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<![CDATA[JOB BURNOUT DAN REDUCED AUDIT QUALITY PRACTICES (RAQP) DALAM PERSPEKTIF ROLE STRESS ]]>
<![CDATA[Richard Wiratama]]>;
<![CDATA[Suwandi Ng]]>;
<![CDATA[Lukman Lukman]]>
<![CDATA[ SIMAK Vol 17 No 01 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v17i01.71
<![CDATA[The purpose of this study were to investigate the influence of role stressors (role ambiguity, role conflict, and role overload) to the reduced audit quality practices (RAQP) were tested both directly and indirectly through the variable job burnout. Respondents in this study are auditors who working in 15 Public Accounting Firms at Sulawesi, Papua, and Maluku. Data collection procedures in the study were taken directly (Administered Personality Questionnaires) in Public Accounting Firm located in Makassar, while the public accounting firm which the outside of Makassar were spread by sending questionnaires (Mail Questionnaires). Data were analyzed using the path analysis. The results of this study indicate that role stressors (role ambiguity, role conflict, and role overload) have a positive and significant effect on job burnout and also job burnout has a positive and significant effect on reduced audit quality practices (RAQP). The direct influence of role stressors (role ambiguity, role conflict, and role overload) have a positive but not high enough to have a strong influence on reduced audit quality practices (RAQP). Implications practice of this research are as learning profession Public Accountants and auditors to take preventive actions and improvements on stress due to role stressors.]]>
<![CDATA[STRUKTUR KEPEMILIKAN PERUSAHAAN SEBAGAI MEKANISME PEMBENTUKAN PRINSIP KONSERVATISME UNTUK MENCIPTAKAN RESPON PASAR ]]>
<![CDATA[Yulianthy Ho]]>;
<![CDATA[Suwandi Ng]]>;
<![CDATA[Paulus Tangke]]>
<![CDATA[ SIMAK Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v17i02.92
<![CDATA[The aim of this research is to investigate whether institutional ownership and family ownership have an impact to conservatism, whether institutional ownership, family ownership and conservatism have an impact to ERC, and whether conservatism is able to mediate the impact of institutional ownership and family ownership to ERC. The population used in this research is all non-financial companies listed on the Indonesia Stock for the period 2014-2017. The number of samples used amounted 147 companies each year, selected using purposive sampling method. Path analysis is used to analyze the data in this research. The first substructure equation of this research shows that institutional ownership and family ownership have a positive impact on conservatism. The second substructure equation shows that institutional ownership positively affects the ERC, while family ownership and conservatism negatively affect the ERC. The results of a sobel test indicate that conservatism fails to mediate the impact of institutional ownership and family ownership towards ERC. The implications of this research is that investors can consider institutional ownership, family ownership, and the application of conservatism principles that can affect the response to the firms’ earnings quality as measured by earnings response coefficient (ERC).]]>
<![CDATA[STRUKTUR KEPEMILIKAN SEBAGAI MEKANISME PENINGKATAN KUALITAS AUDIT DAN DAMPAKNYA TERHADAP REAKSI PASAR ]]>
<![CDATA[Stevi Wijaya]]>;
<![CDATA[Suwandi Ng]]>;
<![CDATA[James Raynold Gandasully]]>
<![CDATA[ SIMAK Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v17i02.94
<![CDATA[The purpose of this research was to investigate whether foreign ownership and government ownership have an impact on audit quality and whether audit quality has an impact on market reaction. The population used in this research are all companies listed on the Indonesia Stock Exchange with the research period 2015-2017. The method of determining the sample using purposive sampling with certain criteria and using secondary data so that only 102 companies were selected to used being sample, The method of analysis used linear regression analysis using SPSS 20. The results of this research show that foreign ownership has a positive but not significant impact on audit quality. Government ownership has a positive and significant impact on audit quality. While audit quality has a positive and significant impact on market reaction. The implication is foreign and government ownership are expected to use Public Accounting Firm with good competence and experience capable of evaluating and verifying financial statements so thai it is free from mistakes that will improve the credibility of financial statements, and increasing the confidance of users of financial statements such as shareholders,creditors. So it will affect the company stock price.]]>
<![CDATA[PENGARUH CORPORATE GOVERNANCE DAN POLITICAL CONNECTION TERHADAP TAX AVOIDANCE DAN DAMPAKNYA PADA NILAI PERUSAHAAN ]]>
<![CDATA[Suwandi Ng]]>;
<![CDATA[Felicia Katrin Phie]]>
<![CDATA[ SIMAK Vol 18 No 01 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v18i01.110
<![CDATA[This study aims to investigate the influence of corporate governance and political connection to tax avidance, and its impact on value of firm. The population used is all companies listed on the Indonesia Stock Exchange (IDX) with the study period 2015-2017. The sample size is 102 companies per year, selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis was used to analyze data and hypothesis test of mediation was done by sobel test. The results of this study indicate that corporate governance has a negative and significant influence on tax avoidance, while the political connection has a positive and significant effect on tax avoidance. Tax avoidance has a negative and significant influence on firm value. In addition, tax avoidance can mediate the influence of political connection on firm value. The implications of this research are companies with high levels of corporate governance practices that have better controls, thus reducing tax avoidance. While the relationship of political connection encourage companies to act more aggressively in tax avoidance action. Tax avoidance conducted by the company shows the practice of tax avoidanceso as to lower the level of investor confidence in investing its capital that impact on the decline in corporate value.]]>
<![CDATA[INTERAKSI KINERJA KEUANGAN PERBANKAN DAN TATA KELOLA DALAM MENINGKATKAN RETURN SAHAM ]]>
<![CDATA[Ina Marice]]>;
<![CDATA[Fransiskus E. Daromes]]>;
<![CDATA[Suwandi Ng]]>
<![CDATA[ SIMAK Vol 19 No 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v19i01.173
<![CDATA[This research was conducted to investigate the effect of banking performance on stock returns as moderated by corporate governance. The population used in the study were all banks listed on the IDX for the period 2015-2019. The sample in this study were 30 banks selected using purposive sampling method. The analysis was carried out with the help of SPSS 25 and hypothesis testing using multiple linear regression analysis and moderating regression analysis (MRA). The results of this study indicate that banking performance in the form of LDR, CAR, and ROA partially and simultaneously affects stock returns, NPL partially and simultaneously has no effect on stock returns, governance is able to moderate the relationship between LDR, CAR, and ROA on stock returns, but unable to moderate the relationship between NPL and stock returns.]]>
<![CDATA[FILANTROPI SEBAGAI PREDIKTOR NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN ]]>
<![CDATA[Suwandi Ng]]>;
<![CDATA[Fransiskus Eduardus DAROMES]]>;
<![CDATA[Merlin Lukita]]>;
<![CDATA[Yakobus K Bangun]]>;
<![CDATA[Lukman Lukman]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v4i2.125
<![CDATA[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.]]>
<![CDATA[FILANTROPI SEBAGAI PREDIKTOR NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN ]]>
<![CDATA[Suwandi Ng]]>;
<![CDATA[Fransiskus Eduardus DAROMES]]>;
<![CDATA[Merlin Lukita]]>;
<![CDATA[Yakobus K Bangun]]>;
<![CDATA[Lukman Lukman]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v4i2.125
<![CDATA[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.]]>
<![CDATA[PENGALAMAN, KOMPLEKSITAS TUGAS DAN SELF EFFICACY SEBAGAI DETERMINAN SKEPTISISME PROFESIONAL UNTUK MEMBENTUK AUDIT JUDGMENT ]]>
<![CDATA[Paulus Tangke]]>;
<![CDATA[Suwandi Ng]]>;
<![CDATA[Erica Tungabdi]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v4i2.123
<![CDATA[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.]]>
<![CDATA[AKUNTABILITAS BERBASIS METTĀ DAN KAMMA ]]>
<![CDATA[Suardi Tanasal]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Suwandi Ng]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 10, No 3 (2019): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2019.10.3.26
<![CDATA[Abstrak: Akuntabilitas Berbasis Mettā dan Kamma. Penelitian ini bertujuan untuk menggali makna akuntabilitas Mettā dan Kamma dalam perspektif ajaran Buddha. Penelitan ini menggunakan metode fenomenologi terhadap pengelola, rohaniwan, dan umat Vihara binaan Sangha Theravada Indonesia di Kota Makassar. Hasil penelitian menunjukkan akuntabilitas Mettā dimaknai melalui gaya kepemimpinan menggunakan pendekatan hati dan pemberdayaan sebagai bentuk penyaluran cinta kasih. Sementara itu akuntabilitas Kamma dimaknai melalui kepercayaan dan ketaatan pada hukum Kamma. Kedua makna tersebut membuat pengelola berlaku transparan dan taat terhadap peraturan yang berlaku. Abstract: Accountability Based on Mettā and Kamma. This study aims to explore the meaning of Mettā and Kamma's accountability from the perspective of Buddhism. This research uses phenomenological method to organizers, clergy, and followers of the Theravada Indonesian Sangha temples in Makassar City. The research shows that Mettā accountability is interpreted through a leadership style using a heart approach and empowerment as a form of channeling love. Meanwhile, Kamma's accountability is understood through trust and obedience to the law of Kamma. Both meanings make the organizers transparent and obedient to the applicable regulations.]]>
<![CDATA[SERTIFIKASI DOSEN DALAM PERSPEKTIF SISTEM PENGUKURAN KINERJA DAN PEMBENTUKAN MENTAL MODEL ]]>
<![CDATA[Fransiskus Eduardus Daromes]]>;
<![CDATA[Suwandi Ng .]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 2 (2014): VOL.3 NO. 2 EDISI NOPEMBER 2014 ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Stikubank ]]>
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<![CDATA[Lecturer certification is a process and forms of recognition of a faculty member associated with qualification, competenceand contribution that deserve to be called a professional lecturer. This study aims to empirically examine the effect ofcertification on faculty members in the perspective of performance measurement systems to psychological empowermentand mental model building and subsequent impact on the performance of the lecturer. The research model was built on thebasis of goal setting theory. We collected data using a mail survey on lecturers who have been certified in the province ofSouth Sulawesi, Indonesia. The selection of respondents was based on the consideration that the respondent hasexperienced the whole certification process and have benefited directly and carry out the legal consequences of thecertification. Data analysis was conducted using structural equation modeling. The results showed that the measurementsystem on lecturers certification have both positive and significant relationship to the dimensions of psychologicalempowerment and the mental models. Further more, mental models have positive and significant influence on theperformance of the lecturer. Similarly, the dimensions of psychological empowerment were positively related to managerialperformance, but only the dimension of meaning tha thave a significant effect. The research findings reveal importance ofbehavioral aspects in deciding lecturer certification systems during the certification process and the implementation.Further more, this paper contributes to the literature on lecturer certification, performance measurement systems, andmental models.Keywords: lecturer certification, performance measurement systems, mental model, and psychological empowerment,lecturers’ performance]]>
