Articles
120 Documents
<![CDATA[Human Capital and Organizational Justice as Stimulant of Innovative Behavior to Achieve Managerial Performance ]]>
<![CDATA[Ridwan, Wildan]]>;
<![CDATA[Daromes, Fransiskus Eduardus]]>;
<![CDATA[Sampe, Ferdinandus]]>
<![CDATA[ AJAR Vol 8 No 01 (2025): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v8i01.576
<![CDATA[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.]]>
<![CDATA[The Impact of Board Composition on Firm Value Creation through Carbon Emission Activities ]]>
<![CDATA[Yadikarsa, Kevin Indra]]>;
<![CDATA[Ng, Suwandi]]>
<![CDATA[ AJAR Vol. 8 No. 02 (2025): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/cxv4yw16
<![CDATA[The purpose of this study was to investigate the effect of board composition on the creation of firm value through carbon emission disclosure. Population used in the whole company non-financial listed in Indonesia Stock Exchange period 2019-2022. Number of sampels are 57 firms, was selected by purposive sampling method. The analytical method used is path analysis and Sobel test for hypothesis mediation analysis. The result of analysis show that board of director size, gender diversity of commissioner, and audit committee have positive and significant effect on carbon emission disclosure. While carbon emission disclosure have positive and significant effect on firm value. This research also show that the carbon emission disclosure do not mediate the effect of board of director size, gender diversity of commissioner, and audit committee on firm value. The implication is the firms should pay more attention to the company activities with the surrounding enviroment through the formation of board composition.]]>
<![CDATA[The Effect of Executive Compensation, Executive Risk Preference, and Tax Incentives on Tax Avoidance ]]>
<![CDATA[Ariyanto, Theresia Ivana]]>;
<![CDATA[Weli, Weli]]>
<![CDATA[ AJAR Vol. 8 No. 02 (2025): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/pcf6xg27
<![CDATA[This study aims to analyze the effect of executive compensation, tax incentives, and executive risk preferences on tax avoidance. The data collection technique uses purposive sampling with entities from the manufacturing sector. The results of data collection were obtained from 96 companies with a period of two years, namely 2022 and 2023. The tool that supports the processing process in data analysis is SPSS Version 27 software. The results of the study revealed that executive compensation and tax incentives do not have a significant effect on the phenomenon of tax avoidance. On the other hand, risk preferences or executive character have a significant effect on tax avoidance actions. This study combines agency theory and planned behavior theory to understand the causes of tax avoidance. The theoretical impact of the study is to enrich the literature on tax avoidance by adding the perspective of executive risk preferences as the main influencing factor. Furthermore, this study also confirms the relevance of agency theory and planned behavior theory. Practically, the findings in this study can be a reference for various parties who are designing more effective policies.]]>
<![CDATA[Analysis of the Effectiveness of Cooperative Accounting Information Systems with the PIECES Benchmark ]]>
<![CDATA[Matriansyah, Aldi]]>;
<![CDATA[Herwiyanti, Eliada]]>
<![CDATA[ AJAR Vol. 8 No. 02 (2025): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/5579hj85
<![CDATA[This study aims to determine the effectiveness of the implementation of the Cooperative accounting information system. The location of the study is the Wastralingga Cooperative, located in Purbalingga, Central Java. The study was conducted by analyzing the workflow and components of the accounting information system before and after the improvement, and analyzing the effectiveness of the accounting information system before and after the improvement. The accounting information system (AIS) used by the Wastralingga Cooperative consists of two main parts: the cooperative financial system and the cooperative commission system. The data used in this study are primary data obtained from interviews and observations, as well as secondary data from documentation. Data were analyzed through reduction, presentation, drawing conclusions, and verification using triangulation techniques and sources. The analysis conducted using the PIECES framework benchmark shows that the Wastralingga AIS is useful in improving the efficiency and accuracy of bookkeeping and financial reporting, but there is still ineffectiveness in the aspect of system security control. Recommendations for improvement for the Wastralingga cooperative accounting information system include documentation standardization, user training, and improving security features. Furthermore, periodic evaluation and maintenance are also needed to ensure optimal system performance. The results of this study provide a contribution in terms of piloting the development of accounting information systems in cooperatives and serve as a reference for further research in line with this.]]>
<![CDATA[The Influence of Environmental, Social, Governance (ESG) Disclosure on Firm Value: Mediating Role of Earning Quality ]]>
<![CDATA[La'bi', Melihana Bilang]]>;
<![CDATA[Daromes, Fransiskus Eduardus]]>
<![CDATA[ AJAR Vol. 8 No. 02 (2025): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/02a0dm70
<![CDATA[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.]]>
<![CDATA[Carbon Emission Disclosure: Antecedents and Consequences (A Study of Manufacturing Companies in Indonesia Stock Exchange) ]]>
<![CDATA[Stephen, Hieronimus]]>;
<![CDATA[Pakiding, Daniel L]]>
<![CDATA[ AJAR Vol. 8 No. 02 (2025): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/0x6xet85
<![CDATA[This study aims to analyze the effect of profitability on carbon emission disclosure, analyze the effect of leverage on carbon emission disclosure, analyze the effect of carbon emission disclosure on bid-ask price differences, analyze the effect of carbon emission disclosure on trading volume, analyze the effect of carbon emission disclosure on stock price volatility. This study uses stakeholder theory and signalling theory. This study uses secondary data. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2023 period. The number of companies that met the sampling criteria was 16 companies with a total sample of 64. The data analysis technique for this study was carried out using the Statistical Package for the Social Sciences (SPSS) software. The results of this study indicate that profitability has a positive and insignificant effect on carbon emission disclosure, leverage has a negative and insignificant effect on carbon emission disclosure, carbon emission disclosure has a negative and significant effect on bid-ask price differences, carbon emission disclosure has a positive and significant effect on trading volume, and carbon emission disclosure has a positive and insignificant effect on stock price volatility.]]>
<![CDATA[The Impact of Environmental, Social, and Governance Disclosure on Firm Value with Profitability as a Moderating Variable ]]>
<![CDATA[Tansil, Verica Frangsisca]]>;
<![CDATA[Tangke, Paulus]]>
<![CDATA[ AJAR Vol. 8 No. 02 (2025): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/t3xk6s74
<![CDATA[The purpose of this research is to analyze the effect of environmental, social, and governance (ESG) disclosure on firm value. This study also analyzes profitability as a moderator of the influence of environmental, social, and governance (ESG) disclosure on firm value. This research uses stakeholder theory and signaling theory to explain the relationship between the variables. The population used in this research were non-financial companies listed on the Indonesia Stock Exchange during the 2021-2023 period. This study used a purposive sampling method for sample selection. The sample size was 92 companies. The analytical method used in this research was moderated regression analysis, and hypothesis testing was conducted using a partial t-test. The results of this research indicate that environmental, social, and governance (ESG) disclosure have a positive and significant effect on firm value. Profitability strengthens the influence of environmental, social, and governance (ESG) disclosure on firm value by acting as a quasi-moderator.]]>
<![CDATA[The Effect of Environmental Performance on Firm Value: Role of Profitability ]]>
<![CDATA[Tunggadi, Michel]]>;
<![CDATA[Kampo, Kunradus]]>
<![CDATA[ AJAR Vol. 8 No. 02 (2025): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/jz1hhx79
<![CDATA[This study aims to analyze environmental performance's effect on firm value and profitability can moderate the effect of environmental performance on firm value. This study uses stakeholder theory and signaling theory. This study uses secondary data. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The number of companies that met the sampling criteria was 33 companies with a total sample of 99. The data analysis technique for this study was carried out using the Statistical Package for the Social Sciences (SPSS) software. The results of this study indicate that environmental performance has a significant effect on firm value. The results of this study also indicate that profitability can moderate the effect of environmental performance on firm value.]]>
<![CDATA[Topic Modeling Analysis of I.Saku on the Play Store using Latent Dirichlet Allocation ]]>
<![CDATA[Zahra, Aulya Dialira]]>;
<![CDATA[Alam , Syamsu]]>;
<![CDATA[Ruslan , Andi]]>
<![CDATA[ AJAR Vol. 8 No. 02 (2025): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/bzh27s35
<![CDATA[The development of digital wallets in Indonesia shows a rapid growth trend; however, not all applications can maintain user loyalty, including i.Saku, which has received a low rating on the Google Play Store. This study aims to identify the key factors shaping user reviews of the i.Saku application and to formulate service improvement recommendations based on those reviews. The method used is topic modelling with the Latent Dirichlet Allocation (LDA) algorithm applied to 3,000 user reviews from scraping the Play Store. Evaluation was conducted using coherence scores to determine the optimal number of topics, resulting in four main themes: (1) balance issues and customer service response, (2) transaction convenience and core features, (3) PIN and account access problems, and (4) login and verification obstacles. The analysis reveals that most negative reviews are related to technical issues and customer service, while positive reviews are dominated by ease of transaction. This study provides valuable insights for i.Saku developers to prioritize service improvements based on dominant issues identified in user reviews.]]>
<![CDATA[Comparative Analysis of Stock Price Index Before and After The Announcement of Silicon Valley Bank (SVB) Bankruptcy ]]>
<![CDATA[Puspitasari, Ayu]]>
<![CDATA[ AJAR Vol. 7 No. 01 (2024): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v7i01.472
<![CDATA[The recent bankruptcy of Silicon Bank Valley (SVB) has sent shockwaves globally, given SVB’s status as a top-16 bank in the United States specializing in financing startups. The collapse of SVB has ignited concerns about a potential crisis, prompting a crucial research initiative to assess the likelihood of such a scenario. Since SVB’s bankcruptcy announcement, a notable occurence has been the sustain depression of the Composite Stock Price Index (IHSG) for several days. Consequently, this study aims to scrutinize and assess whether there are statistically significant variations in the stock price index before and after SVB’s bankcrupty announcement, not only within Indonesia but also throughout the ASEAN region. Utilizing quantitative approach, this research relies on secondary data in the form of stock price indices from multiple ASEAN stock exchanges. The observation period spans 14 days before and after March 10, 2023 (the announcement date). The analysis reveals that the stock price indices of JKSE, SETI, KLSE, and STI exhibited significant variations before and after the SVB announcement. However, the PSEI stock price index demonstrated no discernible differences. These findings shed light on the potential interconnectedness of SVB’s bankcruptcy with stock market movements in the ASEAN region.]]>
