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AJAR : Atma Jaya Accounting Research
ISSN : 2654590X     EISSN : 26560410     DOI : -
Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan keuangan.
Arjuna Subject : -
Articles 7 Documents
Search results for , issue "Vol 5 No 01 (2022): Atma Jaya Accounting Research (AJAR)" : 7 Documents clear
AN EMPIRICAL EVIDENCE OF HOW SUSTAINABILITY DISCLOSURE AFFECTS FIRM VALUE THROUGH SYSTEMATIC RISK Steffi Nontji; Fransiskus Eduardus Daromes; Kunradus Kampo
AJAR Vol 5 No 01 (2022): 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.v5i01.262

Abstract

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.
THE FINANCIAL PERFORMANCE IN THE INDONESIAN BANKING INDUSTRY REVIEW FROM GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL Sinta Zahrotul Ulya; Elen Puspitasari
AJAR Vol 5 No 01 (2022): 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.v5i01.266

Abstract

This study aims to determine the effect of Good Corporate Governance and Intellectual Capital on the financial performance of Indonesian banking companies. Good Corporate Governance in terms of Board of Directors, Audit Committee, and Independent Commissioners. Intellectual capital measured by the efficiencies of human capital, structural capital, relational capital and capital employed. The population of this study is all banking companies listed on the Indonesia Stock Exchange for the 2017-2020. The number of samples from using purposive sampling technique obtained were 28 companies with 112 data observations. The major of financial performance proxied by Return on Assets and Capital Adequacy Ratio. This research uses multiple linear analysis method. The results of this study indicate that the Board of Directors and the efficiency of Human Capital, Structural Capital, Relational Capital, and capital employed have a significant positive effect on financial performances. Meanwhile, the Audit Committee and Independent Commissioner have no significant effect on financial performances.
INTEGRATED REPORTING ADOPTION: SUSTAINABLE CORPORATE STRATEGY IN ACHIEVING SDG 2030 Belinda Azzahra
AJAR Vol 5 No 01 (2022): 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.v5i01.267

Abstract

The environmental crisis has initiated companies to implement sustainability accounting as a business sustainability strategy. One indicator of this implementation based on POJK No 51/2017 is the availability of integrated reports (financial reports and sustainability reports) that can be accessed by the public. This paper aims to explain the essence of implementing sustainability strategy through adopting integrated reporting schemes in the company. Therefore, the company does not only implement it to the extent of fulfilling the demands of the government, but for the benefit of the company in the long term. The author uses a quantitative and qualitative analysis approach with the variable earnings per share and the growth of the company's stock price in the sector of financial services institutions and public companies. Furthermore, the author also analyses the fundamental weakness of the integrated reporting systematics which makes it difficult to compare between companies. This paper offers a universal measurement standard that can be used by external and internal parties of the company in assessing how far the company is implementing its sustainability strategy through creating integrated reports. This standard will prove the company's ability to maintain its business continuity in the long term and affect its current valuation. However, it cannot be denied that the sustainability strategy launched by the Indonesian government still has several weaknesses. Therefore, this paper also answer the challenges of the role of accountants in Indonesia in implement sustainability accounting, especially in adopting integrated reporting scheme.
THE EFFECT OF INSTITUTIONAL OWNERSHIP, COMPANY SIZE AND ASSET MANAGEMENT ON FIRM VALUE Anthony Holly; Robert Jao; Ana Mardiana
AJAR Vol 5 No 01 (2022): 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.v5i01.268

Abstract

The study purpose is to investigate the impact of institutional ownership, firm size, and asset management to firm value. Sample of this research is companies listed in Indonesia Stock Exchange between 2016-2018. Sample selected by purposive sampling method. Data type used in this study is quantitative data and analyzed using multiple regression analysis to analysis dependent variable, firm value and independent variable, institutional ownership, firm size, and asset management. The result of the research revealed institutional ownership and firm size have positive and significant effect to firm value because the mechanism of control by institutions is more effective and the bigger of the companies means their manager can accumulate value. Asset management has no effect to firm value.
THE EFFECT OF INVESTMENT OPPORTUNITY SET, INSTITUTIONAL OWNERSHIP, AND COMPANY SIZE ON THE QUALITY OF EARNINGS ON COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (PERIOD 2018-2020) Imam Hidayat; Rika Dwi Utami
AJAR Vol 5 No 01 (2022): 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.v5i01.271

Abstract

This study aims to determine the effect of investment opportunity set, institutional ownership, and company size on earning quality. Of the 52 companies in the consumption sector, there are 22 sample companies and will be analyzed from 2018 to 2020. This type of research uses a quantitative approach with the panel data regression method, which is processed with EViews version 12. The result shows that investment opportunity set and institutional ownership has no positive and significant effect on earnings quality. Firm size has a positive effect and significant effect on earnings quality.
EFFECT OF EXECUTIVE COMPENSATION AND BOARD GOVERNANCEON QUALITY OF SUSTAINABILITY AND FINANCIAL REPORTING ON FINANCIAL INSTITUTIONS ON IDX Petrus Ridaryanto; Almatius Marsudi
AJAR Vol 5 No 01 (2022): 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.v5i01.275

Abstract

This study will examine the impact of executive compensation and board governance on the level of investment in sustainability practices and sustainability reporting quality and examine the relationship between sustainability reporting quality and financial reporting quality in financial services companies listed on the Indonesia Stock Exchange (IDX). The purpose of this study was to examine the effect of executive compensation and board governance on the quality of sustainability reporting in State-Owned Enterprises (BUMN) and financial institutions on the IDX. Observations will be made for the 2015-2019 period. The number of state-owned companies is around 120 companies and financial institutions are 95 companies. The total sample companies are 215 sample companies. The quality of sustainability reporting is measured by content analysis. This study will analyze all hypotheses using multiple regression. The results show that executive compensation and board governance have no effect on the quality of the sustainability report, and the quality of the sustainability report has a positive effect on the quality of financial reports
TAX RESPONSIBILITY TRANSPARENCY ON E-COMMERCE TRANSACTION ACTIVITIES BYSMALL MEDIUM ENTERPRISE (SME)IN MAKASSAR CITY Febriani Febriani; Tenriwaru Tenriwaru; Sitti Hartati Hairuddin
AJAR Vol 5 No 01 (2022): 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.v5i01.277

Abstract

This study aims to determine the extent of transparency of e-commerce taxaccountability by SME in the city of Makassar. This study uses a qualitative method with a descriptive qualitative approach by conducting observations and interviews and the informants used in this study are SME actors. Data collection techniques used are data reduction, triangulation, data presentation, data verification and the final conclusion of the study. The results of this study indicate that the transparency of tax accountability on e-commerce activities by SME towards income tax payments means that most SME have fulfilled their tax obligations and some of them have not fulfilled their tax obligations due to the absence of special tax rules for selling online.

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