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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 136 Documents
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STATE-OWNED COMPANY BOARD DIVERSITY: DRIVING OR DRAINING FINANCIAL PERFORMANCE? Anthony Holly; Ana Mardiana; Robert Jao; Fransiskus Randa
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: 10.35129/0x6vz989

Abstract

This study aims to examine the impact of board of directors' characteristics—specifically gender diversity (proportion of female directors), board size, and director age—on financial performance. Grounded in agency theory and resource dependency theory, this quantitative research utilizes secondary data collected through documentation from the annual reports of State-Owned Enterprises (SOEs) covering the 2022–2024 period. Using a purposive sampling technique, the study reveals that board characteristics, namely the proportion of women, board size, and average age, exert a significant negative effect on financial performance.
GREEN ACCOUNTING AND MANUFACTURING FIRM VALUE:  ROLE OF FIRM SIZE Annie Valentia; Alfonsus Jantong
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: 10.35129/9899ps50

Abstract

This study aims to investigate the role of firm size in the relationship between green accounting, environmental performance, and firm value. The study draws upon stakeholder theory and signaling theory. This study employs a purposive sampling method for sample selection. The population consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period, totaling 241 companies. Based on the established criteria, 26 companies were selected, yielding a total of 78 data ready for processing. The analysis techniques used are multiple linear regression and moderated regression analysis. The results indicate that green accounting has a positive and significant effect on firm value, and environmental performance also has a positive and significant effect on firm value. However, firm size weakens the influence of both green accounting and environmental performance on firm value.
UNRAVELING THE PROFESSIONALISM PARADOX: THE IMPACT OF EMOTIONAL INTELLIGENCE ON TAX ACCOUNT REPRESENTATIVE JOB LOYALTY Nurjihad Hasal
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/sxrvw556

Abstract

This study aimed to investigate the influence of emotional intelligence (EQ) on employee job loyalty, mediated by professionalism and integrity. The population was all employees at the Pratama Tax Service Office in South Sulawesi, with account representatives as the primary respondents. Respondent selection was conducted using a purposive sampling method. The results showed that individuals with higher levels of emotional intelligence (EQ) tended to demonstrate more consistent professional behavior in carrying out their duties, manage their emotions well, and remain calm and focused when facing pressure or challenges, while remaining loyal to their work. However, this study found that professionalism had a negative and not significant influence on job loyalty. Future research should consider using a questionnaire with a scale of 1 to 7 for each variable studied and expanding or changing the research object, not only examining Account Representatives (ARs) but also examining functional auditors who may have similar duties and responsibilities regarding state revenue but have different work processes and standards.
IS EARNINGS PERSISTENCE STILL RELEVANT? EVALUATING ASSET GROWTH AND DIVIDEND POLICY ON FIRM VALUE Audrey Ekaviany Juniarti Mahal; Suwandi Ng; Paulus Tangke
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/efkpfq36

Abstract

The purpose of this study is to analyze the impact of Asset growth and dividend policy on increasing firm value through earnings persistence. The theories used are agency theory and stakeholder theory.This study uses secondary data in the form of annual reports from companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The sample consists of data from 123 companies over a three-year period, selected using purposive sampling. The results of this study indicate that Asset growth has a negative but insignificant effect on earnings persistence, while dividend policy has a negative but insignificant effect on earnings persistence. Asset growth has a negative but insignificant effect on firm value. Dividend policy has a positive but insignificant effect on firm value, and earnings persistence has a significant negative effect on firm value. These findings also indicate that earnings persistence does not moderates the effect of Asset growth on firm value and earnings persistence does not moderate the effect of dividend policy on firm value
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
FINANCIAL PERFROMANCE MEASUREMENT OF THE ONE PET SHOP MAKASSAR Ferdinandus Sampe; Beauty
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: 10.35129/8h3bqp20

Abstract

The purpose of this study was to determine the measurement of financial performance at the One Pet Shop Makassar. The study was conducted by collecting data for the last three year, from 2023 to 2025. The researchers compared the results with the ideal standards that have been set and given a score according to the criteria. Data analysis was carried out with financial analysis. The analysis results of financial performance of the The One Pet Shop Makassar reveal those ROI, TATO and profit margin on sales decreased while ROE and profit margin increased. Based on the ratio analysis, the financial performance of the firm can be categorized as less  favorable. It is suggested that firm management to improve profitability and total asset turnover.

Page 14 of 14 | Total Record : 136

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