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Journal : AJAR : Atma Jaya Accounting Research

PENGARUH VOLATILITAS ARUS KAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH PERATAAN LABA Norbertus Domentris Bouk; Oktavianus Pasoloran; Suwandi Ng
AJAR Vol 3 No 01 (2020): 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.v3i01.106

Abstract

This research aims to test 1) the influence of cash flow volatility to income smoothing, 2) the influence of cash flow volatility to firm value, 3) the influence of leverage to income smoothing, 4) the influence of leverage to firm value, 5) the influence of income smoothing to firm value, 6) the effect of volatility cash flow toward firm value and income smoothing as intervening variable, 7) the effect of leverage toward firm value and income smoothing as intervening variable. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2013-2017. The sample were selected using purposive sampling method. The number of sample resulted from this method are 139 companies. The result of empirical examination using path analysis gives result that 1) cash flow volatility has positive and significant relationship to the income smoothing, 2) cash flow volatility has positive and significant relationship to the firm value, 3) leverage has negative and significant relationship to income smoothing, 4) leverage has negative and significant relationship to the firm value 5) income smoothing has positive and unsignificant to firm value. In addition, using Sobel test, the result shows that income smoothing hasn’t play a role in mediating cash flow volatility and leverage toward firm value.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN DENGAN EFISIENSI STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI Felicia Wuisan; Excel Limbunan; Oktavianus Pasoloran; Cherly Thanamal
AJAR Vol 4 No 02 (2021): 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.v4i02.201

Abstract

This study aims to examine the influence of ownership structure on firm value mediated by efficiency capital structure. This research uses pecking order theory, agency theory, and stakeholder theory. The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) with the research period of 2016-2018. The method of determining the sample using non-random sampling i.e purposive sampling and uses secondary data in the form of annual reports and financial statements of the company. The analytical method used are path analysis and sobel test. The results showed that the efficiency of capital structure can fully mediate the effect of ownership structure on firm value.
PERAN MEDIASI JOB RELATED TENSION PADA HUBUNGAN WORK FAMILY CONFLICT AND FAMILY WORK CONFLICT Bernadetta Wiwik Wahyuningsih; Fransiskus Randa; Oktavianus Pasoloran
AJAR Vol 1 No 01 (2018): 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.v1i01.46

Abstract

This study aims to examine the effect of mediation job related tension on work family conflict and family work conflict. Job performance can increase due to job related tension, family work conflict dan work family conflict. Population of this study is the treasure of expenditure in the region of Makassar. The sample of this study is the treasurer of expenditure who working on the technical implementation/unit of work on Kantor Pelayanan Perbendaharaan Negara Makassar I. Data were collected using survey on 160 responden. This study indicates that job related tension variables in mediating the relationship between work family conflict against job performance is type No Mediation, it can be concluded that work family conflict does not have an indirect effect on job performance or in other words job related tension variables fail to function as intervening variables that mediate the influence of work family conflict on job performance. Then the job related tension variables that mediate the relationship between family work conflict with job performance is a type of full mediation. So it can be concluded that job related tension variables have an indirect effect on job performance.
PENGARUH KOMPONEN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 Monica Pratiwi Lukas; Oktavianus Pasoloran; Robert Jao
AJAR Vol 1 No 01 (2018): 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.v1i01.47

Abstract

This research aims to examine the influence of value added capital employed, value added human capital, structural capital value added and relation capital value added on firm value. The population used in this research are all banking companies listed on the Indonesia Stock Exchange with the research period 2014-2017. The method of determining the sample using purposive sampling with certain criteria and using secondary data so that only 21 companies were selected to used being sample. The method of analysis used double linear regression analysis. The result show that value added capital employed has positive correlation and significant effect on firm value. The research also found that value added human capital, structural capital value added, and value added relation capital has positive correlation but no significant effect on firm value. First implications from this research is the company can survive from competitive business competition to sustainability of the company. Second implications from this reseacrh is investors better invest on the company which focus on resources based view.
PSYCHOLOGICAL CAPITAL DAN KECUKUPAN ANGGARAN SEBAGAI MEKANISME PENINGKATAN PROSES PARTISIPASI ANGGARAN UNTUK MENCAPAI KINERJA MANAJERIAL Lenny Kawandy; Oktavianus Pasoloran; Suwandi Ng
AJAR Vol 2 No 01 (2019): 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.v2i01.57

Abstract

This study aims to investigate the role of Psychological Capital and budget adequacy in mediating the effect of budget participation on managerial performance. The sample used in this study is a Real Estate company registered in REI Makassar, South Sulawesi. Sample selection in this study using purposive sampling method based on certain criteria. The results of the study using path analysis shows that budget participation has a positive effect on psychological capital and budget adequacy, Sobel testing indicates that psychological capital can mediate the effect of budgetary participation on managerial performance, but budget adequacy does not mediate the relationship between budgetary and managerial participation.