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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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FILANTROPI SEBAGAI PREDIKTOR NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN Suwandi Ng; Fransiskus E. Daromes; Merlin Lukita; Yakobus K. Bangun; Lukman
Indonesian Journal of Accounting and Governance Vol. 4 No. 2 (2020): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/1wj1vp80

Abstract

This research demonstrates that philanthropic activity is a predictor of firm value through financialperformance. The population used is all non-financial companies listed on the Indonesia StockExchange (BEI) for the 2015-2018 period. The number of samples is 101 companies each year, whichwere selected by purposive sampling method. The results of this study indicate that philanthropy has asignificant effect on financial performance but not significant on firm value. However, another findingreveals that financial performance has a significant effect on firm value. Based on Sobel's test results,it shows that financial performance mediates the effect of philanthropy on firm value.
INTERACTION EFFECT OF SUSTAINABILITY REPORTING AND ENTERPRISE RISK MANAGEMENT ON BUSINESS PERFORMANCE Michael Goman; Fransiskus E. Daromes; Paulus Tangke
Indonesian Journal of Accounting and Governance Vol. 5 No. 1 (2021): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/cea6cv96

Abstract

This study provides empirical evidence of the interaction of sustainability reporting and Enterprise risk management on business performance. A number of previous literatures have 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.
PERAN MODERASI KUALITAS AUDIT PADA PENGARUH KONEKSI POLITIK TERHADAP NILAI PERUSAHAAN Stanesie Liyanto; Fransiskus E. Daromes; Alfonsus Jantong
Indonesian Journal of Accounting and Governance Vol. 6 No. 1 (2022): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/b17s2550

Abstract

This study aims to examine the moderating role of audit quality on the effect of politicalconnections on firm value. The population used in this study are manufacturing companies listed onthe Indonesia Stock Exchange with a research period of 2016-2019. The number of samples is 108companies each year. Data analysis used moderated regression test. The results of the study prove thatpolitical connections have a positive and significant influence on firm value, however, audit qualitycannot moderate the relationship between political relations and firm value.
PENGUATAN BUDAYA ORGANISASI MELALUI SISTEM PENGENDALIAN MANAJEMEN UNTUK MENINGKATKAN KINERJA HOTEL Nerissa Arviana; Fransiskus Eduardus Daromes; Kunradus Kampo
Jurnal Akuntansi Kontemporer Vol. 13 No. 1 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i1.2769

Abstract

This study explains that management control system is a mechanism to encourage the strengthening of organizational culture in enhancing hotel performance. The study used a survey method through questionnaires on managers and heads of departments at 3, 4, and 5-star hotels Makassar. Data analysis was performed by path analysis and Sobel test. The results show that organizational culture has no direct effect on hotel performance, however, it has a positive and significant effect on the management control system, which in turn has a positive and significant effect on hotel performance. In other words, management control system mediates the influence of organizational culture on hotel performance.
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.
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