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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 JURNAL EKONOMI BISNIS DAN MANAJEMEN Indonesian Journal of Sustainability Accounting and Management Jurnal Ekonomi Bisnis dan Manajemen Jurnal Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan Indonesian Journal of Accounting and Governance Jurnal Akuntansi Kontemporer Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
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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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.
SUBSTANTIVE ACCOUNTABILITY OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) IMPLEMENTATION AT PT. ANTAM TBK UBPN KOLAKA: A STAKEHOLDER PERSPECTIVE Elvira Trifena Tandungan; Fransiskus Eduardus Daromes
AJAR Vol. 9 No. 02 (2026): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/2n625h74

Abstract

This study aims to analyze the accountability of Environmental, Social, and Governance (ESG) implementation at PT ANTAM Tbk UBPN Kolaka based on stakeholder perceptions. The study employs a qualitative approach using an exploratory case study method through interviews, observations, and documentation involving 14 informants, as well as an analysis of PT ANTAM’s Sustainability Reports from 2022 to 2024. The findings indicate that environmental, social, and governance accountability has been implemented through environmental management, community empowerment, employee welfare, compliance, reporting, and oversight. However, several challenges remain, including dynamic environmental conditions, differences in understanding regarding community empowerment programs, and the need for procedural adjustments. Based on the concept of accountability, ESG implementation reflects the dimensions of responsibility, transparency, answerability, and enforcement. Overall, the implementation of ESG at PT ANTAM Tbk tends toward substantive accountability, as the commitments disclosed in the Sustainability Reports are supported by practices identified and described by stakeholders
PARTICIPATION DECISION MAKING, PSYCHOLOGICAL EMPOWERMENT, JOB RELEVANT INFORMATION AND MANAGERIAL PERFORMANCE Flaviana Iki Kala’Padang; Fransiskus Eduardus Daromes
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.
FAKTOR PREDIKTOR KEPATUHAN WAJIB PAJAK DALAM PERSPEKTIF THEORY OF PLANNED BEHAVIOR (STUDI EMPIRIS PADA KPP PRATAMA RUTENG) Maximus Jehadun; Suwandi Ng; Fransiskus Eduardus Daromes
Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 2 (2024): Vol. 13 No. 2 2024
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v13i2.10044

Abstract

This research aims to analyze the predictor factors that influence taxpayer compliance, which are built within the theory of planned behavior model. The research was conducted on individual taxpayers registered at the Pratama Ruteng Tax Service Office, which is within the working area of the East Nusa Tenggara Regional Office of the Directorate General of Taxes. Data collection was conducted through a survey. Data analysis was performed using regression with the SPSS application. The results indicate that both taxpayer morality and tax justice perception have a positive and significant impact on taxpayer compliance. Conversely, tax complexity has a negative and insignificant effect on taxpayer compliance. These findings imply that taxpayer compliance behavior is greatly determined by the experiences and conditions of the taxpayer, particularly concerning aspects of morality, justice perception, and tax complexity.
Role of Environmental, Social, and Governance (ESG) on the Effect of Financial Performance on Firm Value: Understanding Types of Statistical Moderation Fransiskus Eduardus Daromes; Robert Jao; Bryan Ichiro Synarso
Dinamika Akuntansi Keuangan dan Perbankan Vol 15 No 1 (2026): Vol. 15 No. 1 2026
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v15i1.10372

Abstract

This study examines how environmental, social, and governance issues shape the impact of financial success on firm value. To understand the link between the variables, the legitimacy theory and signal theory are employed. The population used includes non-financial enterprises from 2019–2023 that are listed on the Indonesia Stock Exchange (IDX) and are part of the Refinitiv database. Secondary data was gathered from the Indonesia Stock Exchange, official corporate websites, and the Refinitiv database in the form of sustainability reports, annual reports, and ESG scores. The sample size is 176 company data points over 5 years, selected using the purposive sampling method. Firm value is positively and significantly impacted by financial success, according to the research findings. ESG also improves the link between firm value and financial performance, according to the study. Lastly, the study's results also show that ESG increases business value, while not significantly. These findings suggest that the study's ESG variable is a pure moderator variable. Furthermore, the implications of the research both theoretically and practically have been discussed.
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 Bryan Ichiro Synarso Cesilia Novita Simarmata Chen Kelvin Cicilia Erna Susilawati Clara Alverina Santoso Della Amelia Coeputra Divine Prilly Yolanda Edwin Triyuwono Elisabeth Supriharyanti Elvira Trifena Tandungan Erik Gautama Eugenia, Michelle Putri Flaviana Iki Kala’Padang Florencia Irene Purwanto Fransiskus Randa Gautama, Erik Goman, Michael Gunawan, Stevi Revigi Harimurti, Yohanes Hartono Hartono Herlinda Pietoyo Holly, Anthony Ina Marice Joshua Santoso 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 Maximus Jehadun Medeleen Florencia Kawilarang Melyna, Melyna Michael Goman Michelle Loeferdy Michelle Putri Eugenia Monica Muh. Iphan 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 Yono, Benhard Yosephina F. Ogot Yulianus Bottong Yundari, Yundari Yuri Ono