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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Atma Jaya Accounting Reseach (AJAR) Kajian Akuntansi Tangible Journal
Excel Limbunan
Universitas Atma Jaya Makassar
Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

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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.
PENGARUH PROFITABILITAS, LEVERAGE DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Ana Mardiana; Jayanti Jayanti; Fransiskus Randa; Excel Limbunan
Tangible Journal Vol 5 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47221/tangible.v5i2.140

Abstract

This research aims to examine the influence of profitability, leverage, the composition of the independent board of commissioners and institutional ownership on the disclosure of corporate social responsibility to manufacturing companies listed on the Indonesia Stock Exchange. The population used in this research are all manufacturing companies listed on the Indonesia Stock Exchange with the research period 2015-2017. The method of determining the sample using purposive sampling with certain criteria and using secondary data in the form of company financial statements. This research use multiple linear analysis method. The results of this research indicate that profitability has a significant positive effect which means that the higher the level of profitability, the higher the disclosure of corporate social responsibility. Leverage has a negative effect but is not significant which means that the higher the leverage, the lower the disclosure of corporate social responsibility. The composition of the independent board of commissioners has a significant positive effect which means that the authority possessed by the board of commissioners can provide a strong enough influence to emphasize management to disclose corporate social responsibility. Institutional ownership has a positive but not significant influence which means that although it is considered very capable of overseeing and managing its investments, institutions as owners and one of the stakeholders have no influence on disclosure of corporate social responsibility.
WORK FAMILY CONFLICT DAN FAMILY WORK CONFLICT SEBAGAI ANTESEDEN DARI BURNOUT SERTA PENGARUHNYA TERHADAP JOB PERFORMANCE KARYAWAN KAP SE-SULAWESI DAN PAPUA Ana Mardiana; Lukman; Ardi Tjiang Y. Suryady; Excel Limbunan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (706.688 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.638

Abstract

This study examines relationship of work family conflict and family work conflict as an antecedent of burnout and the affects to performance of Public Accountant who work at accounting firms in Sulawesi and Papua. The population in this study is a Public Accounting Firm in Indonesia, which is listed on the Indonesian Public Accounting Firm Directory 2018. Sampel of this study was public accountant who works in Sulawesi and Papua region. Data collection in this study was conducted using a survey method using a questionnaire against 73 employees from 15 public accounting firms throughout Sulawesi and Papua. The results of this study indicate that work family conflict and family work conflict as antecedents of burnout are not significantly related to job performance of Public Accountant who work at accounting firms in Sulawesi and Papua. In addition, the results of this study also identified a significant relationship between work family conflict on the burnout conditions of public accountant who work at accounting firms in the Sulawesi and Papua regions.
PERAN KUALITAS LABA DALAM MENDUKUNG KINERJA KEUANGAN DALAM MENINGKATKAN NILAI PERUSAHAAN Ana Mardiana; Excel Limbunan; Lavenia Leonard
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.9374

Abstract

The aim of this research was to investigate the impact of free cash flow, leverage, and profitability to earnings quality and the impact of earnings quality to firm value. The population used is manufacturing companies listed in the Indonesian Stock Exchange (IDX) for period of 2017-2019. Number of samples are 64 companies each year chosen with purposive sampling method. This research uses documentary data, i.e. the annual report and financial statements. Path analysis used to analyze the data and mediation hypothesis analysed by using sobel test. The results of this research indicate that free cash flow and leverage have a positive and not significant impact on earnings quality. In contrast, profitability has a negative and significant impact on earnings quality. The results also show that free cash flow, leverage, and profitability have a positive and significant effect on firm value. Conversely, earnings quality has a positive and not significant impact on firm value.
Co-Authors Ana Mardiana Ardi Tjiang Y. Suryady Cherly Thanamal Felicia Wuisan Fransiskus Randa Jayanti Jayanti Lavenia Leonard Lukman OKTAVIANUS PASOLORAN