Articles
<![CDATA[THE INFLUENCE OF LEVERAGE, INDEPENDENT COMMISSIONERS, COMPANY ACTIVITIES AND PROFITABILITY ON SUSTAINABILITY REPORT DISCLOSURES ]]>
<![CDATA[Ho, Vina]]>;
<![CDATA[Kampo, Kunradus]]>;
<![CDATA[Tangke, Paulus]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 3 No 2 (2023): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v3i02.39
<![CDATA[Purpose – This study aims to examine and analyze the influence of leverage, independent commissioners, company activities, and profitability on disclosure of sustainability reports. The theory used in this research is stakeholder theory and agency theory Design/methodology/approach – The type of research used in this research is explanatory research Findings – The results of the study show that leverage has a positive and significant effect on sustainability report disclosure. The proportion of independent commissioners has a positive and significant effect on the disclosure of the sustainability report. The company's activities have no effect on the disclosure of the sustainability report. Profitability has a positive and significant influence in increasing the disclosure of sustainability reports. Originality – The population is property companies listed on the Indonesia Stock Exchange (IDX) in 2019 to 2021, totaling 79 companies using a purposive sampling method Keywords: Leverage, Independent Commissioner, Company Activity, Profitability, Disclosure of Sustainability Report Paper Type Research Result]]>
<![CDATA[The Influence of Financial Performance and Company Size on Company Value with Disclosure of Corporate Social Responsibility as a Moderating Variable ]]>
<![CDATA[Kampo, Kunradus]]>;
<![CDATA[Tangke, Paulus]]>;
<![CDATA[Gosal, Kirey]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v4i1.51
<![CDATA[Purpose – The purpose of this study was to examine the effect of financial performance and firm size on firm value and the moderating role of corporate social responsibility on the effect of financial performance and firm size on firm value. Design/methodology/approach – The research method uses moderated regression analysis to analyze the effect of corporate social responsibility in the relationship between the dependent and independent variables. Findings – The results of this study indicate that financial performance has a positive and insignificant effect on firm value. Firm size has a negative and insignificant effect on firm value. Corporate social responsibility is able to moderate the effect of financial performance and firm size on firm value. Originality – The sample companies are non-financial companies listed on the IDX for the period 2017-2019 which disclose annual reports and sustainability reports respectively, so that the total sample obtained covering 3 years is 39 samples. Keywords: Financial Performance, Company Size, Value Company, Corporate Social Responsibility, Signal Theory, Stakeholder Theory Paper Type Research Result]]>
<![CDATA[PEMBERDAYAAN POTENSI PENGRAJIN TRADISIONAL DALAM RANGKA MELESTARIKAN BUDAYA DAN MENINGKATKAN KESEJAHTERAAN PENGRAJIN ]]>
<![CDATA[Tangke, Paulus]]>;
<![CDATA[Randa, Fransiskus]]>;
<![CDATA[Siang, Jeri Tangalayuk]]>
<![CDATA[ Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 2 (2024): Juni ]]>
Publisher : <![CDATA[Yayasan Nuraini Ibrahim Mandiri ]]>
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DOI: 10.59407/jpmebd.v1i2.647
<![CDATA[Pengabdian ini bertujuan untuk memberdayakan pengrajin tradisional di Dusun Kadundung dalam upaya melestarikan budaya Toraja dan meningkatkan kesejahteraan mereka. Metode Pengabdian menggunakan Pendekatan pengabdian masyarakat digunakan, dengan fokus pada pembimbingan, penyuluhan dan pendampingan untuk memotivasi pengrajin serta memperluas wawasan mereka. Hasil Pengabdian bahwa Kegiatan pengabdian ini berhasil membangkitkan minat masyarakat terhadap produk kerajinan tradisional dan mendapatkan dukungan dari penggemar yang signifikan. Mitra lokal di Kota Rantepao telah bersedia untuk membantu dalam pemasaran produk-produk pengrajin tradisional. Simpulan, bahwa upaya melestarikan budaya melalui pemberdayaan pengrajin tradisional sangat penting dan berpotensi untuk meningkatkan kesejahteraan ekonomi serta memperkuat identitas budaya masyarakat Toraja. Dukungan dari masyarakat dan kerjasama dengan pihak-pihak terkait, seperti galeri dan perpustakaan, merupakan modal yang berharga dalam mempromosikan dan melestarikan kerajinan tradisional ini di masa depan. Kata Kunci : Pemberdayaan, Pelestarian Budaya, Kesejahteraan Pengrajin]]>
<![CDATA[Pengaruh Related Party Transaction terhadap Nilai Perusahaan yang Dimediasi oleh Tax Avoidance ]]>
<![CDATA[Jao, Robert]]>;
<![CDATA[Tangke, Paulus]]>;
<![CDATA[Holly, Anthony]]>;
<![CDATA[Mardiana, Ana]]>;
<![CDATA[Nontji, Meifilia]]>
<![CDATA[ JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/jab.v9i1.9334
<![CDATA[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.]]>
<![CDATA[Pengaruh Kepemilikan Keluarga terhadap Kualitas Laba dan Dampaknya terhadap Nilai Perusahaan ]]>
<![CDATA[Jao, Robert]]>;
<![CDATA[Tangke, Paulus]]>;
<![CDATA[Holly, Anthony]]>;
<![CDATA[Mardiana, Ana]]>;
<![CDATA[Tandiamal, Fritzline Geralda]]>
<![CDATA[ Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024 ]]>
Publisher : <![CDATA[Yayasan Cita Cendikiawan Al Kharizmi ]]>
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DOI: 10.47709/jebma.v4i3.4581
<![CDATA[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.]]>
<![CDATA[The Impact of Environmental Management System on Firm Value Through Carbon Emission Disclosure and Environmental Performance ]]>
<![CDATA[Limang, Andrian]]>;
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Tangke, Paulus]]>
<![CDATA[ AJAR Vol 7 No 02 (2024): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v7i02.524
<![CDATA[The purpose of this study was to examine the impact of environmental management systems on firm value through the mechanism of carbon emission disclosure and environmental performance. This study uses secondary data. The data sources in this study are annual reports and sustainability reports of nonfinancial companies listed on the Indonesia Stock Exchange for the period 2019 until 2022. The sample selection was carried out using a purposive sampling method, with a total sample of 32 non-financial companies. This study uses path analysis and statistical tests of linear regression. The results of this study indicate that the environmental management system has a positive and significant effect on carbon emission disclosure. The environmental management system has a positive and significant effect on environmental performance. Carbon emission disclosure and environmental performance have a positive and significant effect on firm value. In addition, the results of the Sobel test show that carbon emission disclosure and environmental performance can mediate the impact of environmental management systems on firm value.]]>
<![CDATA[The Moderating Role of Managerial Ability and Institutional Ownership in Sustainability Report on Firm Value ]]>
<![CDATA[Liangdri, Jeniva Zefanya]]>;
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Tangke, Paulus]]>
<![CDATA[ AJAR Vol 8 No 01 (2025): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/ajar.v8i01.545
<![CDATA[The purpose of this study is to investigate the moderating role of managerial ability and institutional ownership in sustainability report on firm value. The theories used in this study are stakeholder theory and agency theory. This study uses secondary data. The data sources in this study are financial report and sustainability report published by manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. Sample selection was carried out using the purposive sampling method so that a sample size of 22 companies was obtained over 3 years. The data analysis technique used is moderated regression analysis. The results of this study indicate that sustainability report have a positive and significant effect on firm value, managerial ability moderates the effect of sustainability report on firm value, and institutional ownership cannot moderate the effect of sustainability report on firm value.]]>
<![CDATA[PENGARUH POLITICAL CONNECTION DAN KEPEMILIKAN KELUARGA TERHADAP NILAI PERUSAHAAN DENGAN MEDIASI CORPORATE GOVERNANCE ]]>
<![CDATA[Tangke, Paulus]]>
<![CDATA[ Bongaya Journal of Research in Accounting (BJRA) Vol. 2 No. 2 (2019): Bongaya Journal of Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v2i2.196
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh political connection dankepemilikan keluarga terhadap Nilai perusahaan melalui Corporate Governance. Teoriyang digunakan dalam penelitian ini adalah teori stakeholder dan teori legitimasi.Penelitian ini merupakan penelitian eksplanatory dengan menggunakan alat uji statistikregresi berganda. Perusahaan yang menjadi sampel penelitian ini adalah perusahaan yangterdaftar di Bursa Efek Indonesia (BEI) dari tahun 2014 – 2016. Sample dipilih denganpurposive sampling dan jumlah sample yang memenuhi syarat ada 89 perusahaan.Adapun hasil penelitian ini adalah political connection dan kepemilikan keluargaberpengaruh positif dan signifikan terhadap corporate governance, akan tetapi politicalconnection dan kepemilikan keluarga tidak berpengaruh terhadap nilai perusahaan.Political connection dan kepemilikan keluarga berpengaruh positif dan signifikanterhadap nilai perusahaan melalui corporate governance. Corporate governancemerupakan full mediation dalam hubungan political connection dengan nilai perusahaandemikian juga dalam hubungan kepemilikan keluarga dengan nilai perusahaan.]]>
<![CDATA[The Impact of Environmental, Social, and Governance Disclosure on Firm Value with Profitability as a Moderating Variable ]]>
<![CDATA[Tansil, Verica Frangsisca]]>;
<![CDATA[Tangke, Paulus]]>
<![CDATA[ AJAR Vol. 8 No. 02 (2025): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/t3xk6s74
<![CDATA[The purpose of this research is to analyze the effect of environmental, social, and governance (ESG) disclosure on firm value. This study also analyzes profitability as a moderator of the influence of environmental, social, and governance (ESG) disclosure on firm value. This research uses stakeholder theory and signaling theory to explain the relationship between the variables. The population used in this research were non-financial companies listed on the Indonesia Stock Exchange during the 2021-2023 period. This study used a purposive sampling method for sample selection. The sample size was 92 companies. The analytical method used in this research was moderated regression analysis, and hypothesis testing was conducted using a partial t-test. The results of this research indicate that environmental, social, and governance (ESG) disclosure have a positive and significant effect on firm value. Profitability strengthens the influence of environmental, social, and governance (ESG) disclosure on firm value by acting as a quasi-moderator.]]>
<![CDATA[PENGEMBANGAN UMKM: STRATEGI PENINGKATAN USAHA (PKM PADA UMKM WARUNG MAKAN) ]]>
<![CDATA[Randa, Fransiskus]]>;
<![CDATA[Tangke, Paulus]]>;
<![CDATA[Jeri T. Siang]]>
<![CDATA[ Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 3 No. 4 (2025): Agustus ]]>
Publisher : <![CDATA[CV. Alina ]]>
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DOI: 10.59407/jpki2.v3i4.2991
<![CDATA[Kegiatan ini bertujuan untuk mengevaluasi strategi yang dijalankan oleh Mitra UMKM Warung Solata Makale guna meningkatkan kinerja dimasa akan datang dengan menggunakan pendekatan analisis SWOT. Kegiatan dimulai dari proses identifikasi kondisi usaha untuk mengetahui kekuatan, kelemahan, peluang dan tantangan. Kegiatan dilanjutkan dengan membuat matriks guna menentukan posisi dari UMKM tersebut. Selanjutnya bersama mitra menyusun strategi ke depan. . Hasil analisis SWOT menempatkan Mitra UMKM Warung Solata berada pada Kuadran kedua yaitu mempunyai kekuatan namun mendapat ancaman. Beberapa strategi yang dirumuskan antara lain memaksimalkan kekuatan lewat langkah diversifikasi produk, mempertahankan cita rasa produk makanan, kualitas bahan dan kuantitas takaran. Memanfaatkan peluang dengan menggaet konsumen baru dari wisatawan-wisatawan yang banyak berkunjung ke Toraja yang dibarengi dengan diversifikasi produk yang sejalan dengan selera konsumen baru dari para wisatawan yang selama ini belum disajikan. Meminimalkan kelemahan lewat langkah peningkatan promosi, menggunakan sistem akuntansi yang lebih baik, melakukan regenerasi manajemen pengelolaan, memperbaiki sarana prasarana dan meningkatkan kesejahteraan karyawan.]]>
