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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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The Effect of ESG Disclosure on Risk of Financial Distress: Role of Industry Sensitivity Liwa, Kezia Hertasneng; Daromes, Fransiskus Eduardus; Asri, Marselinus
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.v7i02.522

Abstract

This study aims to investigate the moderating role of industry sensitivity in the influence of environmental, social, and governance disclosures (ESG disclosure) on financial distress risk. The population used are nonfinancial companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sample collection method chosen is the purposive sampling method. With this sample collection method, 849 companies were added to the sample pool. The type of data used in this study are documentary data in the form of annual financial statements and annual reports of companies that are tested using multiple linear regression analysis subgroup method. The results of this study indicate that simultaneously dan partially, environmental, social, and governance disclosures have a positive and significant influence on Altman score. The higher the Altman score obtained indicates the lower the risk level of a firm’s financial distress. In addition, industry sensitivity regarding environmental issues does not moderate the relationship between environmental, social and governance disclosures on financial distress risk. The implications of this study are to provide an overview and consideration for the company in order to increase awareness and responsiveness to the social and environmental aspects surrounding the company and encourage the company to implement good governance practices. Another implication of this research is to provide input for users of financial statements, especially investors, to pay attention to environment, social, and governance disclosure as a consideration in making investment decisions.
The Impact of Environmental Management System on Firm Value Through Carbon Emission Disclosure and Environmental Performance Limang, Andrian; Ng, Suwandi; Tangke, Paulus
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.v7i02.524

Abstract

The purpose of this study was to examine the impact of environmental management systems on firm value through the mechanism of carbon emission disclosure and environmental performance. This study uses secondary data. The data sources in this study are annual reports and sustainability reports of nonfinancial companies listed on the Indonesia Stock Exchange for the period 2019 until 2022. The sample selection was carried out using a purposive sampling method, with a total sample of 32 non-financial companies. This study uses path analysis and statistical tests of linear regression. The results of this study indicate that the environmental management system has a positive and significant effect on carbon emission disclosure. The environmental management system has a positive and significant effect on environmental performance. Carbon emission disclosure and environmental performance have a positive and significant effect on firm value. In addition, the results of the Sobel test show that carbon emission disclosure and environmental performance can mediate the impact of environmental management systems on firm value.
Role of Board Diversity in Achieving Firm Value through Sustainability Performance Creation Fonnardy, Brigita Christine
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.v7i02.526

Abstract

This study explores the role of board diversity in achieving firm value through sustainability performance. This study uses secondary data from annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The purposive sampling method was used to select 41 companies as research samples. Path analysis and linear regression statistical tests were used as analytical tools. The results show that of the board diversity factors studied, only the proportion of women on the board of directors and the competence of the board of directors have a significant positive influence on corporate sustainability performance. Meanwhile, board age and the proportion of independent commissioners also have a positive but statistically insignificant effect on sustainability performance. Foreign national members on the board of directors show an insignificant negative effect. Disclosure of sustainability performance on firm value shows a positive but statistically insignificant effect. Sobel test results show that disclosure of sustainability performance does not mediate the relationship between the variables of board age, proportion of women on the board of directors, board competence, foreign national members on the board of directors, and proportion of independent commissioners with firm value. Overall, this study contributes to understanding how factors in board diversity can influence corporate sustainability performance, although not all factors show a significant influence on firm value through sustainability performance disclosure.
Role of Managerial Ability on the Relationship between Sustainability Report and Tax Avoidance on Firm Value Gunawan, Emylia Kusuma; Ng, Suwandi; Mardiana, Ana
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.v7i02.527

Abstract

The purpose of the study is to investigate the effect of managerial ability sustainability report and tax avoidance on firm value. This research uses purposive sampling method in sample selection. The data sources in this study are annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. Total of samples that met the criteria are 18 companies. The data collection method used is observation method. The study uses moderation regression analysis. The results show that sustainability report has a negative and no significant impact on firm value, tax avoidance has a positive and significant impact on firm value, managerial ability to strengthens the positive and significant influence between the sustainability report and firm value, managerial ability weakens the negative and no significant influence between the tax avoidance and firm value.
The Influence of Corporate Social Responsibility, Net Working Capital, and CEO Duality on Cash Holding Ilmiani, Amalia; Mutmainah, Dinda Maulin; Ardiyani, Komala; Mahmudah, Dinda Amalia
AJAR Vol 8 No 01 (2025): 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.v8i01.534

Abstract

This Study aims to determine the effect of corporate social responsibility (CSR), net working capital (NWC), and CEO Duality in banking sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The data collection method used is purposive sampling, with a total sample of 25 banking companies listed on the Indonesia stock exchange from 2018 to 2022. Data analysis in this research was conducted using Partial Least Square (PLS) – Structural Equation Modeling (SEM). The results of this study are corporate social responsibility has a negative infuence on cash holding, net working capital has a positive influence on cash holding and ceo duality has a negative influence on cash holding.
Woman on Board and Firm Value: Mediation Role of Environmental Management System Thamrin, Emelyn Hosni; Ng, Suwandi; Tanamal, Cherly E
AJAR Vol 8 No 01 (2025): 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.v8i01.543

Abstract

This study investigates the role of woman on board in increasing firm value through the environmental management system. The relationships between variables in this research are supported by stakeholder theory, agency theory and signal theory. This study uses secondary data. The population in this study are all non-financial companies that are published in the Indonesia Stock Exchange during the 2018-2022 period. The number of companies that meet the criteria is 116 companies with a total sample of 580 data units. The data analysis technique of this study uses path analysis. This study provides that woman on board have a positive and significant effect on environmental management system, environmental management system have a positive and significant effect on firm value, and environmental management system can mediate the effect of woman on board on firm value.
The Moderating Role of Managerial Ability and Institutional Ownership in Sustainability Report on Firm Value Liangdri, Jeniva Zefanya; Ng, Suwandi; Tangke, Paulus
AJAR Vol 8 No 01 (2025): 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.v8i01.545

Abstract

The purpose of this study is to investigate the moderating role of managerial ability and institutional ownership in sustainability report on firm value. The theories used in this study are stakeholder theory and agency theory. This study uses secondary data. The data sources in this study are financial report and sustainability report published by manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. Sample selection was carried out using the purposive sampling method so that a sample size of 22 companies was obtained over 3 years. The data analysis technique used is moderated regression analysis. The results of this study indicate that sustainability report have a positive and significant effect on firm value, managerial ability moderates the effect of sustainability report on firm value, and institutional ownership cannot moderate the effect of sustainability report on firm value.
Antecedents of Accountability in Village Fund Management Safitri, Hilda; Respati, Novita WeningTyas
AJAR Vol 8 No 01 (2025): 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.v8i01.557

Abstract

In the study, re-testing factors that are thought to have an impact on the accountability of village fund management was carried out. The purpose of the study was to test the influence of Community Participation, Use of Information Technology, Competence of Village Apparatus, and Internal Control System on the Accountability of Village Fund Management. The object of the study was a village device in Astambul Subdistrict of Astambul District. The population in the study numbered 308. Sampling using judgment sampling. The number of samples analyzed was 150 respondents. Primary data was collected through questionnaires that were directly directed to the respondents. Test the hypothesis using multiple linear regression. The results of the study show that community participation has no impact on the accountability of village management. However, the use of technology, the competence of the village apparatus, and the internal control system have a positive impact on the accountability of the management of the Village Fund. The research is expected to be input, information and consideration for village administration, for example by adding means of community aspiration, maximum use of information technology, procurement of seminars and training, and carrying out an inventory of village assets.
The Role of Managerial Ability in Increasing Firm Value Through Environmental Performance Rustan, Alexandra Ellysa; Asri, Marselinus
AJAR Vol 8 No 01 (2025): 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.v8i01.559

Abstract

This study aims to investigate the effect of managerial ability on firm value through environmental performance. The theories used in this study to support the explanation of the relationship between variables are agency theory, stakeholder theory, and RBV theory. This study uses secondary data in the form of annual financial reports. The population of this study were all non-financial companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The number of companies that meet the criteria of this study are 45 companies with a total sample of 225 data units. This research data analysis technique uses path analysis. The results of this study indicate that managerial ability has a negative and significant effect on environmental performance, managerial ability has a positive and significant effect on firm value, and environmental performance cannot mediate the effect of managerial ability on firm value.
Brainstorming Audit Team Based on Auditor's Interpersonal Skills in Detecting Fraud Anton, Anton; Mowilos, Afni Feiby Megasilva
AJAR Vol 8 No 01 (2025): 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.v8i01.574

Abstract

The purpose of this research is to empirically test the effect of audit team brainstorming based on the auditor's interpersonal abilities in detecting fraud in auditors at KAP Semarang City. The population in this study was 28 KAPs in Semarang City. The sampling technique uses non-probability sampling with a purposive sampling technique, namely a data source sampling technique with certain considerations. These considerations include auditors who work at KAP in Semarang City, work for at least one year, and are willing to fill out a questionnaire. From this sampling technique, a sample of 103 respondents was obtained. This research uses the Structural Equation Modeling (SEM) analysis method with LISREL 8.80 software. Based on the results of the hypothesis test, it can be concluded that the Auditor's Interpersonal Ability has a positive and significant effect on Fraud Detection. The Auditor's Interpersonal Ability has a positive and significant effect on the Audit Team's Brainstorming. Audit Team Brainstorming doesn’t have a positive and significant effect on Fraud Detection and the Auditor's Interpersonal Abilities does not have a positive and significant effect on Fraud Detection through Audit Team Brainstorming.

Page 9 of 12 | Total Record : 120

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