Lukman Lukman
Accounting Study Program, Universitas Atma Jaya Makassar

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PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN Felicia Wuisan; Fransiskus Randa; Lukman Lukman
SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v16i02.39

Abstract

This research aims to examine the effect of ownership structure on dividend policy. In this research ownership structure consists of managerial ownership, government ownership, foreign ownership and family ownership. The population used is a non-financial company that listed in Indonesian Stock Exchange (BEI) research period 2012-2016. The number of samples used in this research is 242 data of the company year. Sampling technique used is purposive sampling. Data analysis used was multiple regression analysis method. The empirical result of this research indicate that managerial ownership has a positive but not significant effect on dividend policy; government ownership has a negative and significant effect on dividend policy; foreign ownership has a positive and significant effect on dividend policy; and family ownership has a negative and significant effect on dividend policy.
FILANTROPI SEBAGAI PREDIKTOR NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN Suwandi Ng; Fransiskus Eduardus DAROMES; Merlin Lukita; Yakobus K Bangun; Lukman Lukman
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i2.125

Abstract

This research demonstrates that philanthropic activity is a predictor of firm value through financial performance. The population used is all non-financial companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2018 period. The number of samples is 101 companies each year, which were selected by purposive sampling method. The results of this study indicate that philanthropy has a significant effect on financial performance but not significant on firm value. However, another finding reveals that financial performance has a significant effect on firm value. Based on Sobel's test results, it shows that financial performance mediates the effect of philanthropy on firm value.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN Anthony Holly; Lukman Lukman
AJAR Vol 4 No 01 (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.v4i01.159

Abstract

This research is aimed to investigate the impact of managerial ownership, institutional ownership and earning management to financial performance. This research using companies listed in Indonesia Stock Exchange (IDX) as sample in 2016-2018. Sample selected by purposive sampling method. Data type used in this study is quantitative data and analyzed using multiple linear regression analysis to analysis dependent variable, financial performance, and independent variable,managerial ownership, institutional ownership and earning management.The result of the research revealed managerial ownership and earning management has no significant effect on financial performance, but Institutional ownership has positiveandsignificant effect on financial performance
JOB BURNOUT DAN REDUCED AUDIT QUALITY PRACTICES (RAQP) DALAM PERSPEKTIF ROLE STRESS Richard Wiratama; Suwandi Ng; Lukman Lukman
SIMAK Vol 17 No 01 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v17i01.71

Abstract

The purpose of this study were to investigate the influence of role stressors (role ambiguity, role conflict, and role overload) to the reduced audit quality practices (RAQP) were tested both directly and indirectly through the variable job burnout. Respondents in this study are auditors who working in 15 Public Accounting Firms at Sulawesi, Papua, and Maluku. Data collection procedures in the study were taken directly (Administered Personality Questionnaires) in Public Accounting Firm located in Makassar, while the public accounting firm which the outside of Makassar were spread by sending questionnaires (Mail Questionnaires). Data were analyzed using the path analysis. The results of this study indicate that role stressors (role ambiguity, role conflict, and role overload) have a positive and significant effect on job burnout and also job burnout has a positive and significant effect on reduced audit quality practices (RAQP). The direct influence of role stressors (role ambiguity, role conflict, and role overload) have a positive but not high enough to have a strong influence on reduced audit quality practices (RAQP). Implications practice of this research are as learning profession Public Accountants and auditors to take preventive actions and improvements on stress due to role stressors.
PERAN KEMAMPUAN MANAJERIAL TERHADAP MANAJEMEN LABA DANBIAYA MODAL EKUITAS SEBAGAI MEKANISME DALAM MENINGKATKAN NILAI PERUSAHAAN Obertus Bilang La'bi; Suwandi Ng; Lukman Lukman
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.v1i01.52

Abstract

The aims of this study was to investigate the effect of managrial ability on earnings management and cost of equity capital, to investigate the effect of earnings management, cost of equity capital, and managerial ability on firm value, and to investigate the effect of managerial ability on firm value mediated by earnings management and cost of equity capital. Population used is the whole company public listed in Indonesia Stock Exchange period 2015-2017. Number of samples are 125 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report and financial statements. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The results of this research show that managerial ability has a negatiive and significant impact on earnings management and cost of equity capital. While earnings management and cost of equity capital has a negative significant influence on firms value, managerial ability has a positive and significant influence on firms value. This study also shows that earnings management plays a role in mediating managerial ability on firms value, while cost of equity capital do not play a role in mediating managerial ability on firm values. The implication of this research is that managers must improve their managerial ability so that they can reduce earnings management practices and manage the cost of equity capital to increase the firm value. Companies that are able to reduce discretionary accruals and cost of equity capital will make investor to invest.
An Investigation of How Firm Size Affects Firm Value through Corporate Reputation Fransiskus Eduardus Daromes; Robert Jao; Lukman Lukman; Rifaldy Wiasal
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p187-200

Abstract

This study proves that firm size is an antecedent of corporate reputation in increasing firm value. Research model is constructed based on Resource-Based Theory. The populations used are manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2018 period. The study uses purposive sampling method and documentary data from annual report and the Corporate Image Index score. Path analysis was used to analyze the data and the mediation hypothesis testing was carried out using Sobel test. The results show that the firm size has a significantly positive effect on corporate reputation, but insignificantly effect on firm value. Further testing shows that corporate reputation has a significantly positive effect on firm value. The Sobel test also proves that corporate reputation mediates the relationship between firm size and firm value. This research contributes to previous research studies related to corporate reputation, which tend to be examined partially what prompted the creation of corporate reputation and other parts of the partial ratings as well.
Determinant of Tax Payer Compliance in KPP Pratama Makassar Utara Anthony Holly; Maouren Angel Soewandi; Lukman Tuwo
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 1 No 1 (2019): Journal of Accounting, Entrepreneurship and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v1i1.996

Abstract

This research aims to determine (1) the influence of Modernization tax administration system on taxpayer compliance in the KPP Pratama Makassar Utara, (2) the influence of tax knowledge on taxpayer compliance in the KPP Pratama Makassar Utara. The research data obtained from questionnaire were distributed to taxpayer in the KPP Pratama Makassar Utara. The sample determined by using purposive sampling with a sample size of 97 respondents. Further data have been obtained, tested by using multiple linear regression analysis. The results of hypothesis test prove that modernization tax administration system has positive impact on the taxpayer compliance and tax knowledge has positive impact on the taxpayer compliance.
KEBIJAKAN DIVIDEN DALAM PERSPEKTIF CATERING THEORY Priscilla Leony Rustan; Fransiskus Eduardus Daromes; Lukman Lukman
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 19 No 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3353

Abstract

This research is aimed to investigate the role of dividend premium and share repurchases in influencing the companies’ dividend policy. The theory used in this research is catering theory. This research uses secondary data obtained by using observation method. The data source in this research is the annual reports of manufactur companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2019. The sample were selected using purposive sampling method, with a total of 98 companies. This research uses analysis double linear regression test using SPSS version 20 software. The result of this research indicate that dividend premium has a positive and significant effect on dividend policy. Share repurchases has a negative and significant effect on dividend policy
KEBIJAKAN DIVIDEN DALAM PERSPEKTIF CATERING THEORY Priscilla Leony Rustan; Fransiskus Eduardus Daromes; Lukman Lukman; Kunradus Kampo
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 19 No 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3353

Abstract

This research is aimed to investigate the role of dividend premium and share repurchases in influencing the companies’ dividend policy. The theory used in this research is catering theory. This research uses secondary data obtained by using observation method. The data source in this research is the annual reports of manufactur companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2019. The sample were selected using purposive sampling method, with a total of 98 companies. This research uses analysis double linear regression test using SPSS version 20 software. The result of this research indicate that dividend premium has a positive and significant effect on dividend policy. Share repurchases has a negative and significant effect on dividend policy