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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 Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Financial and Tax Jurnal Informatika Progres Contemporary Journal on Business and Accounting Jurnal Akuntansi Manado (JAIM) Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital
Paulus Tangke
Universitas Atma Jaya Makassar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences Other

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PENGARUH NILAI WAJAR TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MEDIASI Kevin Hamdani Putra; Paulus Tangke; Robert Jao
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 4, No 2 (2022)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of fair value in improving earnings quality as an intermediary effect on firm value. This study uses a documentary method with secondary data sources in the form of annual reports of banking companies listed on the Indonesia Stock Exchange during 2015 to 2019. The sample were selected using purposive sampling method, with a total of 27 companies. This research uses path analysis and linear regression stastical test using SPSS software. The result of this research indicate that fair value has a positive and significant effect on earnings quality. Fair value has a positive but insignificant effect on firm value. Earnings quality has a positive and significant effect on firm value. The sobel test result indicate that earnings quality mediates the effect of fair value on firm value and belong to full mediation type.
Pengaruh Kepemilikan Asing dan Kepemilikan Institusional terhadap Biaya Modal Ekuitas: Efisiensi Investasi sebagai Variabel Mediasi Robert Jao; Paulus Tangke; Anthony Holly; Luis Glinka Vinsensius Rumagit
Journal of Financial and Tax Vol 3 No 2 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i2.401

Abstract

This study aims to investigate the effect of foreign ownership and institutional ownership on the cost of equity capital with investment efficiency as a mediating variable. This research was built with agency theory. The research method used in this study is a quantitative method. The population used in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. This study uses secondary data in the form of financial reports and annual reports obtained from the Indonesia Stock Exchange and the company's official website. The number of samples as many as 130 companies for 3 years were selected using purposive sampling method. The results of this study found that foreign ownership and institutional ownership have a positive effect on the cost of equity capital. The results of this study also found that foreign ownership, institutional ownership, and investment efficiency have a negative effect on the cost of equity capital. Finally, the findings of this study are that investment efficiency mediates the effect of foreign ownership and institutional ownership on the cost of equity capital.
PEMBERDAYAAN POTENSI PENGRAJIN TRADISIONAL DALAM RANGKA MELESTARIKAN BUDAYA DAN MENINGKATKAN KESEJAHTERAAN PENGRAJIN Paulus Tangke; Fransiskus Randa; Jeri Tangalayuk Siang
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 1 No. 2 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpmebd.v1i2.647

Abstract

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
The Effect of Profitability, Leverage, and Firm Size on Firm Value with Dividend Policy as an Intervening Variable Robert Jao; Paulus Tangke; Anthony Holly; Felisya The; Riza Praditha
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10285

Abstract

The purpose of this study is to investigate the effect of profitability, leverage, and firm size on firm value mediated by dividend policy. This study employs signal theory and the bird-in-hand theory to explain the relationship between variables. The population used is non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. The data sources used are secondary data in the form of annual reports obtained from the Indonesia Stock Exchange and the company's official website. The sample consists of 118 companies, selected over three years, using a purposive sampling method. The results of the study indicate that profitability has a significant positive effect on dividend policy, while leverage has a significant adverse effect on dividend policy; however, firm size does not significantly affect dividend policy. The study's findings also revealed that profitability, leverage, firm size, and dividend policy have a significant positive effect on firm value. Finally, this study found that dividend policy mediates the relationship between profitability and leverage on firm value. However, dividend policy is unable to mediate the relationship between firm size and firm value.
IS EARNINGS PERSISTENCE STILL RELEVANT? EVALUATING ASSET GROWTH AND DIVIDEND POLICY ON FIRM VALUE Audrey Ekaviany Juniarti Mahal; Suwandi Ng; Paulus Tangke
AJAR Vol. 9 No. 02 (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/efkpfq36

Abstract

The purpose of this study is to analyze the impact of Asset growth and dividend policy on increasing firm value through earnings persistence. The theories used are agency theory and stakeholder theory.This study uses secondary data in the form of annual reports from companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The sample consists of data from 123 companies over a three-year period, selected using purposive sampling. The results of this study indicate that Asset growth has a negative but insignificant effect on earnings persistence, while dividend policy has a negative but insignificant effect on earnings persistence. Asset growth has a negative but insignificant effect on firm value. Dividend policy has a positive but insignificant effect on firm value, and earnings persistence has a significant negative effect on firm value. These findings also indicate that earnings persistence does not moderates the effect of Asset growth on firm value and earnings persistence does not moderate the effect of dividend policy on firm value
Co-Authors Abdul Hamid Habbe, Abdul Hamid Adri E. Ana Mardiana Angel Excella Virghita Anthony Holly Anthony Holly Ardi Wongso Audrey Ekaviany Juniarti Mahal Belinda Belinda Bill Kreshna Loandy Erica Tungabdi Felisya The Fransiskus Eduardus Daromes Fransiskus Randa Gracia E. Lauren Imelda The Jeri Tangalayuk Siang Kevin Hamdani Putra Luis Glinka Vinsensius Rumagit Lukman Lukman Medeleen Florencia Kawilarang Michael Goman Randhy Riza Praditha Robert Jao Suwandi Ng Yakobus K. Bangun Yulianthy Ho