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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma Jurnal Akuntansi, Auditing dan Keuangan Indonesian Journal of Sustainability Accounting and Management AKRUAL: Jurnal Akuntansi Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURIKOM (Jurnal Riset Komputer) MABIS: Manajemen dan Bisnis Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah Akuntansi Manajemen JEMMA | Journal of Economic, Management and Accounting Jurnal Akuntansi Kompetif Indonesian Journal of Accounting and Governance Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Riset Terapan Akuntansi Accounting Profession Journal (APAJI) Jurnal Akuntansi Jurnal Akuntansi dan Keuangan Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Tangible Journal INVOICE : JURNAL ILMU AKUNTANSI Peka: Jurnal Pengabdian Kepada Masyarakat Journal of Financial and Tax Jurnal Akuntansi dan Keuangan Indonesia Contemporary Journal on Business and Accounting Media Riset Akuntansi Auditing & Informasi Indonesian Journal of Sustainability Accounting and Management Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Jurnal Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan Indonesian Journal of Accounting and Governance Jurnal Akuntansi Kontemporer
Fransiskus Eduardus Daromes
Program Magister Akuntansi Universitas Atma Jaya Makassar
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.539 KB) | DOI: 10.25170/jara.v11i1.53

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.539 KB) | DOI: 10.25170/jara.v11i1.53

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.539 KB) | DOI: 10.25170/jara.v11i1.53

Abstract

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.
PERAN MEDIASI PENGUNGKAPAN LINGKUNGAN PADA PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Fransiskus Eduardus DAROMES
Jurnal Akuntansi Vol 14 No 1 (2020): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v14i1.1263

Abstract

The purpose of this study is to examine the effect of environmental performance on firm value both directly and through environmental disclosure. Population used is the whole company listed in Indonesia Stock Exchange period 2014-2018. Number of samples are 10 firms each year, were selected by purposive sampling method and using secondary data, i.e. the annual report, PROPER and sustainability report. The analytical methods used are path analysis and hypotesis mediation analysed by using sobel test. Statistical test shows that environmental performance has positive and significant effect on environmental disclosure. Environmental performance and environmental disclosure have positive and significant effect on firm value. This research also shows environmental disclosure mediates the effect of environmental performance on firm value
PENGARUH CEO DUALITY DALAM HUBUNGAN  ORGANIZATIONAL SLACK DAN ESG TERHADAP KINERJA PERUSAHAAN Tandiamal, Fritzline Geralda; Daromes, Fransiskus Eduardus; Tangke, Paulus; Daromes, Fransiskus E.
Jurnal Akuntansi Vol 19 No 2 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i2.7127

Abstract

This study examines the effect of organizational slack and Environmental, Social, and Governance (ESG) on firm performance. It compares these relationships between companies with CEO duality and those with CEO non-duality. The study is grounded in the resource-based view (RBV) and stakeholder theory. The population of this research consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The data used are financial statements and annual reports, with a total of 145 company samples selected using the purposive sampling method. The results indicate that organizational slack has a positive and significant effect on firm performance. ESG also has a positive and significant effect on firm performance. In addition, CEO duality strengthens the effect of both organizational slack and ESG on firm performance. This research provides theoretical contributions by reinforcing the RBV and stakeholder theory, as well as practical implications for management and investors in leveraging slack, integrating ESG practices, and considering leadership structure as a factor that can improve firm performance.
PENGARUH CEO DUALITY DALAM HUBUNGAN  ORGANIZATIONAL SLACK DAN ESG TERHADAP KINERJA PERUSAHAAN Tandiamal, Fritzline Geralda; Daromes, Fransiskus Eduardus; Tangke, Paulus; Daromes, Fransiskus E.
Jurnal Akuntansi Vol 19 No 2 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i2.7127

Abstract

This study examines the effect of organizational slack and Environmental, Social, and Governance (ESG) on firm performance. It compares these relationships between companies with CEO duality and those with CEO non-duality. The study is grounded in the resource-based view (RBV) and stakeholder theory. The population of this research consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The data used are financial statements and annual reports, with a total of 145 company samples selected using the purposive sampling method. The results indicate that organizational slack has a positive and significant effect on firm performance. ESG also has a positive and significant effect on firm performance. In addition, CEO duality strengthens the effect of both organizational slack and ESG on firm performance. This research provides theoretical contributions by reinforcing the RBV and stakeholder theory, as well as practical implications for management and investors in leveraging slack, integrating ESG practices, and considering leadership structure as a factor that can improve firm performance.
Co-Authors Adi Chandra Syarif Agnes Novita Ida S. Alfonsus Jantong Alfonsus Jantong, Alfonsus Ana Mardiana Anthony Holly Anthony Holly Ary Agus Setiawan Asri, Marselinus Bangun, Yakobus Kaditti Cesilia Novita Simarmata Chen Kelvin Cicilia Erna Susilawati Clara Alverina Santoso Della Amelia Coeputra Divine Prilly Yolanda Edwin Triyuwono Elisabeth Supriharyanti Erik Gautama Eugenia, Michelle Putri Florencia Irene Purwanto Fransiskus Randa Gautama, Erik Goman, Michael Gunawan, Stevi Revigi Harimurti, Yohanes Hartono Hartono Herlinda Pietoyo Holly, Anthony Ina Marice Jehadun, Maximus Joshua Santoso Kala’Padang, Flaviana Iki Kampo, Kunradus Kampo, Kunradus Korina P. Legaspi Kresensia, Vince La'bi', Melihana Bilang Lasty Agustuty Laurentius Christian Oktavianus Liwa, Kezia Hertasneng Liyanto, Stanesie Lukman Lukman LUKMAN, LUKMAN Marco Marco Mardiana, Ana Marselinus Asri Marselinus Asri Medeleen Florencia Kawilarang Melyna, Melyna Michael Goman Michelle Loeferdy Michelle Putri Eugenia Monica Nerissa Arviana Nerissa Arviana, Nerissa Novita Wijaya Oei Oei OKTAVIANUS PASOLORAN Oktavianus, Laurentius Christian Ono, Yuri Pakiding, Daniel L. Paulus Tangke Phie Chyan Priscilla Leony Rustan Ridwan, Wildan Rifaldy Wiasal Robert Jao Rustan, Priscilla Leony Sam Ronald Samparaya, Rachmat Sampe, Ferdinandus Sariri, Harly Sereh, Jeane Lelyana Stanesie Liyanto Steffi Nontji Sumarta, Sean Coonery Suryady, Ardi Tjiang Y Suwandi Ng Suwandi Ng Suwandi Ng Suwandi Ng Tamara Limbunan Tandiamal, Fritzline Geralda Tangke, Paulus Tansil, Dance Widya Wiradana Winardi, Sherina Yono, Benhard Yosephina F. Ogot Yulianus Bottong Yundari, Yundari Yuri Ono