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<![CDATA[TRANSFORMASI NILAI BUDAYA LOKAL DALAM MEMBANGUN AKUNTABILITAS ORGANISASI SEKTOR PUBLIK ]]>
<![CDATA[Randa, Fransiskus]]>;
<![CDATA[Daromes, Fransiskus]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2014.12.5035
<![CDATA[Abstrak: Transformasi Nilai Budaya Lokal dalam Membangun Akuntabilitas Sektor Publik. Penelitian ini bertujuan mentransformasi nilai akuntabilitas budaya lokal dalam meningkatkan pelaksanaan akuntabilitas pemerintah daerah bersama masyarakat. Penelitian dilakukan pada pemerintah daerah Tana Toraja menggunakan metode etnografi kritis inkulturatif. Hasil penelitian menunjukkan adanya dua jenis akuntabilitas yakni akuntabilitas masukan (aktivitas penyusunan program yang dilakukan oleh pihak agen yakni pemerintah daerah) dan keluaran (aktivitas yang dilakukan oleh pihak prinsipal, yakni masyarakat). Rekonstruksi akuntabilitas masukan dan keluaran dinyatakan dalam aktivitas kombongan(duduk bersama untuk memecahkan suatu masalah).Abstract: Transformation of Local Cultural Values to Build Public Sektor Accountability.This study aims to transform the value of local culture of accountability to improve the implementation of the local government and public accountability. This research was conducted in the area of Tana Toraja using acculturated critical ethnography as paradigm and research method. The results show masukan (program construction activity doing by public government as agent) and keluaran accountability (public activity as prinsipal). Reconstruction of masukan and keluaran accountability expressed in Kombongan activity (sitting together to solve the problem).]]>
<![CDATA[PERAN MEDIASI REPUTASI PERUSAHAAN TERHADAP HUBUNGAN UKURAN DEWAN DIREKSI DAN RETURN SAHAM ]]>
<![CDATA[Jao, Robert]]>;
<![CDATA[Daromes, Fransiskus E.]]>;
<![CDATA[Yono, Benhard]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Manajemen Vol 3 No 1 (2020): APRIL ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Muhammadiyah Buton ]]>
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DOI: 10.35326/jiam.v3i1.611
<![CDATA[Ukuran yang besar dari dewan direksi bermanfaat bagi perusahaan untuk membentuk reputasi dan menjadi sinyal baik bagi investor. Penelitian ini memiliki tujuan menginvestigasi pengaruh ukuran dewan direksi terhadap return saham baik secara langsung maupun secara tidak langsung melalui reputasi. Populasi dalam penelitian ini berupa semua perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2015-2018. Penggunaan metode non-probability secara purposive terpilih 32 perusahaan sebagai sampel dalam penelitian ini. Data yang digunakan berupa data sekunder terdiri dari laporan tahunan, corporate image index, dan harga saham penutupan. Untuk menguji hipotesis digunakan metode analisis jalur dan uji sobel. Hasil analisis menyatakan bahwa ukuran dewan direksi berpengaruh secara positif dan signifikan terhadap reputasi perusahaan. Ukuran dewan direksi dan reputasi perusahaan berpengaruh secara positif namun tidak signifikan terhadap return saham. Penelitian ini juga menemukan bahwa pengaruh dewan direksi terhadap return saham tidak dapat dimediasi oleh reputasi perusahaan.]]>
<![CDATA[Joint impact of Philanthropy and Corporate Reputation on Firm Value ]]>
<![CDATA[Daromes, Fransiskus Eduardus]]>;
<![CDATA[Gunawan, Stevi Revigi]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 12, No 1 (2020): March 2020 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v12i1.21747
<![CDATA[This study investigates the effect of philanthropy on firm value with company reputation as a moderating variable. The population used in this study are all non-financial companies listed on the Indonesian Stock Exchange during (IDX) 2015 - 2017. Total samples are 38 companies for the 3 years selected by purposive sampling. This study uses secondary data, i.e. annual report, financial report, and sustainability report collected from IDX database and each company’s official website. The results of the analysis show that the effect of philanthropy on firm valuehas a non-significant effect. The findings also indicate that corporate reputation is able to moderate the influence of philanthropy on firm value. This finding implies that the role of corporate reputation is very important for the survival of the company. The good relationship between the company and their stakeholders, especially the community through philanthropic activities will increase the firm value and corporate reputation.]]>
<![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[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[AN EMPIRICAL EVIDENCE OF HOW SUSTAINABILITY DISCLOSURE AFFECTS FIRM VALUE THROUGH SYSTEMATIC RISK ]]>
<![CDATA[Steffi Nontji]]>;
<![CDATA[Fransiskus Eduardus Daromes]]>;
<![CDATA[Kunradus Kampo]]>
<![CDATA[ AJAR Vol 5 No 01 (2022): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi, Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v5i01.262
<![CDATA[The purpose of this study is to investigate the effect of sustainability report disclosure on firm value which is tested both directly and through the role of systematic risk. The research model is built on the arguments of stakeholder theory and agency theory to explain the relationship between research variables. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2017-2019. This research uses purposive sampling method. The number of samples obtained as many as 28 companies. Path analysis was used to analyze the data and the mediation hypothesis was tested using the Sobel test. The results of this study indicate that the sustainability report has a negative and significant effect on systematic risk, systematic risk has a negative and significant effect on firm value, and the sustainability report has a positive and insignificant effect on firm value. The results of the Sobel test show that systematic risk mediates the effect of sustainability reporting on firm value.]]>
<![CDATA[INTERAKSI KINERJA KEUANGAN PERBANKAN DAN TATA KELOLA DALAM MENINGKATKAN RETURN SAHAM ]]>
<![CDATA[Ina Marice]]>;
<![CDATA[Fransiskus E. Daromes]]>;
<![CDATA[Suwandi Ng]]>
<![CDATA[ SIMAK Vol 19 No 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v19i01.173
<![CDATA[This research was conducted to investigate the effect of banking performance on stock returns as moderated by corporate governance. The population used in the study were all banks listed on the IDX for the period 2015-2019. The sample in this study were 30 banks selected using purposive sampling method. The analysis was carried out with the help of SPSS 25 and hypothesis testing using multiple linear regression analysis and moderating regression analysis (MRA). The results of this study indicate that banking performance in the form of LDR, CAR, and ROA partially and simultaneously affects stock returns, NPL partially and simultaneously has no effect on stock returns, governance is able to moderate the relationship between LDR, CAR, and ROA on stock returns, but unable to moderate the relationship between NPL and stock returns.]]>
<![CDATA[INTERACTION EFFECT OF SUSTAINABILITY REPORTING AND ENTERPRISE RISK MANAGEMENT ON BUSINESS PERFORMANCE ]]>
<![CDATA[Michael Goman]]>;
<![CDATA[Fransiskus Eduardus DAROMES]]>;
<![CDATA[Paulus Tangke]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 1 (2021): JUNE ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v5i1.187
<![CDATA[This study provides empirical evidence of the interaction of sustainability reporting and Enterprise risk management on business performance. A number of previous literature has found a significant positive effect of ERM implementation on overall business performance, however, the number of studies investigating the interaction of sustainability reporting and ERM is still limited. We build this research model based on modern portfolio theory and stakeholder theory. Data testing was carried out using the moderation regression method in examining the three variable relationships above. The results showed that there was a significant positive effect of ERM on business performance as measured using EVA. Meanwhile, sustainability reporting, although able to strengthen the coefficient of determination relationship between ERM and EVA, does not have a significant moderating effect on the relationship between the two variables.]]>
