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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Multiparadigma Jurnal Akuntansi, Auditing dan Keuangan Jurnal Mamangan Indonesian Journal of Sustainability Accounting and Management Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan MABIS: Manajemen dan Bisnis Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Indonesian Journal of Accounting and Governance Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi The Indonesian Journal of Accounting Research Enrichment : Journal of Management Jurnal Cahaya Mandalika Jurnal Abdimas Musi Charitas Media Riset Akuntansi Auditing & Informasi Mamangan Social Science Journal Indonesian Journal of Sustainability Accounting and Management JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Akuntansi dan Keuangan
Suwandi Ng
Universitas Atma Jaya Makassar
Humanities 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 Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Indonesian Journal of Accounting and Governance

 1 
FILANTROPI SEBAGAI PREDIKTOR NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN Suwandi Ng; Fransiskus Eduardus DAROMES; Merlin Lukita; Yakobus K Bangun; Lukman Lukman
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i2.125

Abstract

This research demonstrates that philanthropic activity is a predictor of firm value through financial performance. The population used is all non-financial companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period. The number of samples is 101 companies each year, which were selected by purposive sampling method. The results of this study indicate that philanthropy has a significant effect on financial performance but not significant on firm value. However, another finding reveals that financial performance has a significant effect on firm value. Based on Sobel's test results, it shows that financial performance mediates the effect of philanthropy on firm value.
FILANTROPI SEBAGAI PREDIKTOR NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN Suwandi Ng; Fransiskus Eduardus DAROMES; Merlin Lukita; Yakobus K Bangun; Lukman Lukman
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i2.125

Abstract

This research demonstrates that philanthropic activity is a predictor of firm value through financial performance. The population used is all non-financial companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period. The number of samples is 101 companies each year, which were selected by purposive sampling method. The results of this study indicate that philanthropy has a significant effect on financial performance but not significant on firm value. However, another finding reveals that financial performance has a significant effect on firm value. Based on Sobel's test results, it shows that financial performance mediates the effect of philanthropy on firm value.
PENGALAMAN, KOMPLEKSITAS TUGAS DAN SELF EFFICACY SEBAGAI DETERMINAN SKEPTISISME PROFESIONAL UNTUK MEMBENTUK AUDIT JUDGMENT Paulus Tangke; Suwandi Ng; Erica Tungabdi
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i2.123

Abstract

This study aims to analyze the influence of Experience, Task Complexity, and Self Efficacy on audit judgment through Professional Skepticism as an intervening variable. The population in this study is a Public Accounting Firm in Indonesia, which is listed on the Indonesian Public Accounting Firm Directory 2018. The sample in this study was 14 Public Accounting Firm in Sulawesi and using purposive sampling method. Sources of data in this study are primary data collected through questionnaires. This study use multiple linear regression analysis and path analysis.The results showed that experience has a negative and not significant on professional skepticism, task complexity has a negative and significant on professional skepticism, self efficacy has a positive and significant on professional skepticism. Experience, self efficacy, and professional skepticism has a positive and significant on audit judgment. Task complexity has a negative and significant on audit judgment. Professional skepticism can not mediate the relationship between experience on audit judgment. Professional skepticism may mediate the task complexity and self efficacy on audit judgment.
Co-Authors Adi Mursalin Ana Mardiana Anthony Holly Ardi Wongso B.M.A.S. Anaconda Bangkara BillY Dewantara Cesilia Novita Simarmata Chen Kelvin Cherly Tanamal Edwin Triyuwono Erica Honasan Ho Erica Tungabdi Erik Gautama Fadly Chandra Felicia Katrin Phie Fitrianingsih Amalo Fransiskus Eduardus Daromes Fransiskus Randa H. MR. Ulung Sembiring Ignatius Septo Pramesworo Ignatius Septo Pramesworo Ina Marice Irdawati Jacob, Jufri Jamaluddin Majid James Raynold Gandasully Kampo, Kunradus Laros Tuhuteru Lasty Agustuty Lenny Kawandy Leonardus Matangkin Lukman Lukman Lukman Lukman Merlin Lukita Michael Alexander Rotty Monica Monica Monica Muhammad Azizi Norbertus Domentris Bouk Novita Wijaya Obertus Bilang La'bi OKTAVIANUS PASOLORAN Otniel Hongdoyo Paulus Tangke Riata Dheasita Safira Richard Wiratama Richard Wiratama Risusantho Te'dang Rizqy Aiddha Yuniawati Robby Tansy Hamdani Robert Jao Sam Ronald Steffani Jaya Stevi Wijaya Suardi Tanasal Suwandi Ng Wenny Yuliana Tanzil Yakobus K Bangun Yakobus K. Bangun Yuli Purbaningsih Yulianthy Ho Yundari, Yundari