Articles
<![CDATA[The Impact of Environmental Management System on Firm Value Through Carbon Emission Disclosure and Environmental Performance ]]>
<![CDATA[Limang, Andrian]]>;
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Tangke, Paulus]]>
<![CDATA[ AJAR Vol 7 No 02 (2024): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v7i02.524
<![CDATA[The purpose of this study was to examine the impact of environmental management systems on firm value through the mechanism of carbon emission disclosure and environmental performance. This study uses secondary data. The data sources in this study are annual reports and sustainability reports of nonfinancial companies listed on the Indonesia Stock Exchange for the period 2019 until 2022. The sample selection was carried out using a purposive sampling method, with a total sample of 32 non-financial companies. This study uses path analysis and statistical tests of linear regression. The results of this study indicate that the environmental management system has a positive and significant effect on carbon emission disclosure. The environmental management system has a positive and significant effect on environmental performance. Carbon emission disclosure and environmental performance have a positive and significant effect on firm value. In addition, the results of the Sobel test show that carbon emission disclosure and environmental performance can mediate the impact of environmental management systems on firm value.]]>
<![CDATA[Role of Managerial Ability on the Relationship between Sustainability Report and Tax Avoidance on Firm Value ]]>
<![CDATA[Gunawan, Emylia Kusuma]]>;
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Mardiana, Ana]]>
<![CDATA[ AJAR Vol 7 No 02 (2024): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v7i02.527
<![CDATA[The purpose of the study is to investigate the effect of managerial ability sustainability report and tax avoidance on firm value. This research uses purposive sampling method in sample selection. The data sources in this study are annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. Total of samples that met the criteria are 18 companies. The data collection method used is observation method. The study uses moderation regression analysis. The results show that sustainability report has a negative and no significant impact on firm value, tax avoidance has a positive and significant impact on firm value, managerial ability to strengthens the positive and significant influence between the sustainability report and firm value, managerial ability weakens the negative and no significant influence between the tax avoidance and firm value.]]>
<![CDATA[Woman on Board and Firm Value: Mediation Role of Environmental Management System ]]>
<![CDATA[Thamrin, Emelyn Hosni]]>;
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Tanamal, Cherly E]]>
<![CDATA[ AJAR Vol 8 No 01 (2025): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v8i01.543
<![CDATA[This study investigates the role of woman on board in increasing firm value through the environmental management system. The relationships between variables in this research are supported by stakeholder theory, agency theory and signal theory. This study uses secondary data. The population in this study are all non-financial companies that are published in the Indonesia Stock Exchange during the 2018-2022 period. The number of companies that meet the criteria is 116 companies with a total sample of 580 data units. The data analysis technique of this study uses path analysis. This study provides that woman on board have a positive and significant effect on environmental management system, environmental management system have a positive and significant effect on firm value, and environmental management system can mediate the effect of woman on board on firm value.]]>
<![CDATA[The Moderating Role of Managerial Ability and Institutional Ownership in Sustainability Report on Firm Value ]]>
<![CDATA[Liangdri, Jeniva Zefanya]]>;
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Tangke, Paulus]]>
<![CDATA[ AJAR Vol 8 No 01 (2025): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v8i01.545
<![CDATA[The purpose of this study is to investigate the moderating role of managerial ability and institutional ownership in sustainability report on firm value. The theories used in this study are stakeholder theory and agency theory. This study uses secondary data. The data sources in this study are financial report and sustainability report published by manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. Sample selection was carried out using the purposive sampling method so that a sample size of 22 companies was obtained over 3 years. The data analysis technique used is moderated regression analysis. The results of this study indicate that sustainability report have a positive and significant effect on firm value, managerial ability moderates the effect of sustainability report on firm value, and institutional ownership cannot moderate the effect of sustainability report on firm value.]]>
<![CDATA[The Influence Of Managerial Ability And Foreign Ownership On Firm Value: Income Smoothing As Mediating Variable ]]>
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Chandra, Livia]]>
<![CDATA[ Interdiciplinary Journal and Hummanity (INJURITY) Vol. 2 No. 6 (2023): INJURITY: Journal of Interdisciplinary Studies. ]]>
Publisher : <![CDATA[Pusat Publikasi Nusantara ]]>
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DOI: 10.58631/injurity.v2i5.75
<![CDATA[This research is aimed to investigate the effect of managerial ability and foreign ownership to decrease income smoothing as a mediating effect influence on value of firm. This research uses logistic regression analysis method to investigate the effect of managerial ability and foreign ownership on income smoothing, and multiple regresion linear to investigate the effect of managerial ability, foreign ownership, and income smoothing on value of firm, and Sobel's test to investigate the effect of income smoothing as mediating variable. The results of this research shown that managerial ability have not a significant effect on income smoothing and firm performance, but foreign ownership have a significant effect on income smoothing and value of firm, and income smoothing have a significant effect on value of firm. In addition, Sobel's test results showed that income smoothing do not mediate the effect of managerial ability and foreign ownership on value of firm]]>
<![CDATA[MEMAHAMI STRATEGI IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN KOMPREHENSIF ]]>
<![CDATA[Daromes, Fransiskus E.]]>;
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Kampo, Kunradus]]>
<![CDATA[ BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 1 (2018): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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<![CDATA[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.]]>
<![CDATA[HEDGING SEBAGAI PEMEDIASI PADA PENGARUH FINANCIAL DISTRESS TERHADAP FIRM VALUE ]]>
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Daromes, Fransiskus E.]]>
<![CDATA[ BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 1 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/balance.v21i1.4757
<![CDATA[The purpose of this study is to examine how financial distress affects firm value while using hedging as a kind of mediation. This research model uses stakeholder theory and signal theory. Explanatory research falls under this category. Data was gathered from businesses in the consumer goods category that were listed on the Indonesian Stock Exchange between 2018 and 2020. Regression analytic techniques, and Sobel tests are all used in this study to examine the role of hedging as a mediating variable. The findings of this study demonstrate that financial distress significantly affects hedging and corporate value. In addition, the Sobel test's findings demonstrate that hedging mediates the impact of financial distress on firm value.]]>
<![CDATA[Analyzing Enterprise Risk Management’s Determinants and Their Impact to Market Valuation ]]>
<![CDATA[Suryady, Ardi Tjiang Y]]>;
<![CDATA[Daromes, Fransiskus Eduardus]]>;
<![CDATA[Ng, Suwandi]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v5i1.72
<![CDATA[Purpose – This research investigates the role of managerial ability in creating market valuation through corporate innovative success and enterprise risk management. Design/methodology/approach – This research was built with Resource-based View Theory and Stakeholder Theory. This research uses secondary data in the form of financial reports and annual reports and sample selected using the purposive sampling method. Findings – The results of this research show that managerial ability has a positive and significant influence on corporate innovative success. The findings of this research also found that corporate innovative success has a positive and significant influence on enterprise risk management. Apart from that, the results of this research also show that enterprise risk management has a positive and significant influence on market valuation. Finally, this research finds that corporate innovative success and enterprise risk management do not mediate the relationship between managerial ability and market valuation. Originality/value - The population used in this research is all non-financial companies listed on the Indonesia Stock Exchange (BEI) during the 2021-2023 period. Keywords: Managerial Ability, Corporate Innovative Success, Enterprise Risk Management, Market Valuation Paper type Research Result]]>
<![CDATA[Comparison Between Corporate Philanthropy and Corporate Strategy toward Market Valuation ]]>
<![CDATA[Limbunan, Excel]]>;
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Asri, Marselinus]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v5i1.73
<![CDATA[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]]>
<![CDATA[The Effect of Leadership Style on Managerial Performance Through Work Engagement and Innovative Work Behavior as Mediating Variables ]]>
<![CDATA[Putra, Agung]]>;
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Mardiana, Ana]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v5i1.74
<![CDATA[Purpose – This study aims to analyze the influence of leadership style on managerial performance, both directly and indirectly through work involvement and innovative work behavior that act as mediators. Design/methodology/approach – The theoretical model of the study was built on the basis of goal setting theory, namely that performance is a positive function of the goal achievement process. When performance can be controlled, specific goals will reduce performance variation by reducing ambiguity of achieved performance. Findings – The results reveal that leadership style has a significant effect on work involvement and innovative behavior. Likewise, work involvement and innovative behavior have a significant effect on managerial performance, but inversely proportional to the influence of leadership style does not affect managerial performance. Originality – The data were collected from all Account Representatives in all Pratama Tax Service Offices in South Sulawesi. The respondents were selected using the purposive sampling. Keywords: leadership style, managerial performance, work involvement, innovative work behavior, account representative, goal setting theory Paper Type Research Result]]>
