Daromes, Fransiskus E.
Dinamika Akuntansi Keuangan dan Perbankan

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PERAN KEMAMPUAN MANAJERIAL SEBAGAI MEKANISME PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN Ng, Suwandi; Daromes, Fransiskus E.
Jurnal Akuntansi dan Keuangan Indonesia Vol 13, No 2 (2016)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.402 KB) | DOI: 10.21002/jaki.2016.10

Abstract

This research is aimed to investigate the role of managerial ability as a mechanism to improve earnings quality as a mediating effect influence on firm value. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2010 to 2014. The sample were selected using purposive random sampling method. The number of sample resulted form this method are 178 companies. By using path analysis method, the results show that managerial ability has positive and significant relationship to the earnings quality and firm value. In addition, Sobel's test results show that earnings quality does not mediate the effect of managerial ability on firm value.---Penelitian ini bertujuan untuk menginvestigasi peran kemampuan manajerial sebagai mekanisme untuk meningkatkan kualitas laba sebagai efek mediasi terhadap nilai perusahaan. Sampel yang digunakan dalam penelitian ini adalah perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia dari tahun 2010 sampai dengan 2014. Pemilihan sampel dilakukan dengan menggunakan metode purposive random sampling, dengan jumlah sampel yaitu 178 perusahaan. Hasil penelitian dengan menggunakan analisis jalur menunjukkan bahwa kemampuan manajerial memiliki hubungan positif dan signifikan terhadap kualitas laba dan nilai perusahaan. Selain itu, hasil pengujian Sobel menunjukkan bahwa kualitas laba tidak memediasi pengaruh kemampuan manajerial terhadap nilai perusahaan.
PERAN MODERASI KOMPETENSI KOMITE AUDIT PADA HUBUNGAN ANTARA STRUKTUR KEPEMILIKAN DAN KUALITAS PELAPORAN KEUANGAN Gautama, Erik; Daromes, Fransiskus E.; Ng, Suwandi
Jurnal Akuntansi Vol 11 No 1 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.539 KB) | DOI: 10.25170/jara.v11i1.53

Abstract

This research is aimed to investigate the influence of the competence of audit committee on the relationship between the corporate ownership structure and reporting quality. We used secondary data, which is the annual report of listed companies at Indonesia Stock Exchange from 2013-2016 respectively. The sampling method is purposive sampling where the researcher obtained 116 companies as the sample. Data examination uses multiple linear regression analysis using IBM SPSS program (Statistical Program for Social Science) 20 in data processing. The results showed that family ownership, and foreign ownership has a positive but not significant effect on the financial reporting quality, while family ownership and audit committee competence has a positive and significant effect on financial reporting quality, as well as foreign ownership and audit committee competence has a positive and significant effect on the financial reporting quality. The result of this research is expected to be a consideration and recommendation for the firms to fill audit committees with people who have competence / expertise in accounting and finance and improve the ownership structure so that the monitoring function becomes effective and efficient in achieving the objectives of the conceptual framework of financial reporting which leads to reducing the manipulation of financial statements.