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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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HEDGING SEBAGAI PEMEDIASI PADA PENGARUH FINANCIAL DISTRESS TERHADAP FIRM VALUE Ng, Suwandi; Daromes, Fransiskus E.
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 1 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i1.4757

Abstract

The purpose of this study is to examine how financial distress affects firm value while using hedging as a kind of mediation. This research model uses stakeholder theory and signal theory. Explanatory research falls under this category. Data was gathered from businesses in the consumer goods category that were listed on the Indonesian Stock Exchange between 2018 and 2020. Regression analytic techniques, and Sobel tests are all used in this study to examine the role of hedging as a mediating variable. The findings of this study demonstrate that financial distress significantly affects hedging and corporate value. In addition, the Sobel test's findings demonstrate that hedging mediates the impact of financial distress on firm value.
Analyzing Enterprise Risk Management’s Determinants and Their Impact to Market Valuation Suryady, Ardi Tjiang Y; Daromes, Fransiskus Eduardus; Ng, Suwandi
Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i1.72

Abstract

Purpose – This research investigates the role of managerial ability in creating market valuation through corporate innovative success and enterprise risk management. Design/methodology/approach – This research was built with Resource-based View Theory and Stakeholder Theory. This research uses secondary data in the form of financial reports and annual reports and sample selected using the purposive sampling method. Findings – The results of this research show that managerial ability has a positive and significant influence on corporate innovative success. The findings of this research also found that corporate innovative success has a positive and significant influence on enterprise risk management. Apart from that, the results of this research also show that enterprise risk management has a positive and significant influence on market valuation. Finally, this research finds that corporate innovative success and enterprise risk management do not mediate the relationship between managerial ability and market valuation. Originality/value - The population used in this research is all non-financial companies listed on the Indonesia Stock Exchange (BEI) during the 2021-2023 period. Keywords: Managerial Ability, Corporate Innovative Success, Enterprise Risk Management, Market Valuation Paper type Research Result
MEMAHAMI STRATEGI IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN KOMPREHENSIF Daromes, Fransiskus E.; Ng, Suwandi; Kampo, Kunradus
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 1 (2018): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

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

Abstract

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.
ACHIEVEMENT STRATEGY OF SUSTAINABLE DEVELOPMENT GOALS (SDGs) IN MOROWALI UTARA Sereh, Jeane Lelyana; Randa, Fransiskus; Daromes, Fransiskus E.
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.287

Abstract

This research aims to analyze strategies and implementation for achieving the Sustainable Development Goals (Sustainable Development Goals) of North Morowali Regency as one of the newly developing areas with the entry of the nickel mining industry. Using qualitative, interpretive research methods and a phenomenological approach, the results of the research show that the regional government of North Morowali Regency has implemented a number of programs as a strategy for achieving the Sustainable Development Goals, which can be said to be very good, but overall only 8 indicators have been identified and implemented well, and 9 other goals have still not been implemented. And in fact, intensive supervision is really needed. Therefore, to achieve the SDGs, reliable human resources, government policies, good synergy between stakeholders, in this case the government, companies, and the community (including educated people or academics), as well as intensive, effective, and efficient regional government supervision, are needed.
The Influence of Environmental, Social, Governance (ESG) Disclosure on Firm Value: Mediating Role of Earning Quality La'bi', Melihana Bilang; Daromes, Fransiskus Eduardus
AJAR Vol. 8 No. 02 (2025): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/02a0dm70

Abstract

This study aims to investigate the effect of environmental, social, governance (ESG) disclosure as a mechanism to improve firm value through earnings quality as a mediator. This study uses stakeholder theory as the main theory and signal theory as a supporting theory. This study uses secondary data in the form of annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The number of samples was 109 company data for 3 years, which was selected using the purposive sampling method. The results of this study show that ESG disclosure has a positive and significant effect on earnings quality. Earnings quality has a positive but not significant effect on firm value. ESG disclosure has a positive and significant effect on firm value. In addition, earnings quality do not play a role in mediating the relationship between ESG disclosure and 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.
PERAN MEDIASI REPUTASI PERUSAHAAN TERHADAP HUBUNGAN UKURAN DEWAN DIREKSI DAN RETURN SAHAM Jao, Robert; Daromes, Fransiskus E.; Yono, Benhard
Jurnal Ilmiah Akuntansi Manajemen Vol. 3 No. 1 (2020): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v3i1.611

Abstract

Ukuran yang besar dari dewan direksi bermanfaat bagi perusahaan untuk membentuk reputasi dan menjadi sinyal baik bagi investor. Penelitian ini memiliki tujuan menginvestigasi pengaruh ukuran dewan direksi terhadap return saham baik secara langsung maupun secara tidak langsung melalui reputasi. Populasi dalam penelitian ini berupa semua perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2015-2018. Penggunaan metode non-probability secara purposive terpilih 32 perusahaan sebagai sampel dalam penelitian ini. Data yang digunakan berupa data sekunder terdiri dari laporan tahunan, corporate image index, dan harga saham penutupan. Untuk menguji hipotesis digunakan metode analisis jalur dan uji sobel. Hasil analisis menyatakan bahwa ukuran dewan direksi berpengaruh secara positif dan signifikan terhadap reputasi perusahaan. Ukuran dewan direksi dan reputasi perusahaan berpengaruh secara positif namun tidak signifikan terhadap return saham. Penelitian ini juga menemukan bahwa pengaruh dewan direksi terhadap return saham tidak dapat dimediasi oleh reputasi perusahaan.
Influence of Financial Performance and Environmental Performance on Company Reputation Oktavianus, Laurentius Christian; Daromes, Fransiskus E; Asri, Marselinus
AJAR Vol. 7 No. 01 (2024): 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.v7i01.488

Abstract

The purpose of this research is to analyze the reciprocal influence between financial performance and environmental performance on corporate reputation. The population used consists of non-financial companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2022. The sample size is 28 companies each year, selected using purposive sampling. This study utilizes documentary data, including annual reports, the Corporate Image Index (CII) published by Frontier Consulting Group, and the PROPER index published by the Ministry of Environment and Forestry.The results of this research, using simple linear regression analysis, indicate that financial performance has a positive and significant effect on corporate reputation. Corporate reputation has a positive and significant effect on financial performance. Environmental performance has a negative and non-significant effect on corporate reputation, while corporate reputation has a negative and significant effect on environmental performance. Environmental performance has a negative and significant effect on financial performance, and financial performance has a negative and significant effect on environmental performance.The implications of this research, especially for companies, are that it can serve as a basis for strategic decisionmaking. On the other hand, performance is a key aspect in developing reputation for the future.
The Effect of ESG Disclosure on Risk of Financial Distress: Role of Industry Sensitivity Liwa, Kezia Hertasneng; Daromes, Fransiskus Eduardus; Asri, Marselinus
AJAR Vol. 7 No. 02 (2024): 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.v7i02.522

Abstract

This study aims to investigate the moderating role of industry sensitivity in the influence of environmental, social, and governance disclosures (ESG disclosure) on financial distress risk. The population used are nonfinancial companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample collection method chosen is the purposive sampling method. With this sample collection method, 849 companies were added to the sample pool. The type of data used in this study are documentary data in the form of annual financial statements and annual reports of companies that are tested using multiple linear regression analysis subgroup method. The results of this study indicate that simultaneously dan partially, environmental, social, and governance disclosures have a positive and significant influence on Altman score. The higher the Altman score obtained indicates the lower the risk level of a firm’s financial distress. In addition, industry sensitivity regarding environmental issues does not moderate the relationship between environmental, social and governance disclosures on financial distress risk. The implications of this study are to provide an overview and consideration for the company in order to increase awareness and responsiveness to the social and environmental aspects surrounding the company and encourage the company to implement good governance practices. Another implication of this research is to provide input for users of financial statements, especially investors, to pay attention to environment, social, and governance disclosure as a consideration in making investment decisions.
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