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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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THE EFFECT OF INTELLECTUAL CAPITAL ON SUSTAINABLE GROWTH MODERATED BY THE GREEN INNOVATION STRATEGY Medeleen Florencia Kawilarang; Fransiskus E. Daromes; Paulus Tangke
AJAR Vol 6 No 01 (2023): 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.v6i01.365

Abstract

This research investigates the effect of intellectual capital on sustainable growth and investigates the moderating role of green innovation strategy in the relationship between intellectual capital and sustainable growth. This research collected 20 companies based on purposive sampling of all non-financial companies on the Indonesia Stock Exchange (IDX) period 2017-2020. The results show that intellectual capital has a negative and significant effect on sustainable growth. The findings also show that green innovation strategy is able to moderate the relationship between intellectual capital and sustainable growth. This research recommends positive values ​​in the green innovation strategy to control intellectual capital in order not to threaten the company's sustainability.
Analisis Aspek Materialitas Dalam Pelaporan Keberlanjutan Fransiskus Eduardus Daromes; Anthony Holly; Michelle Loeferdy
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.1-17

Abstract

The purpose of this study is to analyze how materiality manifests in the reports of several companies in Indonesia in 2020. This study uses qualitative methods by using secondary data in the form of documents as data collection. The results of this study indicate that the economic, environmental, and social activities of each company that are disclosed as material in the report differ with different data completions even though they use the same guidelines (GRI Standards) in the preparation of the report.
EFFECT OF FINANCIAL PERFORMANCE AND FOREIGN OWNERSHIP ON COMPANY VALUES Ana Mardiana; Fransiskus Eduardus Daromes; Joshua Santoso
SIMAK Vol 21 No 01 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v21i01.426

Abstract

This study aims to examine the effect of financial performance and foreign ownership on firm value (empirical study on LQ 45 index companies in 2017-2019. Financial performance in this study is measured by Return on Equity (ROE) while firm value is measured by Tobin's Q. This type of research is explanatory research and the theory used in this study is Signaling Theory. The population in this study was obtained using a purposive sampling method on the LQ 45 index companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period which were included in the LQ 45 list respectively. The number of samples is 32 companies using secondary data, namely annual reports and financial statements. The analytical method used is multiple linear regression analysis with SPSS (Statistical Product and Service Solutions) tools. The results showed that financial performance had a significant positive effect on firm value. Foreign ownership has a significant positive effect on firm value.
Corporate Social Responsibility as Economic Mechanism for Creating Firm Value Sam Ronald; Suwandi Ng; Fransiskus Eduardus Daromes
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 1 (2019): June 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i1.69

Abstract

This research is aimed to investigate the influence of corporate social responsibility (CSR) on financial variables such as financial constraints, risks and earnings quality as a mediating aspects for creating firm value. Data were collected from manufacturing companies listed on the Indonesia Stock Exchange for 2013–2016. By using regression and path analysis method, the result shows that CSR has a significant influence on increasing firm value. Meanwhile, the indirect influences show that financial constraints and risk have a positive mediating role in the relationship between CSR and firm value, while the quality of earnings has no mediating role. The finding reveals a difference result with previous studies that CSR has an influence on reducing firm risk. Conflict of stakeholder interest exists as the result of excessive CSR activities and trading noise are used to explain this relationship. This study also indicates that cash flow has better role in increasing firm value compared to the accounting earnings of firm.
Carbon Emissions Disclosure as Mechanism to Increase Environmental Performance and Control of Idiosyncratic Risk: How They Impact Firm Value Fransiskus Eduardus Daromes; Suwandi Ng; Novita Wijaya
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.299

Abstract

This research attempts to investigate the predictive effect of carbon emissions disclosure on firm value both directly and through environmental performance and idiosyncratic risk. With data collected from all non-financial high-profile companies listed on the Indonesia Stock Exchange and testing through path analysis, findings reveal that carbon emissions disclosure has a positive significant effect on environmental performance, but not on idiosyncratic risk and firm value. Further statistics testing showed that both idiosyncratic risk and environmental performance have a positive and significant effect on firm value. We also used Sobel testing to test mediation role of environmental performance and idiosyncratic risk on the effect of carbon emissions disclosure on firm value. The results show that environmental performance plays a mediating role whereas idiosyncratic risk does not. The implications of this research study are discussed from both theoretical and managerial perspectives.
Joint Impact of Financial Performance and Corporate Social Responsibility on Firm Value: Does Legitimacy Matter? Fransiskus Eduardus Daromes; Suwandi Ng; Korina P. Legaspi
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 1 (2023): June 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i1.651

Abstract

The purpose of this study is to examine the effect of the interaction of financial performance and corporate social responsibility disclosure on firm value. The research model was constructed from the theory of legitimacy and used a purposive sampling method. The companies in the sample were non-financial companies listed on the Indonesian Stock Exchange for the period 2017-2019 that disclose annual and sustainable development reports respectively. Analysis of data by moderate regression analysis. The results of this study indicated that neither financial performance nor corporate social responsibility had a significant effect on firm value. On the other hand, the interaction between financial performance and disclosure of corporate social responsibility had a significant positive effect on firm value. Furthermore, the implications of the research both theoretically and practically have been discussed.
MENGUAK NILAI FALSAFAH TALLU LOLONA: LOLO TAU DALAM PEMBERDAYAAN ANGGOTA CREDIT UNION SAUAN SIBARRUNG Fransiskus Randa; Fransiskus E. Daromes; Yulianus Bottong
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

Abstract

This study aims to uncover one of the philosophical values of Tallu lolona, namely lolo tau (human shoots) in an effort to increase the empowerment of cooperative members as part of the process of re-actualizing local cultural values of an area. The research was conducted in one of the cooperatives located in the Tana Toraja area which has strong cultural values.This study uses a qualitative approach using ethnographic methods and uses one of the Tallu Lona philosophy, namely Lolo Tau in Toraja society as an analytical tool. The data was collected through in-depth interviews with several key informants, field observations and the collection of cultural artifacts in the field. The object of the research was the Sauan Sibarrung CU cooperative in managing the resources of its members.The meaning of the lolo tau philosophy in the management of the Sauan Sibarrung CU is an effort to humanize humans which is internalized in educational activities, empowerment and solidarity. Internalization of education is carried out so that members of the Sauan Sibarrung CU understand the nature of the CU and understand the rights and obligations of each member. This educational activity is seen as the main internalization of lolo tau in order to be able to improve their quality of life independently. Another internalization is empowerment. Empowerment is intended so that members can improve their standard of living through empowering members individually or in groups. The third internalization is member solidarity through mutual cooperation programs in understanding the difficulties of its members when experiencing life difficulties, both in meeting the needs and dealing with the grief of members
PENGELOLAAN RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, DAN CAPITAL UNTUK MENGANTISIPASI FINANCIAL DISTRESS PERUSAHAAN PERBANKAN Robert Jao; Fransiskus Eduardus Daromes; Anthony Holly; Florencia Irene Purwanto; Lasty Agustuty
JEMMA (Journal of Economic, Management and Accounting) Vol 6, No 2 (2023): September 2023
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v6i2.2155

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh risk profile, good corporate governance, earnings, dan capital (RGEC) terhadap financial distress. Teori yang digunakan dalam penelitian ini adalah teori agensi. Populasi penelitian terdiri perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Pemilihan sampel dilakukan secara purposive. Penelitian ini menggunakan data dokumenter berupa laporan tahunan perusahaan perbankan selama periode 2016-2020. Teknik analisis data menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa risk profile berpengaruh positif dan signifikan terhadap financial distress, GCG berpengaruh negatif dan tidak signifikan terhadap financial distress, earnings berpengaruh negatif dan signifikan terhadap financial distress, capital berpengaruh negatif dan tidak signifikan terhadap financial distress
PENGUJIAN VARIABEL PREDIKTOR EARNING QUALITY DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN Suwandi Ng; Fransiskus Eduardus Daromes; Agnes Novita
Jurnal Riset Terapan Akuntansi Vol. 8 No. 1 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11121308

Abstract

ujuan penelitian ini adalah untuk menguji enterprise risk management, financial capacity, sustainability reporting performance yang berperan sebagai variable prediktor earning quality dan dampaknya terhadap nilai perusahaan. Model penelitian dibangun berdasarkan teori keagenan dan teori pemangku kepentingan. Penelitian ini menggunakan data sekunder. Sumber data dalam penelitian ini adalah laporan tahunan dan laporan keberlanjutan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2019 sampai dengan 2021. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, dengan jumlah sampel 37 perusahaan non keuangan. Analisis data dilakukan melalui regresi dan analisis jalur serta pengujian sobel. Hasil penelitian ini menunjukkan bahwa enterprise risk management, sustainability reporting performance, sebagai variable predictor earning quality berpengaruh positif dan signifikan terhadap nilai perusahaan. Financial capacity berpengaruh negatif terhadap earning quality. Pengujian sobel mengkonfirmasi bahwa earning quality memediasi pengaruh enterprise risk management, financial capacity, sustainability reporting performance terhadap nilai perusahaan. Kata-kata kunci: Enterprise Risk Management, Financial Capacity, Sustainability Reporting Performance, Earning Quality, Nilai Perusahaan
Pengaruh Pengungkapan CSR terhadap Pengungkapan SDGS yang Dimoderasi Dualitas Gender Anthony Holly; Fransiskus Eduardus Daromes; Robert Jao; Della Amelia Coeputra
Journal of Financial and Tax Vol 4 No 1 (2024): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v4i1.432

Abstract

The purpose of this study was to analyze the effect of the CSR Committee on SDGs disclosure with Gender Duality as a moderating variable. The data source used is secondary data taken from the sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. The sample selection used a purposive sampling technique, in order to obtain a total sample of 54 companies. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that the CSR Committee has a positive and significant effect on SDGs disclosure. Gender duality weakens the influence of the CSR Committee on Disclosure of SDGs.
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