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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Jurnal Ilmiah Akuntansi dan Bisnis 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 Jurnal Abdimas Musi Charitas Contemporary Journal on Business and Accounting Media Riset Akuntansi Auditing & Informasi Jurnal Keuangan dan Bisnis 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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UKURAN PERUSAHAAN DAN TINGKAT LEVERAGE SEBAGAI PENDORONG PENERAPAN HEDGING UNTUK MENEKAN RISIKO IDIOSINKRATIK Cesilia Novita Simarmata; Suwandi Ng; Fransiskus E. Daromes
AJAR Vol 2 No 02 (2019): 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.v2i02.80

Abstract

This research aims to investigate the role of firm size and leverage to be determinants of hedging application in order to suppress idiosyncratic risk. This research measured firm size using natural logarithm of total assets, debt to equity ratio for leverage, dummy variable for hedging activity, and Three Factor Model by Fama and French for idiosyncratic risk. The main theory used in these research are signaling theory and agency theory. The population used is non-financial companies listed on the Indonesian Stock Exchange for period of 2013-2017. The number of samples are 94 firms each year, selected by purposive sampling method. This research used documentary data, such as the annual report and financial statements. This research also used path analysis to analyze the data and sobel test to analyze the mediation role of hedging. The results of this research show that firm size and leverage have a positive and significant effect to hedging. Firm size has a positive but not significant effect to idiosyncratic risk, whilst leverage has a positive and significant effect to the latter. Firm size has a significant effect to idiosyncratic risk through hedging activity as mediator. Surprisingly, leverage does not need hedging to mediate its effect to idiosyncratic risk. This research is expected to be a reference for management to improve firm performance so it could gain investor trusts through hedging application as financial strategy. Investor could also use the results of this research as considerations for investment decision making.
AN EMPIRICAL EVIDENCE OF HOW SUSTAINABILITY DISCLOSURE AFFECTS FIRM VALUE THROUGH SYSTEMATIC RISK Steffi Nontji; Fransiskus Eduardus Daromes; Kunradus Kampo
AJAR Vol 5 No 01 (2022): 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.v5i01.262

Abstract

The purpose of this study is to investigate the effect of sustainability report disclosure on firm value which is tested both directly and through the role of systematic risk. The research model is built on the arguments of stakeholder theory and agency theory to explain the relationship between research variables. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2017-2019. This research uses purposive sampling method. The number of samples obtained as many as 28 companies. Path analysis was used to analyze the data and the mediation hypothesis was tested using the Sobel test. The results of this study indicate that the sustainability report has a negative and significant effect on systematic risk, systematic risk has a negative and significant effect on firm value, and the sustainability report has a positive and insignificant effect on firm value. The results of the Sobel test show that systematic risk mediates the effect of sustainability reporting on firm value.
INTERAKSI KINERJA KEUANGAN PERBANKAN DAN TATA KELOLA DALAM MENINGKATKAN RETURN SAHAM Ina Marice; Fransiskus E. Daromes; Suwandi Ng
SIMAK Vol 19 No 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v19i01.173

Abstract

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.
INTERACTION EFFECT OF SUSTAINABILITY REPORTING AND ENTERPRISE RISK MANAGEMENT ON BUSINESS PERFORMANCE Michael Goman; Fransiskus Eduardus DAROMES; Paulus Tangke
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 1 (2021): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i1.187

Abstract

This study provides empirical evidence of the interaction of sustainability reporting and Enterprise risk management on business performance. A number of previous literature has found a significant positive effect of ERM implementation on overall business performance, however, the number of studies investigating the interaction of sustainability reporting and ERM is still limited. We build this research model based on modern portfolio theory and stakeholder theory. Data testing was carried out using the moderation regression method in examining the three variable relationships above. The results showed that there was a significant positive effect of ERM on business performance as measured using EVA. Meanwhile, sustainability reporting, although able to strengthen the coefficient of determination relationship between ERM and EVA, does not have a significant moderating effect on the relationship between the two variables.
SERTIFIKASI DOSEN DALAM PERSPEKTIF SISTEM PENGUKURAN KINERJA DAN PEMBENTUKAN MENTAL MODEL Fransiskus Eduardus Daromes; Suwandi Ng .
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 2 (2014): VOL.3 NO. 2 EDISI NOPEMBER 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

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
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)

Abstract

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
PENGARUH VOLUNTARY DISCLOSURE, RELEVANSI NILAI, DAN KEPEMILIKAN ASING TERHADAP COST OF EQUITY: ASIMETRI INFORMASI SEBAGAI VARIABEL PEMEDIASI Clara Alverina Santoso; Fransiskus E. Daromes
Dinamika Akuntansi Keuangan dan Perbankan Vol 8 No 2 (2019): VOL. 8 NO. 2 2019
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (577.854 KB)

Abstract

The purpose of this study was to investigate the effect of voluntary disclosure, value relevance, and foreign ownership on information asymmetry, the effect of voluntary disclosure, value relevance, foreign ownership, and information asymmetry on the cost of equity and the mediating role of information asymmetry to voluntary disclosure, value relevance, and foreign ownership of the cost of equity. Population used in this study is the whole manufacturing company listed on Indonesia Stock Exchange (IDX) period 2015 - 2017. Total samples are 240 companies for 3 years selected by purposive sampling method and using secondary data, i.e. annual report and financial report collected from IDX database, yahoo finance and each company’s official website. The results of this study indicate that voluntary disclosure and value relevance of financial statements can reduce information asymmetry, while foreign ownership can increase information asymmetry, but the influence of value relevance and foreign ownership is weak. The findings also indicate voluntary disclosure, value relevance, and information asymmetry can increase the cost of equity, while foreign ownership can reduce the cost of equity, but the effect of voluntary disclosure, value relevance, and foreign ownership is weak. This finding implies that companies must pay attention to the problem of information asymmetry because investor trust is important in reducing the company's cost of equity. Low information asymmetry will also increase security for investors in investing. Keywords: voluntary disclosure, value relevance, foreign ownership, asymmetry information, and cost of equity.
Teknologi Informasi terhadap Kualitas Laba dengan Pengendalian Internal sebagai Variabel Pemediasi Widya Wiradana; Oei Oei; Fransiskus E. Daromes; Kunradus Kampo
Jurnal Bisnis dan Ekonomi Vol 25 No 2 (2018): VOL. 25 NO. 2 EDISI SEPTEMBER 2018
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.328 KB)

Abstract

The purpose of this research was to investigate the effect of information technology on internal control, the effect of internal control on earning quality, and the role of internal control in mediating the relationship of information technology to earning quality. Population used is financial company public listed in Indonesia Stock Exchange period from 2014-2016. Number of samples are 71 firms each year, was selected by purposive sampling method and using secondary data, the annual report. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The result of analysis show that information technology has a positive and significant effect on internal control. Internal control has a positive and significant effect on earning quality. This research also shows that the internal control plays a role in mediate the effect of information technology disclosure on earning quality. The implication is the firms must improve information technology and five component of internal control (control environment, risk assessment, control activities, information and communication and monitoring) so that the earnings information in the financial statements of the company to be more qualified.
Total Quality Management sebagai Mekanisme Pendorong Competitive Advantagedan Inovasi untuk Mencapai Kinerja Perusahaan: Studi Empiris pada Perusahaan Real Estate Ary Agus Setiawan; Fransiskus E. Daromes
Jurnal Bisnis dan Ekonomi Vol 26 No 1 (2019): VOL. 26 NO. 1 2019 EDISI MARET 2019
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.445 KB)

Abstract

Total Quality Management (TQM) is an effort so that the implementation of all company activities becomes integrated, planned, effective and efficient in order to produce good and sustainable performance. Total Quality Management (TQM) is also a guide for companies to be able to manage resources within the company to the maximum in order to improve their performance and be brave to compete with their competitors. This study investigates the effect of Total Quality Management (TQM) on Competitive Advantage, innovation and company performance. The research conducted through an online survey of property companies in Indonesia with research respondents was Middle-Top Level Management in the Indonesian property sector. Data analysis was carried out through a regression process and path analysis.The results of this study indicate that Total Quality Management (TQM) has a positive effect on Competitive Advantage, innovation but has no significant effect on company performance. Total Quality Management (TQM) affects the company's performance through the mechanism of innovation and Competitive Advantage
Role of Hedging Mechanism in Maintaining Volatility Cash Flow and Growth Opportunity and Their Impact on Investor Reaction Hartono Hartono; Oktavianus Pasoloran; Fransiskus Eduardus Daromes
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (857.616 KB) | DOI: 10.24843/JIAB.2020.v15.i01.p03

Abstract

This study aims to investigate the role of forward contract hedging in maintaining volatility cash flow and growth opportunity and its impact on investor reaction. The population in this study included 242 non-financial companies listed on the Indonesia Stock Exchange from 2013–2017. The sample was determined using purposive sampling, and path analysis was employed to analyze the data. Results show that forward contract hedging mediates the effects of volatility cash flow and growth opportunity on investor reaction. This research is expected to provide insights so that company management can improve performance properly and increase investor confidence through the application of hedging, thereby maintaining volatility cash flow and growth opportunity. Keywords: Cash flow volatility, growth opportunity, hedging forward contract, investor reaction.
Co-Authors Adi Chandra Syarif Agnes Novita Alfonsus Jantong Ana Mardiana Anthony Holly Anthony Holly Ary Agus Setiawan Asri, Marselinus Benhard Yono 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 Flaviana Iki Kala’Padang Florencia Irene Purwanto Fransiskus Randa Fransiskus Randa Gautama, Erik Gunawan, Stevi Revigi Harimurti, Yohanes Hartono Hartono Herlinda Pietoyo Holly, Anthony Ina Marice Jehadun, Maximus Joshua Santoso Kampo, Kunradus Kampo, Kunradus Korina P. Legaspi Kresensia, Vince Kunradus Kampo La'bi', Melihana Bilang Lasty Agustuty Laurentius Christian Oktavianus Liwa, Kezia Hertasneng Lukman Lukman Lukman LUKMAN, LUKMAN Marco Marco Mardiana, Ana Marselinus Asri Marselinus Asri Medeleen Florencia Kawilarang Melyna, Melyna Merlin Lukita Michael Goman Michael Goman Michelle Loeferdy Michelle Putri Eugenia Monica Nerissa Arviana Novita Wijaya Oei Oei OKTAVIANUS PASOLORAN Pakiding, Daniel L. Paulus Tangke Paulus Tangke Phie Chyan Priscilla Leony Rustan Rachmat Samparaya Ridwan, Wildan Rifaldy Wiasal Robert Jao Rustan, Priscilla Leony Sam Ronald 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 Suwandi Ng Suwandi Ng Tamara Limbunan Widya Wiradana Yakobus K. Bangun Yono, Benhard Yosephina F. Ogot Yulianus Bottong Yulianus Bottong Yundari, Yundari Yuri Ono Yuri Ono