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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 Balance: Jurnal Akuntansi, Auditing, dan Keuangan Indonesian Journal of Accounting and Governance
Suwandi Ng
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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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The Role of Sustainability Accounting in Enhancing Stakeholder Trust and Transparency Purwanti, Ari; Pamungkas, Eko Wiji; Kartikaningrum, Sari; Ng, Suwandi; Nurcahaya, Claudya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4789

Abstract

Sustainability accounting goes beyond the traditional financial reporting framework by encompassing non-financial information that significantly affects long-term business performance and societal welfare. This study employs a Literature Review methodology to critically analyze existing research on sustainability accounting's role in enhancing stakeholder trust and transparency. The literature review on "The Role of Sustainability Accounting in Enhancing Stakeholder Trust and Transparency" reveals that sustainability accounting is a critical mechanism for promoting corporate accountability, ethical behavior, and long-term stakeholder engagement. It facilitates transparent communication of environmental, social, and governance (ESG) practices, enabling stakeholders to make informed decisions based on reliable, non-financial information.
Efektivitas return on asset terhadap return saham pada perusahaan: studi manajemen keuangan Irdawati; Ng, Suwandi; Safira, Riata Dheasita; Prananingrum, Dwi Kartika; Azizi, Muhammad
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.1 (2023): June 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i1.834

Abstract

The purpose of this paper is to analyze the Effectiveness of Return On Assets Against Stock Returns in Companies through analysis of literature studies in the field of financial management. The method used in this research is literature research by reviewing some of the results of previous studies. This scientific article was written using qualitative methods and literature research with the help of the latest references obtained from Google Schoolers and Mendeley citation searches. Based on the review conducted, it means that Return On Assets has a positive and significant influence on Stock Returns. So that ROA has a significant effect on stock prices, where the profit generated by the company increases, the results obtained by the company also increase in terms of the level of profitability generated.
The Impact of Environmental Management System on Firm Value Through Carbon Emission Disclosure and Environmental Performance Limang, Andrian; Ng, Suwandi; Tangke, Paulus
AJAR Vol. 7 No. 02 (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.v7i02.524

Abstract

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.
Role of Managerial Ability on the Relationship between Sustainability Report and Tax Avoidance on Firm Value Gunawan, Emylia Kusuma; Ng, Suwandi; Mardiana, Ana
AJAR Vol. 7 No. 02 (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.v7i02.527

Abstract

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.
Woman on Board and Firm Value: Mediation Role of Environmental Management System Thamrin, Emelyn Hosni; Ng, Suwandi; Tanamal, Cherly E
AJAR Vol. 8 No. 01 (2025): 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.v8i01.543

Abstract

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.
The Moderating Role of Managerial Ability and Institutional Ownership in Sustainability Report on Firm Value Liangdri, Jeniva Zefanya; Ng, Suwandi; Tangke, Paulus
AJAR Vol. 8 No. 01 (2025): 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.v8i01.545

Abstract

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.
PENDAMPINGAN HARMONISASI PERATURAN PERPAJAKAN UU NO. 7 TAHUN 2021 PADA GRUP PT. SAHABAT AGRO MAKMUR SEJAHTERA MAKASSAR Ng, Suwandi; E. Daromes, Fransiskus
Jurnal Abdimas Musi Charitas Vol. 8 No. 1 (2024): Jurnal Abdimas Musi Charitas Volume 8, Nomor 1, Juni 2024
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v8i1.1186

Abstract

Law No. 7 of 2021 regulates the subject matter of General Provisions and Tax Procedures, namely Harmonization of Tax Regulations (HPP). The reasons behind the creation of the HPP Law aim to increase sustainable economic growth, support the acceleration of economic recovery, optimize state revenues, create a tax system that is fairer, provide legal certainty, and implement administrative reform and harmonious and consolidative tax policies. However, changes to several important components in the HPP Law have an impact on the mechanisms and technical calculations of tax components, especially operational technical ones. This service activity is designed to socialize, provide assistance, and provide simulations for companies and taxpayers. The expected output from this service is a real understanding from taxpayers.
PENGARUH MACHIAVELLIAN, TANGGUNG JAWAB SOSIAL, DAN PREFERENSI RISIKO TERHADAP KEPUTUSAN ETIS KONSULTAN PAJAK Ng, Suwandi; Lukman, Lukman; Tanzil, Wenny Yuliana
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2 (2022)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v3i2.1537

Abstract

The purpose of this research was to investigate the relationship between machiavellian, social responsibility and risk preference on the ethical decision of tax consultants. The type of this research was explanatory research with quantitative approach. This research used theory of reasoned action and theory of moral development. The survey method was conducted on this research by distributing questionnaires to the respondents to obtain datas. 64 samples were collected from tax consultants who joined the Ikatan Konsultan Pajak Indonesia (IKPI) organization in Makassar, Manado and Denpasar with the total population of 272 consultants. The result of this research showed that machiavellian was negative and significantly affect the ethical decision of tax consultants, social responsibility was positive and not significantly affect the ethical decision of tax consultants and risk preference was positive and significantly affect the ethical decision of tax consultants. Determination coefficient test showed that machiavellian, social responsibility and risk preference gave affect of 39,5% on tax consultants ethical decision.
HEDGING SEBAGAI PEMEDIASI PADA PENGARUH FINANCIAL DISTRESS TERHADAP FIRM VALUE Ng, Suwandi; Daromes, Fransiskus E.
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 1 (2024): 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.v21i1.4757

Abstract

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.
Exploration of Blockchain-Based Financial Models in Digital Asset Management: A Case Study in the Property and Real Estate Industry PA Andiena Nindya Putri; Susanti Usman; Ng, Suwandi; I Ketut Kusuma Wijaya; Hedar Rusman
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2633

Abstract

This article presents a comprehensive literature review exploring the application of blockchain-based financial models in digital asset management, focusing on the property and real estate industry. Blockchain technology has garnered significant attention for its potential to revolutionize traditional financial systems by offering transparent, secure, and decentralized solutions. In the context of asset management, blockchain's immutable ledger and smart contract functionalities promise increased efficiency, reduced costs, and enhanced trust among stakeholders. Through a systematic review of existing literature, this study synthesizes key findings regarding the adoption, challenges, and opportunities of blockchain-based financial models in property and real estate asset management. The analysis encompasses aspects such as tokenization of assets, smart contracts for automated transactions, regulatory considerations, and industry-specific use cases. By examining current research and industry practices, this article contributes to a deeper understanding of how blockchain technology can reshape financial models and management strategies within the property and real estate sector.
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. Daromes , Fransiskus E. E. Daromes, Fransiskus Edo, Theobaldus Juniardy Edo Ferdinandus Sampe Fery Fery Fransiskus Eduardus Daromes Fransiskus Randa Gautama, Erik Gunawan, Emylia Kusuma Hedar Rusman Hendrawan, Henky Holly, Anthony I Ketut Kusuma Wijaya IRDAWATI 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 Maximus Jehadun Mayairani Nurdiana, Triasmi Nurcahaya, Claudya Ottong, Ervina PA Andiena Nindya Putri Pamungkas, Eko Wiji Prananingrum, Dwi Kartika Robert Jao Rusiana Sari, Agustin sabil sabil, sabil Safira, Riata Dheasita Santoso, Clara Alverina Suryady, Ardi Tjiang Y Susanti Usman Tanamal, Cherly E Tangke, Paulus Tanzil, Wenny Yuliana Thamrin, Emelyn Hosni Tungadi2, Erica Verawaty Yadikarsa, Kevin Indra