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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

Author-ID : 3823849

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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PENGUNGKAPAN EMISI KARBON SEBAGAI MEKANISME PENINGKATAN KINERJA UNTUK MENCIPTAKAN NILAI PERUSAHAAN Chen Kelvin; Fransiskus E. Daromes; Suwandi Ng
Dinamika Akuntansi Keuangan dan Perbankan Vol 6 No 1 (2017): VOL. 6 NO. 1 2017
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.353 KB)

The purpose of this research was to investigate the effect of carbon emissions disclosure on financial performance, operational performance and cost of equity, the influence of financial performance, operational performance, and cost of equity on firm value, and to investigate the effect of carbon emissions disclosure on firm value mediated by financial performance, operational performance, and cost of equity. Population used is the whole company public listed in Indonesia Stock Exchange period 2013- 2015. Number of samples are 86 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The result of analysis show that carbon emissions disclosure have positive and significant effect on financial performance, operational performance and cost of equity. While financial performancebhave positive but not significant effect on firm value, operational performance have positive and significant effect onfirm value, and cost of equityhave negative and significant effect on firm value. This research also shows that the operational performance and cost of equity plays a role in mediating carbon emissions disclosure on firm value, while financial performance do not mediate the effect of carbon emissions disclosure on firm value. The implication is the firms should pay more attention to the company's relationship with the surrounding environment so that the company's image can be improved because the firm’s sustainability are not only determined by the level of profitability, but also they have to combine economic performance, the concentration of social justice, and responsibility towards environmental sustainability. Keywords: carbon emissions disclosure, financial performance, operational performance, cost of equity and firm value

STRUKTUR KEPEMILIKAN SEBAGAI MEKANISME KONTROL IDIOSYNCRATIC RISK UNTUK MENINGKATKAN NILAI PERUSAHAAN Monica Monica; Suwandi Ng
Dinamika Akuntansi Keuangan dan Perbankan Vol 7 No 1 (2018): Vol. 7 No. 1 2018
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.252 KB)

This research aims to investigate the impact of ownership structure (foreign ownership, promoter ownership, managerial ownership, and public ownership) on firm value mediated by idiosyncratic risk. The population used is the whole companies listed in Indonesian Stock Exchange (BEI) on the period of 2013-2017. The number of samples is 182 companies each year, which was selected by purposive sampling method. This research uses documentary data, i.e. the annual report and financial statements. Path analysis used to analyze data and hypothesis mediation analysed by using Sobel test. The results show that foreign ownership, managerial ownership, and public ownership have a negative and significant impact on the idiosyncratic risk, while the promoter ownership has a positive and significant impact on the idiosyncratic risk. Idiosyncratic risk and promoter have a negative and significant impact on firm value, foreign ownership has a positive but insignificant impact on firm value, while managerial ownership and public ownership have a positive and significant impact on firm value. In addition, idiosyncraticn risk can madiate the impact of ownership structure (foreign ownership, promoter ownership, managerial ownership, and public ownership) on firm value. The implication of this research is that companies and investors can consider the importance of idiosyncratic risk through diversification of ownership structure as a mechanism for achieving firm value. The idiosyncratic risk is expected to assist the investor in making business decisions as they reflect the company’s specific information and fluctuate accordingly and the movement is independent of market movements. Keywords : ownership structure, foreign ownership, promoter ownership, managerial ownership, public ownership, idiosyncratic risk, and firm value

The Role of Women on Boards as A Mechanism to Improve Carbon Emission Disclosure and Firm Value Monica Monica; Fransiskus Eduardus Daromes; Suwandi Ng
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i02.p11

This study investigates the role of women on boards as a mechanism to improve carbon emission disclosure, as a mediating effect influence on firm value. The population includes 122 nonfinancial companies listed on the Indonesia Stock Exchange from 2015 to 2019. The results of path analysis reveal that women on boards have a positive and significant effect on carbon emission disclosure, a positive but insignificant effect on firm value, and that carbon emission disclosure is pivotal in mediating women on boards and firm value. This study provides insights that persuade companies to maintain relationships with stakeholders by implementing environmental awareness and disclosing sustainability reports. Carbon emission disclosure as part of the sustainability report is a form of good corporate action in maintaining the balance of living systems on earth. Keywords: women on boards, carbon emissions disclosure, firm value

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

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.

The effect of sustainability reporting on corporate value with earnings quality as mediating variable Paulus Tangke; Suwandi Ng; Ardi Wongso
Manajemen dan Bisnis Vol 21, No 1 (2022): March 2022
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v21i1.572

The purpose of this research was to examine the effect of sustainability reporting economic, environment, and social aspect on corporate value mediated by earnings persistence, and earnings timeliness. This research used purposive sampling method that was the selected samples that meet predetermined criteria, so the number of samples that meet the criteria was 16 companies for each period from the entire population of non-financial companies listed on the Indonesia Stock Exchange in 2016 – 2019. The data analytical method used in this research was path analysis and mediation hypothesis analysed by using sobel test. The result of analysis shows that sustainability reporting economic aspect has negative but not significant, environment aspect has negative and significant, and social aspect has positive and significant relationship on the earnings persistence. While sustainability reporting economic, environment, and social aspect have positive but not significant effect on the earnings timeliness. Then, sustainability reporting economic aspect has positive but not significant relationship on the corporate value, environment and social aspect have negative and significant effect on the corporate value. Accordingly with earnings persistence has negative but not significant effect on corporate value. While earnings timeliness has positive and significant effect on the corporate value. This research also shows that earnings persistence and earnings timeliness do not mediate the effect of sustainability reporting economic, environment, and social aspect on corporate value. Keywords: sustainability reporting, earnings quality, corporate value

MEMAHAMI STRATEGI IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN KOMPREHENSIF Fransiskus E. Daromes; Suwandi Ng; Kunradus Kampo
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)

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.

Managerial Ability as a Mechanism for Creating Firm Value through Risk Management Richard Wiratama; Suwandi NG
The Indonesian Journal of Accounting Research Vol 24, No 3 (2021): IJAR September 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.551

This study investigates the role of managerial ability on the creation of firm value which is tested directly and indirectly through risk management. This research model was built based on resource-based view theory dan stakeholder theory. The population in this study was all companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sample used in this study was 183 non-financial companies, which was selected by the purposive sampling method. This study uses documentary data, i.e., the annual report and financial statements. Path analysis was used to analyze the data, and the mediation hypothesis was analyzed using the Sobel mediation test. The results of this study indicate that 1). The managerial ability has a positive and significant impact on risk management; 2). The managerial ability has a positive and significant impact on firm value; and 3). The implementation of risk management can fully mediate the impact of managerial ability on firm value. The implications of this study are expected to provide theoretical implications for the development of science in the field of accounting and management regarding the factors that affect firm value. Implications practice of this research is as learning for companies and investors to consider the importance of risk management through managerial ability as a mechanism to create firm value.

TATA KELOLA PERUSAHAAN SEBAGAI MEKANISME PENGELOLAAN RISIKO UNTUK MENINGKATKAN NILAI PERUSAHAAN Edwin Triyuwono; Suwandi Ng; Fransiskus Eduardus Daromes
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The aims of the research is to test the effect of corporate governance on firm value mediated by risk. The populations used are listed companies on Indonesia Stock Exchange (IDX) and period of 2013-2018. Purposive sampling is used to determine the sample and secondary data are used in the form of annual and financial reports of the companies. Path analysis and Sobel tests are utilized to test the hypothesis. Research results found that corporate governance has positive and significant effect on risk. Meanwhile, risk has positive and significant effect on firm value. This research also found that risk mediate the effect of corporate governance to firm value. The research implications is to enrich literature of agency theory and stakeholder theory and provide suggestions to companies, investors and the government on the prominence of implementing corporate governance to manage risks for the sustainability of the company which will provide benefits to its stakeholders.

PERAN MEDIASI PENGENDALIAN INTERNAL DAN BUDAYA ETIS TERHADAP TINDAKAN FRAUD Fadly Chandra; Suwandi NG; Cherly Tanamal
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 1 (2021): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study was to investigate the role of ethical culture mediation and internal control in the relationship between anti-fraud investment and fraud in the banking sector in Makassar. The research sample used purposive sampling method. The data collection technique used a survey method with a questionnaire. The population of this study were managers or heads of departments who worked in banking companies in Makassar with a total of 120 respondents. Path analysis and sobel test were used to test this hypothesis. The results of this study indicate that the perceived increase in anti-fraud investment has a positive effect on the mediating variables of ethical culture and internal control. Ethical culture mediates the negative and significant influence between anti-fraud investment and fraud. These findings imply that investing in an ethical culture is more effective in preventing fraud.

Public Ownership And Firm Value: Mediation Role Of Carbon Emissions Disclosure Suwandi Ng; Robert Jao; Fransiskus E. Daromes; Monica
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.1049

Carbon emissions and the risk of climate change have a great impact on the environment and company performance. This study provides empirical evidence that public ownership encourages the disclosure of carbon emissions and their subsequent impact on firm value. In contrast to previous studies related to the driving factors for carbon emission disclosure which only focused on the role of directors and aspects of company characteristics, this study considers the ownership aspect in this case public ownership in encouraging the disclosure of carbon emissions and its subsequent impact on firm value. The research data was obtained from the Financial Statements of 122 companies listed on the Indonesia Stock Exchange for the observation period from 2015 to 2019. The data were selected using the purposive sampling method. The results of this study indicate that public ownership has a positive and significant effect on the disclosure of carbon emissions while a company is owned by the public increases firm value but not significantly. The results also show that disclosure of carbon emissions plays a role in mediating public ownership of the value of the company. The implications of this study confirm the stakeholder theory that companies should protect stakeholders by implementing environmental management and disclosing sustainability reports that provide information about their social, economic, and environmental performance.

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

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