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Atma Jaya Accounting Reseach (AJAR)
Published by Universitas Atma Jaya Makassar
ISSN : 2654590X     EISSN : 26560410     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan keuangan.
Arjuna Subject : -
Articles 128 Documents
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The Effect of Financial Distress and Auditor Switching on Audit Report Lag Antony, Priska Cecilia; Jantong, Alfonsus; Kampo, Kunradus
AJAR Vol. 9 No. 01 (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/ap051v36

Abstract

The purpose of this study is to investigate the effect of financial distress and auditor switching on audit report lag. This study uses a purposive sampling method with secondary data sources, namely the financial and annual reports of manufacturing companies on the Indonesia Stock Exchange (IDX) in 2021-2023. The research method used is a quantitative approach with multiple linear regression analysis techniques. The total sample that meets the criteria is 101 companies. The results of this study indicate that financial distress has a negative and significant effect on audit report lag, and auditor switching has a positive and significant effect on audit report lag.
The Influence of Managerial Ability and Capital Structure on Firm Value: Cost of Equity as a Mediating Variable Santoso, Clara Alverina; Ng, Suwandi
AJAR Vol. 9 No. 01 (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/jn7ss158

Abstract

The purpose of this study was to investigate the effect of managerial ability and capital structure on cost of equity, the influence of managerial ability, capital structure and cost of equity on firm value and the mediating role of cost of equity on managerial ability and capital structure on firm value. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 2019 – 2021. The total sample was 178 companies for 3 years which were selected using a purposive sampling method. This study uses secondary data in the form of annual reports and financial reports obtained from the IDX database, yahoo finance, and the company's official website. The results of this study indicate that managerial ability and the capital structure of financial statements can increase the cost of equity. The findings also indicate that managerial ability and cost of equity can increase firm value, while capital structure can reduce firm value. These findings imply that companies must pay attention to debt management issues and managerial capabilities in increasing firm value because the company is always paid attention to by all stakeholders.
Analysis of Independence, Competence, Objectivity, and Accountability on Audit Quality (Case Study on Public Accountant Firms in Semarang City) Nafisah, Kholifatun; Anton
AJAR Vol. 9 No. 01 (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/sac0jz59

Abstract

This study aim to determine the effect of independence, competence, objectivity, and accountability on audit quality. This study used purposive sampling and distributed questionnaires to auditors at public accounting firm in Semarang. A total of 115 questionnaires were distributed, 107 were returned, and 103 met the criteria, resulting in a sample size of 103. Data analysis was performed using multiple linier regression with SPSS software. The result of this study indicate that independence, competence, and accountability have a positive and significant effect on audit quality. Meanwhile, objectivity has a positive but insignificant effect on audit quality.
The Role of Beyond Budgeting Entry Scan in Local Government Budgeting: A Case Study of Stunting Handling in North Toraja Regency Palimbong, Frederik Victor; Pasoloran, Oktavianus; Tanamal, Cherly Elisabeth; Sampe, Ferdinandus
AJAR Vol. 9 No. 01 (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/cgd3m894

Abstract

The study aimed at investigating the role of beyond budgeting entry scan in handling stunting health problem in North Toraja Regency. Descriptive qualitatitave approach was applied to the study. Population of the study were government officers both in financial and health sector. In depth interview was deployed to collect data. Content analysis, which describing answers based on existing theories was applied to analyze the collected data. The results reveal the implementation of stunting management in North Toraja regency focus on synergetic policies between the central, regional  and village government. The beyond budgeting entry scan for stunting management in North Toraja Regency improves governmental value in form of decreasing in stunting cases and improves local government programs succes. It is suggested for future research to include wider population and to identify the best strategy in acclerating stunting reduction.   
The Effect of Competence and Career Development on Managerial Performance: Work Motivation as a Mediator (Empirical Study at the Primary Tax Service Office in South Sulawesi) Mayairani Nurdiana, Triasmi; Randa, Fransiskus; Ng, Suwandi
AJAR Vol. 9 No. 01 (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/gk6xsh11

Abstract

This study aims to empirically investigate the influence of competence and career development of account representatives on managerial performance. The influence was tested both directly and indirectly through work motivation. The research model was built within the framework of self-determination theory. Data were collected from account representatives from all Primary Tax Service Offices in South Sulawesi using purposive sampling. Online questionnaire was applied to collect data. Data analysis was carried out through multiple regression and Sobel test. The results of the study reveal that competence and the career development of account representatives influence work motivation as well as managerial performance. Further testing using the Sobel test reveals that work motivation mediates the influence of both competence and career development on managerial performance. The results of the study support the self-determination theory of how individuals have the drive to improve their performance based on their experiences with the process of developing competence and their careers in the organization.
Mechanism for Needs Planning and Budgeting for Regional Property at Public Works, Spatial Planning and Land Department of Banjar District Pratami, Oktavina Yoka; Respati, Novita WeningTyas
AJAR Vol. 9 No. 01 (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/frkbbh27

Abstract

This study aims to analyze the consistency of the mechanism for the needs planning and budgeting of regional assets at the Department of Public Works, Spatial Planning and Land in Banjar Regency for the fiscal year 2022 in relation to applicable regulations. A descriptive qualitative approach was employed, involving Public Works, Spatial Planning and Land Department employees as key informants. Data were collected through interview techniques and documentation studies, then analyzed through stages of data reduction and presentation. The findings reveal that although most procedures have complied with regulatory provisions, administrative constraints persist due to a long-standing pattern of neglect in asset management. The novelty of this research lies in the identification of systemic problems in the form of prolonged administrative neglect, which constitutes the main obstacle to the effectiveness of the Regional Asset Needs Plan. Thus, the issues encountered are not merely technical budgetary constraints, but rather structural and governance-related problems. The implications of these findings emphasize that without transformation of organizational culture and strict standardization of procedures, asset planning will remain a mere formality lacking accurate real data. This study is expected to serve as a strategic reference for the Public Works, Spatial Planning and Land Department in optimizing more accountable regional assets governance.
Integrating ESG into the Management Control Systems at Sinhan Bank Indonesia Tansil, Dance; Daromes, Fransiskus Eduardus; Bangun, Yakobus Kaditti
AJAR Vol. 9 No. 01 (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/xsbzr753

Abstract

This study aims to analyze how PT Bank Shinhan Indonesia integrates Environmental, Social, and Governance (ESG) principles into its Management Control System (MCS) to achieve sustainable performance. A qualitative approach with an exploratory study method is used to explore the sustainability integration process in MCS through in-depth interviews with seven key informants from various strategic departments, as well as document analysis such as sustainability reports and internal bank policies. This study is based on institutional theory, focusing on mimetic, coercive, and normative pressures as drivers of MCS change. Eight control indicators studied include planning, policy, operational, employee, customer, product and service innovation, Key Performance Indicator (KPI), and culture. The results show that Bank Shinhan Indonesia has adopted an ESG strategy through internal policies, green product innovation, strengthening sustainability-based KPIs, and embedding ESG values ??into the organizational culture.
Environmental, Social, Governance (ESG) Disclosure and Firm Value: Role of Firm Size Holly, Anthony; Tangke, Paulus; Kampo, Kunradus; Wijaya, Ricky Alexander
AJAR Vol. 9 No. 01 (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/s8bfrc02

Abstract

The purpose of this study is to investigate the effect of environmental, social, and governance (ESG) disclosure on firm value with firm size as a moderating variable. The theory used is signalling theory and stakeholder theory.This study uses a causal quantitative method with a sample of oil, gas and coal subsector companies listed on the Indonesia Stock Exchange (IDX) between 2021-2023. The sample selection was based on a purposive method, resulting in 61 company samples. The type of data used in this study is quantitative data and analyzed using moderation regression analysis to analyze the dependent variable, firm value, and the independent variable, environmental, social, and governance (ESG) disclosure, as well as the moderating variable, company size. The results of this study indicate that environmental, social, and governance (ESG) disclosure has a positive and significant effect on firm value. Meanwhile, company size is proven to weaken the relationship between environmental, social, and governance (ESG) disclosure on firm value.

Page 13 of 13 | Total Record : 128

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