi, Auditing, dan Keuangan Indonesian Journal of Accounting and Governance
Suwandi Ng
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PERAN MODERASI KOMPETENSI KOMITE AUDIT PADA HUBUNGAN ANTARA STRUKTUR KEPEMILIKAN DAN KUALITAS PELAPORAN KEUANGAN Gautama, Erik; Daromes, Fransiskus E.; Ng, Suwandi
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.539 KB) | DOI: 10.25170/jara.v11i1.53

Abstract

This research is aimed to investigate the influence of the competence of audit committee on the relationship between the corporate ownership structure and reporting quality. We used secondary data, which is the annual report of listed companies at Indonesia Stock Exchange from 2013-2016 respectively. The sampling method is purposive sampling where the researcher obtained 116 companies as the sample. Data examination uses multiple linear regression analysis using IBM SPSS program (Statistical Program for Social Science) 20 in data processing. The results showed that family ownership, and foreign ownership has a positive but not significant effect on the financial reporting quality, while family ownership and audit committee competence has a positive and significant effect on financial reporting quality, as well as foreign ownership and audit committee competence has a positive and significant effect on the financial reporting quality. The result of this research is expected to be a consideration and recommendation for the firms to fill audit committees with people who have competence / expertise in accounting and finance and improve the ownership structure so that the monitoring function becomes effective and efficient in achieving the objectives of the conceptual framework of financial reporting which leads to reducing the manipulation of financial statements.
MEMAHAMI STRATEGI IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN KOMPREHENSIF Daromes, Fransiskus E.; Ng, Suwandi; Kampo, Kunradus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 15 No 1 (2018): Jurnal Akuntansi, Auditing dan Keuangan: BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.963 KB)

Abstract

A management control system is a mechanism that ensures, encourages, enables, or sometimes "forces" people within an organization to do what is best for the organization. This research elaborates a comprehensive management control system based on literature review and case studies at Aston Makassar Hotel & Convention Center and Grand Clarion Hotel & Convention Makassar. The results show that although in different ways and mechanisms, these hotels have comprehensive management control system mechanisms that are used to ensure and drive the achievement of corporate objectives. The initial consideration of the entire set of management control systems in hotels is the cultural control that is reflected in the vision-mission, core values, organizational culture and uniqueness of the company that is a form of joint management control. In addition, these potentials and values ​​need to be comprehensively understood and implemented with other control mechanisms so that these hotels can achieve their vision and mission.
PERAN MODERASI KOMPETENSI KOMITE AUDIT PADA HUBUNGAN ANTARA STRUKTUR KEPEMILIKAN DAN KUALITAS PELAPORAN KEUANGAN Gautama, Erik; Daromes, Fransiskus E.; Ng, Suwandi
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.539 KB) | DOI: 10.25170/jara.v11i1.53

Abstract

This research is aimed to investigate the influence of the competence of audit committee on the relationship between the corporate ownership structure and reporting quality. We used secondary data, which is the annual report of listed companies at Indonesia Stock Exchange from 2013-2016 respectively. The sampling method is purposive sampling where the researcher obtained 116 companies as the sample. Data examination uses multiple linear regression analysis using IBM SPSS program (Statistical Program for Social Science) 20 in data processing. The results showed that family ownership, and foreign ownership has a positive but not significant effect on the financial reporting quality, while family ownership and audit committee competence has a positive and significant effect on financial reporting quality, as well as foreign ownership and audit committee competence has a positive and significant effect on the financial reporting quality. The result of this research is expected to be a consideration and recommendation for the firms to fill audit committees with people who have competence / expertise in accounting and finance and improve the ownership structure so that the monitoring function becomes effective and efficient in achieving the objectives of the conceptual framework of financial reporting which leads to reducing the manipulation of financial statements.
PERAN ROLE TALENT DALAM MENINGKATKAN TOTAL QUALITY MANAGEMENT DAN QUALITY SERVICE UNTUK MENCIPTAKAN KINERJA PERUSAHAAN Fery Fery; Suwandi NG; Ferdinandus Sampe
AJAR Vol 4 No 02 (2021): 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.v4i02.203

Abstract

This research aims is to investigate soft TQM, hard TQM and quality service variables have mediating effect on relationship between role talent and firm performance. This research conducted using sample of food and beverage companies in Makassar. The population in this study is Manager or Director, Assistent Manager, Supervisor and Leader. This research indicates when Quality Service variable mediating the relationship between soft TQM, hard TQM to the firm performance, obtained results that soft TQM, hard TQM didn't have an indirect effect toward the firm performance or in the other words, quality service variable failed to function as intervening variable that mediate the influence of soft TQM, hard TQM to the firm performance, so it's a type of no mediation. For soft TQM, hard TQM variables that mediate relationship between role talent with quality service, it's a type of full mediation. So it can be concluded that role talent variable have an indirect efect toward the firm performance.
PERAN KEMAMPUAN MANAJERIAL SEBAGAI MEKANISME PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN Ng, Suwandi; Daromes, Fransiskus E.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aimed to investigate the role of managerial ability as a mechanism to improve earnings quality as a mediating effect influence on firm value. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2010 to 2014. The sample were selected using purposive random sampling method. The number of sample resulted form this method are 178 companies. By using path analysis method, the results show that managerial ability has positive and significant relationship to the earnings quality and firm value. In addition, Sobel's test results show that earnings quality does not mediate the effect of managerial ability on firm value.
PERAN INTELLECTUAL CAPITAL DALAM PENCIPTAAN COMPETITIVE ADVANTAGE UNTUK MENINGKATKAN KINERJA KEUANGAN Robert Jao; Suwandi Ng; Anthony Holly; Ana Mardiana; Liviana Tansil
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 1 (2023): MEASUREMENT : JURNAL AKUNTANSI JUNI 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i1.5072

Abstract

Tujuan penelitian ini adalah untuk menginvestigasi peran intellectual capital dalam penciptaan competitive advantage untuk meningkatkan kinerja keuangan. Penelitian ini menggunakan data sekunder yang diperoleh dengan menggunakan metode observasi. Sumber data dalam penelitian ini adalah laporan keuangan perusahaan manufaktur sektor consumer goods yang terdaftar di Bursa Efek Indonesia periode 2018 sampai dengan 2020. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, dengan jumlah sampel 47 perusahaan. Metode yang digunakan dalam penelitian ini menggunakan analisis jalur. Hasil penelitian ini menunjukkan bahwa intellectual capital memiliki pengaruh positif dan signifikan terhadap competitive advantage. Intellectual capital memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Competitive advantage memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Hasil uji sobel menunjukkan bahwa competitive advantage memediasi pengaruh intellectual capital terhadap kinerja keuangan dengan tipe partial mediation.
The Influence of Corporate Social Responsibility on Company Value Mediated by Environmental Performance Ng, Suwandi; Mardiana, Ana; Ottong, Ervina
Contemporary Journal on Business and Accounting Vol 4 No 1 (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.v4i1.50

Abstract

Purpose – The purpose of this study was to analyze the effect of corporate social responsibility on firm value mediated by environmental performance. Design/methodology/approach – The type of research used is explanatory. This research uses purposive sampling method in sampling technique. Findings – The results of this study indicate that corporate social responsibility has a positive and significant effect on environmental performance. Environmental performance has a positive and significant effect on firm value. Corporate social responsibility has a positive and significant effect on firm value. Corporate social responsibility on company value can be mediated by environmental performance. Originality – The sample used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2016-2020 which publish annual reports and sustainability reports, respectively. Keywords: Corporate social responsibility, Environmental Performance, Corporate Value Paper Type Research Result
DAMPAK CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Alfiana, Alfiana; NG, Suwandi; Lumentah, Natalia Reyne; Anantadjaya, Samuel PD; Sabil, Sabil
JURNAL DARMA AGUNG Vol 31 No 6 (2023): DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v31i6.3759

Abstract

Tujuan penelitian ini adalah untuk menganalisis Dampak Corporate Social Responsibility (CSR) dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan. Artikel ini menggunakan pendekatan kualitatif dengan penelitian pustaka atau studi pustaka. Artikel ini bertujuan untuk membandingkan dan membedakan berbagai teori, seperti yang ditemukan dalam literatur penelitian, untuk mengkaji teori-teori yang ada. Literatur yang digunakan terdiri dari artikel ilmiah yang berisi perhitungan pengelolaan keuangan nasional dan internasional yang didasarkan pada temuan penelitian atau review. Berdasarkan kajian literature review pada pembahasan makan dapat disimpulkan bahwa Corporate Social Responsibility (CSR) dan Ukuran Perusahaan berpengaruh Terhadap Kinerja Keuangan Perusahaan.
Komponen Intellectual Capital Sebagai Prediktor Nilai Perusahaan Melalui Reputasi Jao, Robert; Ng, Suwandi; Holly, Anthony; Edo, Theobaldus Juniardy Edo
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/zs29r933

Abstract

The aim of this study is to investigate the impact of intellectual capital components on firm value mediated by firm reputation. This study uses secondary data, namely the annual report and Corporate Image Index (CII) published by Frontier Consulting Group. The population in this study are banking companies listed on the Indonesia Stock Exchange which have a CII score consecutively during 2013-2021 period. This study uses path analysis. The results of this study indicate that human capital has a positive and significant influence on firm reputation and firm value. Capital employed has a positive but not significant effect on firm reputation and firm value. Structural capital has a negative but not significant effect on firm reputation. Structural capital has a positive but not significant effect on firm value. Firm reputation has a positive and significant influence on firm value. Firm reputation mediates the influence of human capital on firm value with partial mediation type. Firm reputation does not succeed in mediating the influence of capital employed and structural capital on firm value.
FAKTOR PREDIKTOR KEPATUHAN WAJIB PAJAK DALAM PERSPEKTIF THEORY OF PLANNED BEHAVIOR (STUDI EMPIRIS PADA KPP PRATAMA RUTENG) Jehadun, Maximus; Ng, Suwandi; Daromes, Fransiskus Eduardus
Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 2 (2024): Vol. 13 No. 2 2024
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v13i2.10044

Abstract

This research aims to analyze the predictor factors that influence taxpayer compliance, which are built within the theory of planned behavior model. The research was conducted on individual taxpayers registered at the Pratama Ruteng Tax Service Office, which is within the working area of the East Nusa Tenggara Regional Office of the Directorate General of Taxes. Data collection was conducted through a survey. Data analysis was performed using regression with the SPSS application. The results indicate that both taxpayer morality and tax justice perception have a positive and significant impact on taxpayer compliance. Conversely, tax complexity has a negative and insignificant effect on taxpayer compliance. These findings imply that taxpayer compliance behavior is greatly determined by the experiences and conditions of the taxpayer, particularly concerning aspects of morality, justice perception, and tax complexity.
Co-Authors Agnes Novita Ida S. Agung Putra Alfiana Alfiana Ana Mardiana Anantadjaya, Samuel PD Anthony Holly Ari Purwanti Asri, Marselinus Azizi, Muhammad Bangun, Yakobus K. Chandra, Livia Daromes , Fransiskus E. E. Daromes, Fransiskus Edo, Theobaldus Juniardy Edo Ferdinandus Sampe Fery Fery Fransiskus Eduardus Daromes Gautama, Erik Gunawan, Emylia Kusuma Hedar Rusman Hendrawan, Henky Holly, Anthony I Ketut Kusuma Wijaya IRDAWATI Jacob, Jufri Jehadun, Maximus Kampo, Kunradus Kampo, Kunradus KARTIKANINGRUM, SARI Liangdri, Jeniva Zefanya Limang, Andrian Limbunan, Excel Liviana Tansil Lukita, Merlin Lukman LUKMAN, LUKMAN Lumentah, Natalia Reyne Mardiana, Ana Nurcahaya, Claudya Ottong, Ervina PA Andiena Nindya Putri Pamungkas, Eko Wiji Prananingrum, Dwi Kartika Purbaningsih, Yuli Robert Jao Rusiana Sari, Agustin sabil sabil, sabil Safira, Riata Dheasita Sembiring, H. MR. Ulung Septo Pramesworo, Ignatius Suryady, Ardi Tjiang Y Susanti Usman Tanamal, Cherly E Tangke, Paulus Tanzil, Wenny Yuliana Thamrin, Emelyn Hosni Tungadi2, Erica Verawaty Yadikarsa, Kevin Indra