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Atma Jaya Accounting Reseach (AJAR)
Published by Universitas Atma Jaya Makassar
ISSN : 2654590X     EISSN : 26560410     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
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 70 Documents
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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Tenriwaru Tenriwaru; Fadliah Nasaruddin
AJAR Vol 3 No 01 (2020): 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.v3i01.104

Abstract

This research aims to examine the effect of corporate social responsibility disclosure on firm value and examine the effect of profitability as a moderating variable in influencing the relationship of corporate social responsibility disclosure to firm value. The sample of this study was 13 banking companies listed on the Indonesia Stock Exchange, from 2014 to 2016, using purposive sampling techniques. The data in this study came from secondary data obtained through documentation techniques. Data analysis method used is multiple linear regression analysis. The results of this study indicate that: corporate social responsibility disclosure variable has a significant negative effect on firm value. And profitability as a moderating variable is able to strengthen the effect of corporate social responsibility disclosure on firm value.
PEMAKNAAN PENERAPAN AKUNTANSI BASIS AKRUAL Yanni Yanni; Fransiskus Randa; Yakobus K Bangun
AJAR Vol 3 No 01 (2020): 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.v3i01.105

Abstract

This study is a qualitative study of the application of the accrual-based Government accounting system to the Government of North Toraja Regency. The purpose of this study is to interpret the application of accrual-based Government Accounting Standards (SAP) to the Government of North Toraja Regency. Data in this study were collected through observation, documentation, and interviews with five informants directly related to the implementation of accrual-based Governent Accoutning Standards (SAP). The data that has been collectted is then analyzed and interpreted by qualitative methods using an interpretive approach. The results showed that the application of accrual-based Government Accounting Standards (SAP) in the North Toraja Regency Government was a reflection of a formality. This is supported by the existence of government regulations that require all local governments including the North Toraja Regency Government to implement accrual-based Government Accoutning Standards. The complexity of the financial statements is a major factor in the resistance attitude of the North Toraja Regency financial management in the accrual-based Government Standard implementation. Meanwhile, in terms of organizational culture, the North Toraja Regency Government is required to apply accrual-based Government Accounting Standards
PENGARUH VOLATILITAS ARUS KAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH PERATAAN LABA Norbertus Domentris Bouk; Oktavianus Pasoloran; Suwandi Ng
AJAR Vol 3 No 01 (2020): 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.v3i01.106

Abstract

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.
EVALUASI KEPATUHAN GOOD CORPORATE GOVERNANCE TERHADAP ASEAN CORPORATE GOVERNANCE STUDI PADA CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BURSA EFEK INDONESIA Jennifer Karina; Weli Weli
AJAR Vol 3 No 01 (2020): 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.v3i01.109

Abstract

This research is analyzing the score of Indonesia Stock Exchange listed corporations under consumer goods industry sector’s compliance on Good Corporate Governance using ASEAN Corporate Governance. Data used are originated from corporations’ annual reports, financial report, and publicly-accessed information in the period of 2018 over 32 consumer goods corporations. The data gathered was processed through Microsoft Excel. Results show that on consumer goods industry’s corporations, there are three good corporate governance principles (Rights of Shareholders, Equitable Treatment of Shareholders, Responsibilities of the Board) scored not more than 50%, while the other two (Role of Stakeholders, Disclosure and Transparency ) have achieved the score of over 50% of the overall points of recommendations.
PENGARUH STRUKTUR KEPEMILIKAN ASING DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH MYOPIC BEHAVIOUR Melky Edward Buttang
AJAR Vol 3 No 02 (2020): 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.v3i02.129

Abstract

This study aims to examine the effect of foreign ownership structure and audit quality on firm value that is tested directly or through myopic behavior. The sample used in this study is non-financial companies listed on the Indonesia Stock Exchange from 2013-2017. The sample was selected using the purposive sampling method, with a total sample of 150 companies. Data analysis is done through path analysis. The results showed that foreign ownership structure has a negative and significant effect on myopic behavior, audit quality has a negative and significant effect on myopic behavior, and foreign ownership structure has a positive and not significant effect on firm value. Other findings show that audit quality has a positive and significant effect on firm value, Myopic behavior has a negative and significant influence on firm value. However, myopic behavior does not play a role in mediating the structure of foreign ownership of firm value, and on the other hand, myopic behavior plays a role in mediating the quality of audits of firm valueThis study aims to examine the effect of foreign ownership structure and audit quality on firm value that is tested directly or through myopic behavior. The sample used in this study is non-financial companies listed on the Indonesia Stock Exchange from 2013-2017. The sample was selected using the purposive sampling method, with a total sample of 150 companies. Data analysis is done through path analysis. The results showed that foreign ownership structure has a negative and significant effect on myopic behavior, audit quality has a negative and significant effect on myopic behavior, and foreign ownership structure has a positive and not significant effect on firm value. Other findings show that audit quality has a positive and significant effect on firm value, Myopic behavior has a negative and significant influence on firm value. However, myopic behavior does not play a role in mediating the structure of foreign ownership of firm value, and on the other hand, myopic behavior plays a role in mediating the quality of audits of firm value.
STRATEGI SISTEM PENGENDALIAN INTERNAL PIUTANG PADA KANTOR PUSAT KSP BALO’TA TANA TORAJA Maria Amaral Lambe
AJAR Vol 3 No 02 (2020): 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.v3i02.130

Abstract

Good accounts receivable control will affect the company's success in carrying out the sales policy on credit. Credit sales have a risk that is the existence of bad debts that can cause losses to the company. The object of research is KSP Balo’ta in Toraja. The purpose of this research is to optimize the management of accounts receivable and find new strategies in order to increase the level of effectiveness of the credit control system at Ksp Balo’ta in Toraja. The approach used in this research is qualitative approach and the method used is descriptive method. The results showed that the internal control system of receivables is still less effective it is seen in the increase in problem receivables from year to year. The conclusion of this research is that the receivables control system which is done with a family approach does indeed provide good results, but requires a long process in paying off bad debts. Therefore it is very important for companies to conduct evaluations in order to optimize their receivables management with a new receivables control strategy.
MARKET STRATEGY AND MARKET SEGMENT Mariesta Reny Tonapa; Marselinus Asri; Bernadeth Tongli
AJAR Vol 3 No 02 (2020): 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.v3i02.133

Abstract

This study aims to study how the marketing strategies of advertising, products, prices and channels affect the financial performance of Novotel Makassar Hotel. The sample used in this study is clients who book rooms and meeting rooms at the Novotel Makassar Hotel. The selection of samples in this study using a survey method based on certain criteria. The results of the study using path analysis show marketing strategies namely advertising, products, prices and positive distribution channels on financial performance.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI A. Nurul Dzikir; Syahnur Syahnur; Tenriwaru Tenriwaru
AJAR Vol 3 No 02 (2020): 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.v3i02.134

Abstract

This research aimed to examine whether corporate social responsibility affect the corporate value and whether the profitability as a moderating variable affect the corporate social responsibility and corporate value on mining corporate listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. This research used samples from mining companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period as many as 31 issuers and used purposive sampling technique. This research is quantitative descriptive. The data used is secondary data and used data collection methods, namely documentation studies. The data used in this research are financial statement and annual reports by mining companies obtained from the Indonesia Stock Exchange website (https://www.idx.co.id). Based on research results by using the Statistical Product and Service Solution (SPSS 18), shows that CSR affect the corporate value which is proxied to Tobin’s Q, it is known from the calculated t value is greater than the t table value, and the significance value is smaller than the level its significance. And the independent variable CSR and profitability as a moderating are not able to moderate the corporate value, it is known from the value of the relation obtained smaller than the value of CSR to corporate value.
MAKNA KARIER AKUNTAN PUBLIK BAGI MAHASISWA AKUNTANSI Shafirah Nur Faiqah Olola; Tenriwaru Tenriwaru; Subhan Subhan
AJAR Vol 3 No 02 (2020): 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.v3i02.135

Abstract

The purposes of this research is to know what is the meaning of public accountant career for accounting student and to know how ideological view towards career election as public accountant. This research uses qualitative approach with interpretive paradigm and informant used on this research is accounting student on ideological-based university at Makassar. Primary data is used for this research with observing and direct interview with the informants. Data analysis method used is data reduction, data display, data classification, data verifying, and draw final conclusion from the research results. The research result shows that accounting student interpret the public accountant profession as a challenging profession, promising in financial terms (salary), has promising employment field, has important influence and big responsibility, also is a risky job.
FUNGSI INTERNAL CONTROL DALAM PENCEGAHAN FRAUD DI PT BANK MANDIRI (PERSERO) TBK. REGIONAL X MAKASSAR Dewi Andriani; Syarif Syarif; Aini Indrijawati; Syamsuddin Syamsuddin
AJAR Vol 3 No 02 (2020): 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.v3i02.137

Abstract

This study aims to examine and analyze the function of internal control in fraud prevention at PT Bank Mandiri (Persero) Tbk. Regional X Makassar. This research uses descriptive qualitative analysis method where the data is obtained based on the results of interviews and adapted so that it becomes data that is explaining the research issue. The results of this study indicate that Bank Mandiri in Regional X Makassar continues to be committed and proactive with good governance in fraud prevention, with a special Internal Control unit that handles this and reports directly to the CEO in Regional / Independent. By way of prevention; Creating an Honest Culture and Eliminating Fraud opportunities for all Employees in Makassar Regional X Makassar.

Page 3 of 7 | Total Record : 70

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