Article Per Year (5 Year)
p-Index From 2020 - 2025
9.612
P-Index
This Author published in this journals
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 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

Published : 82 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 82 Documents
Search

 5   6   7   8   9 
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.
Human Capital and Organizational Justice as Stimulant of Innovative Behavior to Achieve Managerial Performance Ridwan, Wildan; Daromes, Fransiskus Eduardus; Sampe, Ferdinandus
AJAR Vol. 8 No. 01 (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/ajar.v8i01.576

Abstract

This study aims to provide empirical evidence on how Human capital and organizational justice may influence managerial performance directly and through innovative behavior. The research model was constructed using the organizational justice Theory perspective. The research population was account representatives at all Primary Tax Service Offices in South Sulawesi. Purposive sampling method was applied to determine respondents for data collection. The data collection method was carried out through an online survey. Data analysis were carried out using multiple regression and path analysis. The results of the study indicate that both Human capital and organizational justice have significant effect on innovative behavior. Furthermore, Human capital has a significant effect on managerial performance. However, conversely, organizational justice does not have a significant effect on managerial performance. Further findings reveal that innovative behavior mediates the influence of both Human capital and organizational justice on managerial performance.
PENGUATAN BUDAYA ORGANISASI MELALUI SISTEM PENGENDALIAN MANAJEMEN UNTUK MENINGKATKAN KINERJA HOTEL Arviana, Nerissa; Daromes, Fransiskus Eduardus; Kampo, Kunradus
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.
The Influence of Electronic Banking on Company Value with Profitability as a Mediating Variable Pakiding, Daniel L.; Melyna, Melyna; Daromes, Fransiskus E.
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14373

Abstract

This study aims to investigate the effect of electronic banking on profitability and its impact on firm value. Electronic banking under study is mobile banking. The basis used to explain the relationship between variables in this study comes from the RBV theory (resourced based view theory). The population used is banking companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2017-2020. The number of samples is 40 companies each year, which are selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. The results of this study indicate that electronic banking has a positive and significant effect on profitability. Electronic banking has a positive but not significant relationship to firm value. Sobel test (Sobel test) shows that profitability is able to mediate the relationship between electronic banking and firm value
PARTICIPATION DECISION MAKING, PSYCHOLOGICAL EMPOWERMENT, JOB RELEVANT INFORMATION AND MANAGERIAL PERFORMANCE Kala’Padang, Flaviana Iki; Daromes, Fransiskus Eduardus
Dinamika Akuntansi Keuangan dan Perbankan Vol 12 No 2 (2023): Vol. 12 No. 2 2023
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v12i2.9604

Abstract

This study intends to investigate how psychological empowerment and job-relevant information are affected by participatory decision-making, as well as how this affects managerial performance. The self-determination theory and information processing theory served as the foundation for the research model. The study's participants included all of the Central Federation of Credit Union Cooperatives in Indonesia's managers of credit union cooperatives, according to a questionnaire. Path analysis and regression are used to process the data. The analysis of the data reveals that participatory decision-making significantly and favorably affects both psychological empowerment and job information. The impact of psychological empowerment and job-relevant information. on managerial performance is similar. Further research demonstrates that the association between participative decision-making and managerial performance is mediated by both psychological empowerment and job-relevant information.
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.
PENGUJIAN VARIABEL PREDIKTOR EARNING QUALITY DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN Ng, Suwandi; Daromes, Fransiskus Eduardus; Novita, Agnes
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
GREEN ACCOUNTING, MATERIAL FLOW COST AND ENVIRONMENTAL PERFORMANCE AS PREDICTOR VARIABLES OF CORPORATE SUSTAINABILITY Daromes, Fransiskus E.; Ono, Yuri; Kampo, Kunradus
Indonesian Journal of Accounting and Governance Vol. 7 No. 2 (2023): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/22aysq75

Abstract

The main objective of this study is to analyze the effect of implementing green accounting, material flow cost accounting, and environmental performance on corporate sustainability. This study uses stakeholder theory and legitimacy theory. This study uses secondary data obtained by the documentary method. The data source in this study is the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. The sample selection was carried out using a purposive sampling method and analyzed using multiple regression analysis. The results of the study show that green accounting has a negative and significant effect on corporate sustainability. MFCA (production costs) has a positive and insignificant effect on corporate sustainability. MFCA (land area of production coverage) has a negative and significant effect on corporate sustainability. MFCA (production value) has a positive and significant effect on corporate sustainability. Environmental performance has a positive and significant effect on corporate sustainability.
INTERACTION EFFECT OF SUSTAINABILITY REPORTING AND ENTERPRISE RISK MANAGEMENT ON BUSINESS PERFORMANCE Goman, Michael; Daromes, Fransiskus E.; Tangke, Paulus
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.
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 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 Widya Wiradana Yono, Benhard Yosephina F. Ogot Yulianus Bottong Yundari, Yundari Yuri Ono