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<![CDATA[MEMAHAMI STRATEGI IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN KOMPREHENSIF ]]>
<![CDATA[Daromes, Fransiskus E.]]>;
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Kampo, Kunradus]]>
<![CDATA[ Balance : Jurnal Akuntansi, Auditing dan Keuangan Vol 15, No 1 (2018): Balance : Jurnal Akuntansi, Auditing dan Keuangan ]]>
Publisher : <![CDATA[Balance : Jurnal Akuntansi, Auditing dan Keuangan ]]>
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<![CDATA[A management control system is a mechanism that ensures, encourages, enables, or sometimes "forces" people within an organization to do what is best for the organization. This research elaborates a comprehensive management control system based on literature review and case studies at Aston Makassar Hotel & Convention Center and Grand Clarion Hotel & Convention Makassar. The results show that although in different ways and mechanisms, these hotels have comprehensive management control system mechanisms that are used to ensure and drive the achievement of corporate objectives. The initial consideration of the entire set of management control systems in hotels is the cultural control that is reflected in the vision-mission, core values, organizational culture and uniqueness of the company that is a form of joint management control. In addition, these potentials and values need to be comprehensively understood and implemented with other control mechanisms so that these hotels can achieve their vision and mission. Keywords: Management control system, comprehensive, cultural control]]>
<![CDATA[Corporate Social Responsibility as Economic Mechanism for Creating Firm Value ]]>
<![CDATA[Sam Ronald]]>;
<![CDATA[Suwandi Ng]]>;
<![CDATA[Fransiskus Eduardus Daromes]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 3, No 1 (2019): June 2019 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v3i1.69
<![CDATA[This research is aimed to investigate the influence of corporate social responsibility (CSR) on financial variables such as financial constraints, risks and earnings quality as a mediating aspects for creating firm value. Data were collected from manufacturing companies listed on the Indonesia Stock Exchange for 2013–2016. By using regression and path analysis method, the result shows that CSR has a significant influence on increasing firm value. Meanwhile, the indirect influences show that financial constraints and risk have a positive mediating role in the relationship between CSR and firm value, while the quality of earnings has no mediating role. The finding reveals a difference result with previous studies that CSR has an influence on reducing firm risk. Conflict of stakeholder interest exists as the result of excessive CSR activities and trading noise are used to explain this relationship. This study also indicates that cash flow has better role in increasing firm value compared to the accounting earnings of firm.]]>
<![CDATA[Carbon Emissions Disclosure as Mechanism to Increase Environmental Performance and Control of Idiosyncratic Risk: How They Impact Firm Value ]]>
<![CDATA[Fransiskus Eduardus Daromes]]>;
<![CDATA[Suwandi Ng]]>;
<![CDATA[Novita Wijaya]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 4, No 2 (2020): December 2020 ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v4i2.299
<![CDATA[This research attempts to investigate the predictive effect of carbon emissions disclosure on firm value both directly and through environmental performance and idiosyncratic risk. With data collected from all non-financial high-profile companies listed on the Indonesia Stock Exchange and testing through path analysis, findings reveal that carbon emissions disclosure has a positive significant effect on environmental performance, but not on idiosyncratic risk and firm value. Further statistics testing showed that both idiosyncratic risk and environmental performance have a positive and significant effect on firm value. We also used Sobel testing to test mediation role of environmental performance and idiosyncratic risk on the effect of carbon emissions disclosure on firm value. The results show that environmental performance plays a mediating role whereas idiosyncratic risk does not. The implications of this research study are discussed from both theoretical and managerial perspectives.]]>
<![CDATA[PERAN KEMAMPUAN MANAJERIAL TERHADAP MANAJEMEN LABA DANBIAYA MODAL EKUITAS SEBAGAI MEKANISME DALAM MENINGKATKAN NILAI PERUSAHAAN ]]>
<![CDATA[Obertus Bilang La'bi]]>;
<![CDATA[Suwandi Ng]]>;
<![CDATA[Lukman Lukman]]>
<![CDATA[ AJAR Vol 1 No 01 (2018): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v1i01.52
<![CDATA[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.]]>
<![CDATA[PSYCHOLOGICAL CAPITAL DAN KECUKUPAN ANGGARAN SEBAGAI MEKANISME PENINGKATAN PROSES PARTISIPASI ANGGARAN UNTUK MENCAPAI KINERJA MANAJERIAL ]]>
<![CDATA[Lenny Kawandy]]>;
<![CDATA[Oktavianus Pasoloran]]>;
<![CDATA[Suwandi Ng]]>
<![CDATA[ AJAR Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v2i01.57
<![CDATA[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.]]>
<![CDATA[UKURAN PERUSAHAAN DAN TINGKAT LEVERAGE SEBAGAI PENDORONG PENERAPAN HEDGING UNTUK MENEKAN RISIKO IDIOSINKRATIK ]]>
<![CDATA[Cesilia Novita Simarmata]]>;
<![CDATA[Suwandi Ng]]>;
<![CDATA[Fransiskus E. Daromes]]>
<![CDATA[ AJAR Vol 2 No 02 (2019): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v2i02.80
<![CDATA[This research aims to investigate the role of firm size and leverage to be determinants of hedging application in order to suppress idiosyncratic risk. This research measured firm size using natural logarithm of total assets, debt to equity ratio for leverage, dummy variable for hedging activity, and Three Factor Model by Fama and French for idiosyncratic risk. The main theory used in these research are signaling theory and agency theory. The population used is non-financial companies listed on the Indonesian Stock Exchange for period of 2013-2017. The number of samples are 94 firms each year, selected by purposive sampling method. This research used documentary data, such as the annual report and financial statements. This research also used path analysis to analyze the data and sobel test to analyze the mediation role of hedging. The results of this research show that firm size and leverage have a positive and significant effect to hedging. Firm size has a positive but not significant effect to idiosyncratic risk, whilst leverage has a positive and significant effect to the latter. Firm size has a significant effect to idiosyncratic risk through hedging activity as mediator. Surprisingly, leverage does not need hedging to mediate its effect to idiosyncratic risk. This research is expected to be a reference for management to improve firm performance so it could gain investor trusts through hedging application as financial strategy. Investor could also use the results of this research as considerations for investment decision making.]]>
<![CDATA[PENGEMBANGAN MODEL ROLE STRESSOR DALAM MEMPREDIKSI TURNOVER INTENTION PADA KANTOR AKUNTAN PUBLIK DI INDONESIA ]]>
<![CDATA[Robby Tansy Hamdani]]>;
<![CDATA[Suwandi Ng]]>
<![CDATA[ AJAR Vol 2 No 02 (2019): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v2i02.82
<![CDATA[This study aims to investigate the role of healthy lifestyle in reducing the impact of burnout caused by role ambiguity, role overload and work family conflict on turnover intention in public accounting firms in Indonesia. The sample used in the study is an auditor who works in a public accounting firm. Sample selection in this study using purposive sampling method based on certain criteria. The results of research using path analysis showed that burnout was able to mediate the relationship of role overload and work family conflict to turnover intention but was unable to mediate the relationship of role ambiguity to turnover intention. Psychological wellbeing is also able to mediate the relationship of burnout to turnover intention.]]>
<![CDATA[PENGARUH VOLATILITAS ARUS KAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH PERATAAN LABA ]]>
<![CDATA[Norbertus Domentris Bouk]]>;
<![CDATA[Oktavianus Pasoloran]]>;
<![CDATA[Suwandi Ng]]>
<![CDATA[ AJAR Vol 3 No 01 (2020): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v3i01.106
<![CDATA[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.]]>
<![CDATA[PENGARUH INFLASI DAN NILAI TUKAR TERHADAP RETURN SAHAM YANG DIMEDIASIKAN OLEH KINERJA PERUSAHAAN ]]>
<![CDATA[Otniel Hongdoyo]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Suwandi Ng]]>
<![CDATA[ AJAR Vol 4 No 01 (2021): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v4i01.165
<![CDATA[The purpose of this study was to investigate the effect of inflation and exchange rate to company performance, investigate the effect of company performance to stock returns and investigate the effects of inflation and exchange rate that is mediated by the performance of the company. The population used was the company in LQ 45 listed on the Indonesia Stock Exchange by year study period from 2017 to 2019. The total sample is 21 companies for each year selected by purposive sampling method and using secondary data, the annual report. The analytical method used is the method of path analysis and hypothesis testing mediation conducted by using Sobel test. The analysis showed that inflation and the exchange rate had a negative effect and no significant effect on the performance of the company. The company's performance has a positve effect and no significant effect on stock returns. This study also show that the company's performance did not play a role in mediating the relationship of inflation and exchange rate.]]>
<![CDATA[PENGARUH KEMAMPUAN MANAJERIAL DAN KONEKSI POLITIK TERHADAP REAKSI INVESTOR DENGAN KECURANGAN LAPORAN KEUNGAN SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Leonardus Matangkin]]>;
<![CDATA[Suwandi Ng]]>;
<![CDATA[Ana Mardiana]]>
<![CDATA[ SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v16i02.42
<![CDATA[This study aims to investigate the effect of managerial ability and political connections on fraudulent financial reporting, to investigate the effect of fraudulent financial reporting, managerial ability, and political connections on investor reaction, and aslo to investigate the effect of managerial ability and political connections on investor reactionmediated by fraudulent financial reporting.This study uses the whole company public listed in Indonesia Stock Exchange period 2015-2017, selected by purposive sampling method, which selects 134 firms each year,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 shows that managerial ability has a negative and significant impact on fraudulent financial reporting. Political connections have a positive and significant impact on fraudulent financial reporting and fraudulent financial reporting has a negative and significant impact on investor reaction. Managerial ability has a positive and significant impact on investor reaction and political connections has a negative and significant on investor reaction.This study also shows that fraudulent financial reporting play a role in mediating managerial ability on investor reaction, while fraudulent financial reporting do not play a role in mediating political connections on investor reaction.]]>
