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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 120 Documents
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Comparative Analysis of Stock Price Index Before and After The Announcement of Silicon Valley Bank (SVB) Bankruptcy Ayu Puspitasari
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.v7i01.472

Abstract

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.
Exchange Rate and Gold Price’s Effect on Jakarta Composite Index during Ukraine-Russian War Patrisinus Ceasar Gunadi; Robiyanto Robiyanto
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.v7i01.483

Abstract

This research aims to examine how exchange rates and gold prices influence the Indonesia Composite Index during the Ukrainian and Russian wars. The research object used in this research is the USD/IDR exchange rate, gold prices and Jakarta Composite Index (JCI) from February 24, 2022 to October 25, 2023. The data analysis technique uses Generalized Autoregressive Conditional Heteroscedasticity (GARCH). The results of this research indicate that the research model follows GARCH patterns. Furthermore, Rupiah exchange rate against the Dollar does not significantly influence the Indonesia Composite Index. Meanwhile, the price of gold influences significantly and has a positive influence on the Indonesia Composite Index. In conclusion, investors can pay attention to the price of gold because the price of gold has a significant influence in a positive direction on the Indonesia Composite Index.
Influence SIA, SPI, and Budget Targets the Quality Financial Reports PT. Mappadeceng Jaya Lestari Andi Ar; Nurwani M
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.v7i01.484

Abstract

This study aims to analyze the partial and simultaneous influence between accounting information systems, internal control systems, and budget targets on the quality of financial reports PT. Mappadeceng Jaya Lestari Parepare City to determine and analyze which variables have the most influence or dominant on the quality of financial reports PT. Mappadeceng Jaya Lestari Parepare City, This study uses quantitative data and the data sources used are primary data and secondary data. The analysis method used is multiple regression analysis, t-test, f-test, correlation coefficient (r) and coefficient of determination (r2). The results showed that the accounting information system and budget goals partially had a positive and significant effect on the quality of financial statements PT. Mappadeceng Jaya Lestari Parepare City, while the internal control system partially did not have a positive and significant effect on the quality of financial statements PT. Mappadeceng Jaya Lestari Parepare City, but simultaneously or together had a positive and significant effect on the quality of financial statements PT. Mappadeceng Jaya Lestari Parepare City and the accounting information system variable is the most influential or dominant variable on the quality of financial statements PT. Mappadeceng Jaya Lestari Parepare City.
Company Value: A Review of the Financial Performance of Property and Real Estate Companies Tenriwaru Tenriwaru; Sri Buana; Syamsu Alam; Asriady Bakri
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.v7i01.485

Abstract

This research was conducted with the aim of analyzing financial performance based on profitability ratio analysis, liquidity ratios analysis, and solvency ratio analysis in increasing firm value. This research uses descriptive quantitative method. The sampling method was purposive sampling, consisting of 2 samples of companies in the Property and Real Estate Sector: (1) PT. Ciputra Development Tbk and (2) PT. Summerecon Agung Tbk. The results of this study indicate that: (1) PT Ciputra Development Tbk and PT Summarecon Agung Tbk tend to have almost stagnant ROA values and even decrease in each period of the current year. (2) Liquidity (CR) from 2018-2022 PT Ciputra Development Tbk and PT Summarecon Agung Tbk have a current ratio percentage above the industry standard which is more than 100%, this condition shows that these companies can control their current debt. (3) PT Ciputra Development Tbk and PT Summarecon Agung Tbk shows that the percentage of DER from year to year tends to be high above 90% of the industry standard, this condition results in the company's debt ratio being higher than the company's capital.
The Effect of Corporate Governance on Firm Value Mediated by Earnings Quality Lukman Lukman; Sindi Claudia Sambur; Ana Mardiana
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.v7i01.486

Abstract

This research aims to analyze the effect of corporate governance on corporate value with earnings quality as mediating variable. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange within 2019 to 2021. The theories used are agency theory and stakeholder theory. Total population in this study is 157 companies. The sample selected with purposive sampling technique, that 56 sample companies was obtained. The analysis used in this study is path analysis with Sobel testing. Results of this study show that first hypothesis is rejected because the audit committee has a negative and significant effect on earnings quality, the second hypothesis is accepted because the Board of Directors has a positive and significant effect on earnings quality, the third hypothesis is rejected because earnings quality has a negative effect and significant to firm value, the fourth hypothesis is accepted because earnings quality able to mediate the influence of the audit committee on firm value and the fifth hypothesis is accepted because earnings quality is able to mediate the influence of the board of directors on firm value.
The Effect of Taxpayer Compliance, Use of E-Filing, Tax Audit, and Tax Avoidance on Tax Revenue at Tax Service, Extension, and Consultation Office (KP2KP) Sengkang Wajo District Tenriwaru Tenriwaru; Zahara Saputri; Darwis Lannai
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.v7i01.487

Abstract

This study aims to determine the effect of taxpayer compliance, use of e-filing, tax audit, and tax avoidance on tax revenues. The research hypothesis uses a theoretical/concept basis supported by previous studies with the same variables. This research was conducted at the Tax Service, Counseling, and Consultation Office (KP2KP) Sengkang, Wajo Regency. This research is descriptive quantitative research, which uses primary data. The sample of this research is Tax Service, Counseling, and Consultation Office Taxpayers (KP2KP) of Sengkang, Wajo Regency, totaling 100 people. The hypothesis test used was multiple linear regression analysis with the help of SPSS version 25 software.The study results found that E-filing Taxpayer Compliance, and Tax audit, had a positive and significant effect on tax revenues at Sengkang's tax service, counseling, and consulting office (KP2KP), Wajo Regency. Meanwhile, tax avoidance has a negative and significant effect on tax revenues at the tax service, counseling, and consulting office (KP2KP) Sengkang, Wajo Regency.
Influence of Financial Performance and Environmental Performance on Company Reputation Laurentius Christian Oktavianus; Fransiskus E Daromes; Marselinus Asri
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.
Green Accounting Impact on Profitability in Mining Companies Listed in Indonesia Stock Exchange Sululing, Siswadi; Dako, Aulia; Teri, Teri
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.v7i02.510

Abstract

The aim of the research is to analyze the effect of green accounting to profitability on mining company listing in Indonesia Stock Exchange. Sample is 20 mining companies between 2017 – 2021. Sample selected using purposive sampling. Data retrived from annual report dan proper rating report. Data analyzed using multiple regression method. The results of research are, envireomental performance has positive and significant effect on profitability and enviroenmental disclosure has no effect on profitability.
The Effect of Liquidity, Profitability, and Dividend on Firm Value: Role of Capital Structure Petronila, Thio Anastasia; Aprilianti, Angel
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.v7i02.517

Abstract

The aim of this research is to examine the effect of profitability, liquidity, and dividend policy on firm value with structure of capital as moderating variable. The research population, property, and real estate firms listed on the Indonesia Stock Exchange between 2018 and 2022. Purposive sampling combined with casewise diagnostics allowed for the selection of 101 observational data points for research samples. Descriptive statistics, multiple linear regression analysis, and moderated regression analysis were used for data analysis. Firm value is estimated by Tobin's Q ratio. The analysis results prove that profitability with return on assets shows a negative significant effect on firm value, liquidity with cash ratio does not affect firm value, and dividend policy with dividend pay-out ratio shows a positive significant effect on firm value. Structure of capital with debt on equity strengthens the effect of liquidity on firm value but does not moderate the effect of profitability and dividend policy on firm value.
The Effect of Environmental Performance, Green Innovation, and Good Corporate Governance on Financial Performance Wati, Agustina Sulistyo; Latifah, Lyna
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.v7i02.520

Abstract

The aim of this research is to analyze the influence of environmental performance, green innovation, and good corporate governance on financial performance. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2020 - 2022. This research uses a panel data regression model with a population of 495 units. The number of samples used was 109 units selected using the purposive sampling method. This research uses documentation data collection techniques where data is obtained through financial reports, annual reports and company sustainability reports. The results of this research use panel data regression analysis fixed effect model which shows that partially environmental performance, green innovation and good corporate governance have no effect on financial performance. Meanwhile, environmental performance, green innovation and good corporate governance simultaneously influence financial performance.

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