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All Journal Jurnal Akuntansi YUME : Journal of Management Atma Jaya Accounting Reseach (AJAR) 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 Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi 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 Industrial & Manufacturing Engineering Neuroscience Social Sciences Other

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PENDAMPINGAN eSPT PPh 21 SESUAI UU No.7 (2021) PADA CV MAJU MAKMUR BERSAMA Holly, Anthony; Jao, Robert; Mardiana, Ana
Jurnal BALIRESO Vol 8, No 2 (2023)
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/balireso.v8i2.264

Abstract

CV Maju Makmur Bersama is a profit-oriented firm which holds a culinary Korean food franchisee. The employee of CV Maju Makmur Bersama is 20 persons who get various income. In line with the dynamic of tax, regulation changed over time. Following business conditions, CV Maju Makmur Bersama, as a taxpayer, needs to adjust its tax obligation activity, especially ini Income tax Article 21deduction. Law Number 7 of 2021, known as the Law of Harmonization of Tax Regulation, has changed some tax regulations, especially in Income Tax Article 21 in the progressive tax rate bracket stated in Income Tax Article 17, where before the new regulation had four brackets and changed to 5 brackets also changing in the first bracket interval from fifty million to sixty million rupiahs. This caused a firm must recount the tax deduction from employer to employees. Hence, the employees are not disappointed, and employers, as taxpayers, can do their obligation correctly according to current tax regulations. Therefore, servants accompany the firm partner in implementing tax regulation, especially implementing income tax article 21 as stated in law Number 7 of 2021.
Pengaruh Financial Leverage dan Operating Leverage terhadap Kinerja Keuangan Perusahaan Manufaktur di Bursa Efek Indonesia Holly, Anthony; Jao, Robert; Mardiana, Ana; Dayoh, Geraldy Frederick
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (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.v3i2.12457

Abstract

This research aims to investigate the effect of financial leverage and operating leverage on financial performance. The population used in this research is financial data from the manufacturing sector listed on the Indonesia Stock Exchange (BEI) with a research period of 2021-2023. This research uses secondary data. Sample selection was carried out using a purposive sampling method to obtain a total sample of 13 companies over 3 years. The data analysis method used is linear regression analysis.The research results show that financial leverage has a positive and significant effect on financial performance, operating leverage has a positive and significant effect on financial performance. The implication of this research is that for investors, the results of this research can contribute to investors as a source to see the development of company performance in the capital market and can be used as material for consideration in making investment decisions in the future. And for companies, the results of this research can be used as consideration in improving company performance to manage company reports better.
PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH REPUTASI PERUSAHAAN Jao, Robert; Kampo, Kunradus; Holly, Anthony; Kusnadi, Raynold
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i2.9068

Abstract

This study aimed to partially examine the effect of environmental and financial performance on corporate reputation. Examine the effect of environmental performance and financial performance partially on firm value. It also tests the effect of environmental performance and financial performance partially on firm value through corporate reputation. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period, with a total sample size of 55 company data. This study's secondary data is the Annual and sustainability reports obtained from the Indonesia Stock Exchange (IDX) and the company's official website. The results of this study indicate that environmental performance has a positive and significant effect on corporate reputation. Financial performance has a positive and significant effect on corporate reputation. Corporate reputation has a positive and significant effect on firm value. Environmental performance has a positive but insignificant effect on firm value. Financial performance has a positive and significant effect on firm value. The results of this study also show that corporate reputation can mediate the relationship between environmental performance and firm value, and corporate reputation can also mediate the relationship between financial performance and firm value. Keywords: Environmental Performance, Financial Performance, Corporate Reputation, Firm Value
Pengaruh Struktur Modal, Pertumbuhan Perusahaan, dan Kebijakan Dividen terhadap Return Saham Perusahaan Manufaktur di BEI Periode 2020-2022 Holly, Anthony; Asri, Marselinus; Jao, Robert; Jantong, Alfonsus; Elfegi, Gregorius Richard
Jurnal Ekualisasi Vol. 7 No. 1 (2026): January 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/cqt85x73

Abstract

The purpose of this research is to analysis the influence of capital structure, company growth and dividend policy on stock return. The data processed in this research are financial reports and annual reports. The population in this study was manufacturing companies, with a total population of 194 companies. The sample in this research was obtained through a purposive sampling method and a sample size of 53 companies was obtained. The data analysis technique used is multiple linear regression analysis. The results of this research show that; capital structure has a negative and significant effect on stock returns, company growth has a positive and significant effect on stock return, and dividend policy has a positive and significant effect on stock return.
Environmental, Social, Governance (ESG) Disclosure and Firm Value: Role of Firm Size Holly, Anthony; Tangke, Paulus; Kampo, Kunradus; Wijaya, Ricky Alexander
AJAR Vol. 9 No. 01 (2026): 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/s8bfrc02

Abstract

The purpose of this study is to investigate the effect of environmental, social, and governance (ESG) disclosure on firm value with firm size as a moderating variable. The theory used is signalling theory and stakeholder theory.This study uses a causal quantitative method with a sample of oil, gas and coal subsector companies listed on the Indonesia Stock Exchange (IDX) between 2021-2023. The sample selection was based on a purposive method, resulting in 61 company samples. The type of data used in this study is quantitative data and analyzed using moderation regression analysis to analyze the dependent variable, firm value, and the independent variable, environmental, social, and governance (ESG) disclosure, as well as the moderating variable, company size. The results of this study indicate that environmental, social, and governance (ESG) disclosure has a positive and significant effect on firm value. Meanwhile, company size is proven to weaken the relationship between environmental, social, and governance (ESG) disclosure on firm value.
Co-Authors Alfonsus Jantong, Alfonsus Asri, Marselinus Atmakusuma, Cheryl Natasya Bakrie, Irene Bunga, Yulisna Dayoh, Geraldy Frederick Edo, Theobaldus Juniardy Edo Elfegi, Gregorius Richard Fransiskus Eduardus Daromes Fransiskus Randa Hogianto, Marselinus Adry Kampo, Kunradus Kusnadi, Raynold 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 Wijaya, Ricky Alexander