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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 Journal of Financial and Tax Contemporary Journal on Business and Accounting Jurnal Inovasi Akuntansi Jurnal Ekualisasi Jurnal Balireso: Jurnal Pengabdian pada Masyarakat
Holly, Anthony
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Neuroscience Social Sciences Other

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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.
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.
PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP BIAYA UTANG Holly, Anthony; Lukman; Jao, Robert; Mardiana, Ana; Kasim, Chelsea
Journal of Financial and Tax Vol. 6 No. 1 (2026): Journal Of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v6i1.671

Abstract

The purpose of this study is to analyze the effect of tax avoidance and tax risk on the cost of debt. This study is built with an agency theory approach. This study uses secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024. The number of samples is 108 company data for 3 years, which were selected using the purposive sampling method. The results of this study indicate that tax avoidance has a positive and significant effect on the cost of debt. However, tax risk has a positive but insignificant effect on the cost of debt.
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 Kasim, Chelsea Kusuma, Wilson Laorens, Evelyn Lukman Mardiana, Ana Mario Oktavianus, Mario Nontji, Meifilia Patandianan, Tripentita Loto Robert Jao Ruslan, Andi Sariri, Harly Suwandi Ng Tandiamal, Fritzline Geralda Tangke, Paulus Tanri, Eveline Pricilia Theodorus, Kevin Chandra Tunandar, Bryan Frenli Tuwo, Lukman Wijaya, Ricky Alexander