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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Mirai Management BJRA (Bongaya Journal of Research in Accounting) MABIS: Manajemen dan Bisnis Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma Indonesian Journal of Accounting and Governance Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif JAF- Journal of Accounting and Finance Jurnal Ilmiah Akuntansi Peradaban JAKED Journal of Financial and Tax Jurnal Informatika Progres Contemporary Journal on Business and Accounting Jurnal Akuntansi Manado (JAIM)

Paulus Tangke

Universitas Atma Jaya Makassar

Author-ID : 2423017

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences Other

Published : 22 Documents Claim Missing Document

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DESCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERCATAT DI BURSA EFEK INDONESIA Paulus Tangke; Randhy
PROGRESS Vol 6 No 1 (2014): April
Publisher : P3M STMIK Profesional Makassar

The objective of this study is to investigate the implementation of Corporate Social Responsibility Desclosure and to examine the influence of social responsibility disclosure ( CSR ) to the company's earnings response coefficient ( ERC ) in the Food and Beverage companies listed in Indonesia Stock Exchange . The results of the analysis carried out showed that between social responsibility disclosure ( CSRI ) with earnings response coefficients are positively affected . Where more and more social responsibility disclosure it will increase earnings response coefficients . The results of the analysis between social responsibility disclosure in earnings response coefficients significant influence and real. Where the higher the social responsibility disclosure significantly affect the earnings response coefficients . Thus the hypothesis is proven .

MENELISIK PELAPORAN KEBERLANJUTAN PERUSAHAAN PENERIMA AWARD DI INDONESIA TAHUN 2019 - 2020 Paulus Tangke
Contemporary Journal on Business and Accounting Vol 1 No 1 (2021): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Purpose – This study aims to investigate the disclosure of GRI Standards in the sustainability reports of national companies receiving awards from the Asia Sustainability Report Rating (ASRRAT) in 2019 and 2020. Design/methodology/approach – Study literature Findings – The results of this study indicate that there are still some standards that are still underreported / disclosed in the sustainability reports of award recipient companies in 2019 and 2020. Originality – This study is a literature study that focuses on reporting the sustainability of companies in Indonesia. Keywords: Standard GRI, Sustainability Report, and Asia Sustainability Report Rating Paper Type Article Text

ROLE OF THE INDEPENDENT COMMISSIONER IN RELATIONSHIP FAMILY OWNERSHIP AND COMPANY SIZE ON COMPANY VALUE Paulus Tangke
Contemporary Journal on Business and Accounting Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Purpose – This study aims to examine the moderating role of the Independent Commissioner in the relationship between Family Ownership and Firm Size on Firm Value. Design/methodology/approach – The method used in this study is the Moderation Regression Analysis method. Findings – The results of this study indicate that family ownership has a negative and insignificant effect on firm value. Firm size has a positive and significant effect on firm value. Independent Commissioners can moderate the relationship between Family Ownership and Firm Value. Likewise, the Independent Commissioner able to moderate the relationship between Firm Size and Firm Value. Originality – The data source in this study is the annual report of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019.

THE EFFECT OF PENTAGON'S FRAUD ON PROFIT MANAGEMENT Ana Mardiana; Lukman Lukman; Paulus Tangke
Contemporary Journal on Business and Accounting Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Purpose – The purpose of this study was to analyze the effect of pentagon fraud towards earnings management. The fraud pentagon consists of 5 factors that influence the occurrence of fraud, namely: pressure, opportunity, rationalization, capability, and arrogance. Design/methodology/approach – Multiple regression analysis was used to analyze the data and hypothesis testing was performed using a partial test (t test). Findings – The results of this study indicate that the five fraud pentagon factors, namely: pressure, opportunity, rationalization, capability, and arrogance have a positive and significant effect on earnings management. The results show that an increase in each factor will significantly improve earnings management in manufacturing companies in Indonesia in the 2018-2020 period. Originality – The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. Keywords: Arrogance, Capability, Earnings Management, Pentagon Fraud, Pressure, Opportunity, Rationalization Paper Type Research Result

: Abstrak Paulus Tangke; Gracia E. Lauren; Anthony Holly; Robert Jao
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i2.32015

This study aims to investigate the moderating role of corporate governance on the effect of financial distress on tax avoidance. The theory used in this study is agency theory. This study uses secondary data obtained by using documentation method. Data source in this research is the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The method used for data analysis is moderated regression analysis. The result of this research indicate that financial distress has a positive and significant effect on tax avoidance. Furthermore, corporate governance proxied by independent commisioners can moderate the effect of financial distress on tax avoidance. Keyword: Financial Distress, Tax Avoidance, Corporate Governance

THE EFFECT OF HUMAN RESOURCES COMPETENCE, GOAL ORIENTATION, BUDGET USE, AND MONITORING AND EVALUATION ON PERFORMANCE-BASED BUDGET MANAGEMENT SYSTEMS IN MANAGEMENT AGENCY REGIONAL FINANCE OF EAST LUWU REGENCY Adri E.; Paulus Tangke; Yakobus K. Bangun
SIMAK Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v20i02.371

This study aims to examine the effect of HR competence, goal orientation, budget use, as well as monitoring and evaluation of the performance-based budget management system at the Regional Financial Management Agency of East Luwu Regency. To achieve this goal, data collection techniques were used through questionnaires, with data analysis techniques using multiple linear regression analysis, validity and reliability tests, classical assumption tests and hypothesis testing. The results of the research conducted found that HR competence had an effect on the performance-based budget management system. Goal orientation affects the performance-based budget management system. The use of the budget affects the performance-based budget management system, and monitoring and evaluation has a positive and significant effect on the performance-based budget management system at the Regional Financial Management Agency in East Luwu Regency, while the results of regression testing show that the dominant variable affects the performance-based budget management system. on the Regional Financial Management Agency in East Luwu Regency is the use of the budget.

THE EFFECT OF INTELLECTUAL CAPITAL ON SUSTAINABLE GROWTH MODERATED BY THE GREEN INNOVATION STRATEGY Medeleen Florencia Kawilarang; Fransiskus E. Daromes; Paulus Tangke
AJAR Vol 6 No 01 (2023): 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/ajar.v6i01.365

This research investigates the effect of intellectual capital on sustainable growth and investigates the moderating role of green innovation strategy in the relationship between intellectual capital and sustainable growth. This research collected 20 companies based on purposive sampling of all non-financial companies on the Indonesia Stock Exchange (IDX) period 2017-2020. The results show that intellectual capital has a negative and significant effect on sustainable growth. The findings also show that green innovation strategy is able to moderate the relationship between intellectual capital and sustainable growth. This research recommends positive values in the green innovation strategy to control intellectual capital in order not to threaten the company's sustainability.

Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, Dan Manajemen Aset Terhadap Nilai Perusahaan Anthony Holly; Robert Jao; Ana Mardiana; Paulus Tangke
JAF (Journal of Accounting and Finance) Vol 7 No 1 (2023): JAF - Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i1.5642

The purpose of study is to investigate the impact of institutional ownership, firm size, and asset management to firm value. Sample of this research is companies listed in Indonesia Stock Exchange between 2016-2018. Sample selected by purposive sampling method resulting 44 company as sample. Data type used in this study is quantitative data and analyzed using multiple regression analysis to analysis dependent variable, firm value and independent variable, institutional ownership, firm size, and asset management. The result of the research revealed institutional ownership and firm size have positive and significant effect to firm value because the mechanism of control by institutions is more effective and the bigger of the companies means their manager can accumulate value. Asset management has no effect to firm value Keywords : Institutional Ownership, Size, Asset Management, Firm Value

PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISLOSURE TERHADAP FINANCIAL PERFORMANCE Anthony Holly; Ana Mardiana; Robert Jao; Paulus Tangke; Imelda The
Jurnal Riset Akuntansi Vol 22 No 1 (2023): Jurnal Riset Akuntansi Aksioma, Juni 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i1.193

The purpose of this study is to analyze the effect of environmental performance and environmental disclosure on financial performance. This type of research is causality research that builds a causal relationship between the independent variables and the dependent variable. The main theories used in this research are Legitimacy Theory and Stakeholder Theory. The population used in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) with the research period 2018-2020. The number of research samples is 15 companies selected by purposive sampling method and using secondary data, namely annual reports, PROPER results, and company sustainability reports. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that environmental performance has a positive and significant influence on financial performance. This study also shows that environmental disclosure has a positive and significant effect on financial performance.

Determinan Pengungkapan Aset Biologis Serta Dampaknya Terhadap Kinerja Keuangan Robert Jao; Paulus Tangke; Anthony Holly; Belinda Belinda
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 2. Agustus 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.6387

Penelitian ini bertujuan menganalisis peran biological asset intensity, leverage, dan konsentrasi kepemilikan sebagai mekanisme untuk meningkatkan pengungkapan aset biologis yang menjadi efek mediasi terhadap kinerja keuangan. Populasi penelitian terdiri dari seluruh perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa biological asset intensity memiliki pengaruh positif dan signifikan terhadap pengungkapan aset biologis. Leverage dan konsentrasi kepemilikan memiliki pengaruh positif dan tidak signifikan terhadap pengungkapan aset biologis. Pengungkapan aset biologis dan leverage memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Biological asset intensity memiliki pengaruh positif dan tidak signifikan terhadap kinerja keuangan. Konsentrasi kepemilikan memiliki pengaruh negatif dan signifikan terhadap kinerja keuangan. Uji sobel menunjukkkan bahwa pengungkapan aset biologis memediasi pengaruh biological asset intensity terhadap kinerja keuangan dan termasuk tipe mediasi penuh. Uji sobel menunjukkan bahwa pengungkapan aset biologis tidak memediasi pengaruh leverage dan konsentrasi kepemilikan terhadap kinerja keuangan.

Co-Authors Abdul Hamid Habbe, Abdul Hamid Adri E. Ana Mardiana Angel Excella Virghita Anthony Holly Anthony Holly Ardi Wongso Belinda Belinda Bill Kreshna Loandy Erica Tungabdi Fransiskus Eduardus Daromes Gracia E. Lauren Imelda The Kevin Hamdani Putra Luis Glinka Vinsensius Rumagit Lukman Lukman Medeleen Florencia Kawilarang Michael Goman Randhy Robert Jao Suwandi Ng Yakobus K. Bangun Yulianthy Ho

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