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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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Pengaruh Karakteristik Chief Executive Officer (CEO) terhadap Kinerja Perusahaan Jao, Robert; Holly, Anthony; Mardiana, Ana; Oktavianus, Mario
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/36e7vq73

Abstract

This study aims to analyze the influence of Chief Executive Officer (CEO) characteristics on firm performance. This study uses an upper-echelon theory. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. A total of 290 samples were generated using the purposive sampling method in this study. This study found that CEO gender, narcissism, education, and tenure had a positive and significant effect on firm performance. However, CEO power had a negative and insignificant effect on firm performance.
Bimbingan Teknis Pajak Daerah dan Retribusi Daerah (PDRD) Kabupaten Puncak, Propinsi Papua Tengah Asri, Marselinus; Tandiayu, Bartholomeus; Holly, Anthony; Tahendrika, Abner
UNITY: Journal of Community Service Vol. 2 No. 2 (2026): UNITY: Journal of Community Service, January 2026
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/unity.v2i2.260

Abstract

This community service program was a collaboration between the Faculty of Economics and Business, Atma Jaya University Makassar, and the Regional Revenue Agency (Bapenda) of Puncak Regency, Central Papua. The activity was conducted in the form of Technical Guidance on Regional Taxes and Levies (PDRD), held from March 11 to 14, 2025, at Kyriad Haka Hotel, Makassar, South Sulawesi. The main objective was to strengthen the capacity of Bapenda officials in understanding the potential of the Gross Regional Domestic Product (GRDP), mastering regional tax calculation techniques, and mapping local revenue (PAD) opportunities to optimize regional income. Participants consisted of leaders, division heads, and staff members of Bapenda as officially registered. Training materials included PDRD optimization, GRDP calculation methods, regional potential mapping, as well as the administration and management of technical guidance. The training applied a combination of interactive lectures, case studies, group discussions, and the development of a Follow-Up Action Plan (RTL). The results revealed significant improvement in participants’ comprehension of PDRD concepts, analytical skills in identifying tax potential, and the ability to design strategic plans for PAD optimization. This program is expected to serve as a starting point for strengthening regional revenue governance that is more effective, transparent, and data-driven.
DIVERSITY IN BOARD OF DIRECTORS' ROLE IN CREATING CORPORATE VALUE THROUGH GROWTH AND REPUTATION: DIVERSITY IN BOARD OF DIRECTORS' ROLE IN CREATING CORPORATE VALUE THROUGH GROWTH AND REPUTATION Jao, Robert; Mardiana, Ana; Holly, Anthony
Jurnal Akuntansi Vol 18 No 1 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i1.4626

Abstract

The purpose of this study is to analyze the effect of board of director diversity (gender and educational background) on corporate growth and reputation, analyze the effect of board of director diversity (gender and educational background), corporate growth, and reputation on corporate value, and analyze the effect of diversity board of directors (gender and educational background) on corporate value mediated by corporate growth and reputation. This study uses a purposive sampling method in sample selection and uses secondary data, namely the corporate's annual reports published by manufacturing companies listed on Indonesia Stock Exchange during 2018-2020 and Corporate Image Index (CII). The number of corporates observed were 26 with a total of 59 data. The analytical method is the path analysis and the Sobel test for the mediation hypothesis testing. The test results show that gender diversity has a significant positive effect on corporate growth and value, and an insignificant positive effect on corporate reputation. Educational background diversity has an insignificant positive effect on corporate growth, a significant positive effect on corporate reputation, and also an insignificant negative effect on corporate value. Corporate growth and reputation have a significant positive effect on corporate value. This study also indicates that growth mediates the effect of gender diversity on corporate value, but the effect of educational background diversity on corporate value shows otherwise. Finally, reputation does not mediate the effect of gender diversity on corporate value, but mediates the effect of educational background diversity on corporate value
Pengaruh Corporate Governance dan Intellectual Capital terhadap Nilai Perusahaan Holly, Anthony; Jao, Robert; Mardiana, Ana; Bunga, Yulisna
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.9639

Abstract

This research aims to examine the influence of corporate governance (board direction, managerial ownership, institutional ownership, and audit committee) and intellectual capital on company value. Company value is measured using Tobin's Q. This research uses secondary data. The sampling technique used was purposive sampling, with a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The analytical method used is multiple regression analysis. Based on regression analysis, the results of this research show that board direction has an insignificant positive effect on company value. Managerial ownership has a significant negative effect on firm value. Institutional ownership has a significant negative effect on firm value. The audit committee has an insignificant negative effect on company value and intellectual capital has an insignificant negative effect on company value.
Pengaruh Self Attribution Bias, Mental Accounting, Familiarity Bias dan Toleransi Risiko terhadap Pengambilan Keputusan Investasi Holly, Anthony; Mardiana, Ana; Jao, Robert; Patandianan, Tripentita Loto
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.10585

Abstract

The purpose of this study was to determine some of the effects of bias, namely self-attribution bias on investment decision making, mental accounting on investment decision making, familiarity bias on investment decision making, and risk tolerance on investment decision making. The theory used is behavioral finance theory and prospect theory. This study used a purposive sampling method in selecting the sample. The sample used was students who joined the capital market study group and an investor at Atma Jaya Makassar University in the 2019-2021 class. Data collection method is done through a questionnaire. The analysis technique used is multiple linear analysis. The results of this study indicate that self-attribution bias has a positive and significant influence on investment decision making, mental accounting has a positive and significant influence on investment decision making, familiarity bias has a positive and significant influence on investment decision making, and risk tolerance has a positive and significant influence on investment decision making.
The Role of The Board of Directors Characteristics on Financial Performance Mediated by The Corporate Reputation Mardiana, Ana; Holly, Anthony; Jao, Robert
Contemporary Journal on Business and Accounting Vol 4 No 2 (2024): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v4i2.68

Abstract

Purpose – this study is to analyze the effect of the number of directors (consisting of the proportion of women on board, the size of directors and the presence of foreign directors) Design/methodology/approach – This study uses the theory of resource dependence. This study used purposive sampling method and in the sample pelicans used secondary data Findings – The results of this study indicate that the proportion of women in the board of directors is positive. The size of the Sukum board of directors has a significant positive effect on the company's reputation. The power of the foreign advisory board is a significant positive impact on reputational damage. This research shows that the company's reputation is not good for the company's reputation. the role of the company's reputation is able to mediate the need between the foreign board of directors and the company's financial persuasive persuasion Originality – The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2019-2021 Keywords : Company Reputation, Characteristics of the Board of Directors, Financial Performance Paper Type : Research Result
The Effect of Intellectual Capital on Firm Value with Company Reputation and Financial Performance as Mediation Variables Jao, Robert; Kampo, Kunradus; Holly, Anthony; Bakrie, Irene
Contemporary Journal on Business and Accounting Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i2.94

Abstract

Purpose – This research is aimed to determine the effect of intellectual capital on firm value with corporate reputation and financial performance as mediating variables. Design/methodology/approach – This research uses secondary data obtained by using documentation method. The data source in this research is the financial reports of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period and have score Corporate Image Index (CII) published by Frontier Consulting Group. The sample were selected using purposive sampling method, with a total sample of 39 data. Method used in this research is path analysis. Findings – The result of this research indicate that intellectual capital has a positive and significant effect on company reputation. Intellectual capital has a positive and significant effect on financial performance. Company reputation has a positive and significant effect on firm value. Financial performance has a positive and significant effect on firm value. Intellectual capital has a positive but not significant effect on firm value. Company reputation is able to mediate the effect of intellectual capital on firm value. Financial performance is able to mediate the effect of intellectual capital on firm value. Originality – This study integrates corporate reputation and financial performance as mediating variables in the relationship between intellectual capital and firm value, focusing on the banking sector in Indonesia that possesses a Corporate Image Index (CII) score. Keywords: Intellectual Capital, Firm Value, Company Reputation, Financial Performance Paper Type Research Result
Pengaruh Pengetahuan Etika, Machiavellian, dan Religiusitas Terhadap Persepsi Etis Mahasiswa Akuntansi Universitas Atma Jaya Makassar Mardiana, Ana; Holly, Anthony; Kampo, Kunradus
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.9016

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan etika, machiavellian, dan religiusitas terhadap persepsi etis mahasiswa akuntansi. Jenis penelitian ini merupakan asosiatif kausalitas ddan teori yang digunakan dalam penelitian ini adalah teori atribusi. Populasi yang digunakan adalah mahasiswa Akuntansi angkatan 2020, 2021, dan 2022 Universitas Atma Jaya Makassar. Jumlah sampel sebesar 70 orang, yang dipilih dengan metode purposive sampling dan menggunakan data primer yaitu dilakukan dengan pengumpulan kuesioner melalui google form. Metode analisis yang digunakan adalah metode analisis regresi berganda dan pengujian hipotesis dilakukan dengan menggunakan uji parsial. Hasil penelitian menunjukkan bahwa pengetahuan etika memiliki pengaruh positif dan signifikan terhadap persepsi etis mahasiswa akuntansi, machiavellian memiliki pengaruh positif dan tidak signifikan  terhadap persepsi etis mahasiswa akuntansi, serta religiusitas memiliki pengaruh positif dan signifikan terhadap persepsi etis mahasiswa akuntansi. Kata kunci: : Pengetahuan Etika, Machiavellian, Religiusitas, Persepsi Etis Mahasiswa Akuntansi.
Pengaruh Komite Audit Dan Kepemilikan Asing Terhadap Nilai Perusahaan Yang Dimediasi Oleh Sustainability Report Holly, Anthony; Tangke, Paulus; Jao, Robert; Tanri, Eveline Pricilia
JAF (Journal of Accounting and Finance) Vol. 8 No. 1 (2024): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v8i1.7033

Abstract

The purpose of this study is to examine the effect of audit committee, foreign ownership, and sustainability reports on firm value, and examine the effect of audit committees and foreign ownership on firm value mediated by sustainability reports.This study uses agency theory which explains the agency relationship between principals and agents, as well as stakeholder theory which explains the relationship between companies and their stakeholders. This study uses a purposive sampling method, namely a sample selection method that meets predetermined criteria so that the number of samples that meet the criteria is 33 companies for each period from the entire population of non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. The data analysis method used in this study is path analysis and mediation hypothesis testing using the sobel test. The results of this study indicate that the audit committee has a positive and significant effect and foreign ownership has a positive but not significant effect on the sustainability report. The audit committee has a positive but not significant effect on firm value, and foreign ownership and sustainability report have a positive and significant effect on firm value. This study also shows that sustainability reports are able to mediate the effect of audit committees on firm value, while sustainability reports are not able to mediate the effect of foreign ownership on firm value. Keywords : Foreign Ownership, Audit Committee, Firm Value, Sustainability Report
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 (Jebma) 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.
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