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All Journal Jurnal Akuntansi YUME : Journal of Management BALANCE Jurnal Akuntansi dan Bisnis JAF- Journal of Accounting and Finance Jurnal Akuntansi Barelang Widya Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Paulus Journal of Accounting (PJA) Tangible Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Contemporary Journal on Business and Accounting Jurnal Inovasi Akuntansi Jurnal Ekualisasi UNITY: Journal of Community Service Jurnal Balireso: Jurnal Pengabdian pada Masyarakat
Holly, Anthony
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Neuroscience Social Sciences Other

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Komponen Intellectual Capital Sebagai Prediktor Nilai Perusahaan Melalui Reputasi Jao, Robert; Ng, Suwandi; Holly, Anthony; Edo, Theobaldus Juniardy Edo
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/zs29r933

Abstract

The aim of this study is to investigate the impact of intellectual capital components on firm value mediated by firm reputation. This study uses secondary data, namely the annual report and Corporate Image Index (CII) published by Frontier Consulting Group. The population in this study are banking companies listed on the Indonesia Stock Exchange which have a CII score consecutively during 2013-2021 period. This study uses path analysis. The results of this study indicate that human capital has a positive and significant influence on firm reputation and firm value. Capital employed has a positive but not significant effect on firm reputation and firm value. Structural capital has a negative but not significant effect on firm reputation. Structural capital has a positive but not significant effect on firm value. Firm reputation has a positive and significant influence on firm value. Firm reputation mediates the influence of human capital on firm value with partial mediation type. Firm reputation does not succeed in mediating the influence of capital employed and structural capital on firm value.
PERAN MEDIASI PENGUNGKAPAN EMISI KARBON TERHADAP HUBUNGAN FINANCIAL SLACK DAN NILAI PERUSAHAAN: THE MEDIATING ROLE OF CARBON EMISSION DISCLOSURE ON THE RELATIONSHIP BETWEEN FINANCIAL SLACK AND FIRM VALUE Jao, Robert; Holly, Anthony; Mardiana, Ana; Atmakusuma, Cheryl Natasya
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.407-422

Abstract

This study aims to analyze the effect of financial slack on carbon emission disclosure, carbon emission disclosure on firm value, financial slack on firm value, and financial slack on firm value through carbon emission disclosure. This research is built on stakeholder theory. This study uses a purposive sampling method in sample selection. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period, with a total sample size of 184 company data. This study uses secondary data from complete annual and sustainability reports from the Indonesia Stock Exchange (IDX) and the company's official website. This research uses path analysis. The results of this study indicate that financial slack has a positive and significant influence on the disclosure of carbon emissions. The results also show that disclosure of carbon emissions positively and significantly influences firm value. The results of this study also show that financial slack has a positive and significant effect on firm value. The results of this study also show that the disclosure of carbon emissions mediates the relationship between financial slack and firm value.
Pengaruh Related Party Transaction terhadap Nilai Perusahaan yang Dimediasi oleh Tax Avoidance Jao, Robert; Tangke, Paulus; Holly, Anthony; Mardiana, Ana; Nontji, Meifilia
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9334

Abstract

This research investigates the influence of related party transactions on firm value mediated by tax avoidance. The theory used is agency theory to explain the relationship between variables. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The data sources used are secondary data in financial reports and annual reports obtained from the Indonesia Stock Exchange and the company's official website. The total sample is 99 company data for three years, selected using purposive sampling. The research results show that related party transactions positively and significantly influence tax avoidance. The research findings also found that tax avoidance has a negative and significant influence on firm value, and related party transactions have a negative and significant influence on firm value. Finally, this research finds that tax avoidance mediates the relationship between related party transactions and firm value.
PENGARUH FRAUD DIAMOND TERHADAP KECURANGAN LAPORAN KEUANGAN Hogianto, Marselinus Adry; Jao, Robert; Mardiana, Ana; Tuwo, Lukman; Holly, Anthony
Paulus Journal of Accounting (PJA) Vol. 6 No. 1 (2024): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Tujuan penelitian ini adalah untuk menginvestigasi pengaruh fraud diamond terhadap kecurangan laporan keuangan. Teori fraud diamond terdiri dari empat faktor yang mempengaruhi terjadinya kecurangan, yaitu tekanan, kesempatan, rasionalisasi, dan kemampuan. Penelitian ini menggunakan teori keagenan dan teori fraud diamond untuk menjelaskan hubungan antar variabel. Populasi dalam penelitian ini mencakup perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Pemilihan sampel dilakukan dengan metode purposive sampling, yang menghasilkan sebanyak 219 sampel. Data dianalisis menggunakan regresi linear berganda, dan pengujian hipotesis dilakukan melalui uji parsial (uji t). Hasil penelitian ini menunjukkan bahwa tiga faktor dari fraud diamond, yaitu tekanan, rasionalisasi, dan kemampuan, memiliki pengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Penelitian ini menunjukkan bahwa peningkatan pada masing-masing faktor tersebut secara signifikan meningkatkan kecurangan laporan keuangan di perusahaan manufaktur di Indonesia selama periode 2020-2022. 
Pengaruh Kepemilikan Keluarga terhadap Kualitas Laba dan Dampaknya terhadap Nilai Perusahaan Jao, Robert; Tangke, Paulus; Holly, Anthony; Mardiana, Ana; Tandiamal, Fritzline Geralda
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4581

Abstract

Penelitian ini bertujuan untuk menguji peran kepemilikan keluarga dalam meningkatkan nilai perusahaan melalui kualitas laba. Penelitian ini dibangun dengan teori agensi dan teori sinyal. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data sekunder berupa laporan tahunan yang diperoleh dari Bursa Efek Indonesia serta situs resmi perusahaan. Jumlah sampel yang terkumpul dengan menggunakan metode purposive sampling sebanyak 69 data perusahaan selama tiga tahun. Hasil penelitian ini menunjukkan bahwa kepemilikan keluarga memiliki pengaruh positif dan signifikan terhadap kualitas laba. Hasil temuan penelitian ini juga menemukan bahwa kualitas laba memiliki pengaruh positif terhadap nilai perusahaan. Terakhir, penelitian ini menemukan bahwa kualitas laba memediasi hubungan antara kepemilikan keluarga terhadap nilai perusahaan.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN REPUTASI PERUSAHAAN DAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Jao, Robert; Randa, Fransiskus; Holly, Anthony; Laorens, Evelyn
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i2.8768

Abstract

This study aims to analyze the effect of corporate social responsibility on firm value, with company reputation and financial performance as mediating variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. The number of samples is 37 company data for three years, which were selected using purposive sampling. The study results found that corporate social responsibility positively and significantly affects a corporate reputation. Corporate social responsibility has a positive and significant impact on financial performance. Company reputation has a positive but insignificant effect on firm value. Financial performance has a positive and significant impact on firm value. Corporate social responsibility has a positive but insignificant effect on firm value. Corporate reputation cannot mediate the impact of corporate social responsibility on firm value. Financial performance can mediate corporate social responsibility's impact on firm value.
Pengaruh Fleksibilitas Keuangan, Struktur Modal, dan Profitabilitas terhadap Return Saham Jao, Robert; Daromes, Fransiskus Eduardus; Holly, Anthony; Sariri, Harly
Tangible Journal Vol. 9 No. 1 (2024): Vol. 9 No. 1, Juni 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i1.467

Abstract

This research aims to analyze the influence of financial flexibility, capital structure, and profitability on stock returns. The main theory used to explain the relationship between variables is signaling theory. The research population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2018–2022. Sample selection was carried out purposively. The analysis technique used is multiple linear regression analysis. This research finds that financial flexibility and profitability have a positive and significant effect on stock returns, while capital structure has a negative and significant effect on stock returns.
Pengaruh Struktur Kepemilikan terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia) Ruslan, Andi; Holly, Anthony; Jao, Robert; Theodorus, Kevin Chandra
Tangible Journal Vol. 9 No. 2 (2024): Vol. 9 No. 2, Desember 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i2.555

Abstract

Penelitian ini menganalisis tentang pengaruh struktur kepemilikan terhadap manajemen laba. Penelitian ini dibangun dengan teori agensi. Populasi penelitian terdiri dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2022. Penelitian ini menggunakan data sekunder berupa laporan tahunan yang diperoleh dari Bursa Efek Indonesia serta situs resmi perusahaan. Jumlah data yang terkumpul selama periode penelitian sebanyak 452, yang dipilih menggunakan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial, institusional, dan publik memiliki pengaruh negatif dan signifikan terhadap manajemen laba. Semakin besar kepemilikan manajerial, institusional, dan publik dapat mengurangi praktik manajemen laba.
Pengaruh Intellectual Capital dan Struktur Modal terhadap Nilai Perusahaan Holly, Anthony; Jao, Robert; Mardiana, Ana; Kusuma, Wilson
Jurnal Ekualisasi Vol. 6 No. 2 (2025): July 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/becbny67

Abstract

The objective of this research is to analyze the influence of intellectual capital and capital structure on firm value. This study utilizes Signalling Theory and Trade-off Theory to explain the interrelationships between the variables. The population for this study comprises manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022. The sampling method used is purposive sampling, resulting in a sample of 28 companies with a total of 112 observations. Multiple regression analysis is employed to analyze the data, and hypothesis testing is conducted using the partial test (t-test). The results of this study indicate that intellectual capital and capital structure have a positive and significant effect on firm value. The findings also reveal that the enhancement of each factor significantly increases the firm value of manufacturing companies in Indonesia during the 2019-2022 period.
Pengaruh Kebijakan Dividen, Leverage, dan Ukuran Perusahaan terhadap Manajemen Laba Jao, Robert; Asri, Marselinus; Holly, Anthony; Tunandar, Bryan Frenli
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.603

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen, leverage, dan ukuran perusahaan terhadap praktik manajemen laba pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2019-2023. Penelitian ini menggunakan data sekunder yang diperoleh dengan menggunakan metode dokumentasi. Pemilihan sampel dilakukan dengan metode purposive sampling dan menghasilkan 247 data. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa kebijakan dividen memiliki pengaruh negatif yang signifikan terhadap praktik manajemen laba. Sementara itu, leverage memiliki pengaruh positif, meskipun tidak signifikan, terhadap manajemen laba. Selain itu, ukuran perusahaan memiliki pengaruh negatif yang signifikan terhadap manajemen laba.
Co-Authors Asri, Marselinus Atmakusuma, Cheryl Natasya Bakrie, Irene Bunga, Yulisna Dayoh, Geraldy Frederick Edo, Theobaldus Juniardy Edo Fransiskus Eduardus Daromes Fransiskus Randa Hogianto, Marselinus Adry Kampo, Kunradus Kusuma, Wilson Laorens, Evelyn Mardiana, Ana Mario Oktavianus, Mario Nontji, Meifilia Patandianan, Tripentita Loto Robert Jao Ruslan, Andi Sariri, Harly Suwandi Ng Tahendrika, Abner Tandiamal, Fritzline Geralda Tandiayu, Bartholomeus Tangke, Paulus Tanri, Eveline Pricilia Theodorus, Kevin Chandra Tunandar, Bryan Frenli Tuwo, Lukman