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All Journal Dinamika Akuntansi Keuangan dan Perbankan JURNAL AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Measurement : Jurnal Akuntansi AKRUAL: Jurnal Akuntansi SENTRALISASI SEIKO : Journal of Management & Business Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) Patria Artha Journal of Accounting Dan Financial Reporting JURNAL RISET AKUNTANSI JAMBI YUME : Journal of Management Jurnal Ilmiah Akuntansi dan Finansial Indonesia Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah Akuntansi Manajemen Jurnal Riset Akuntansi Aksioma JEMMA | Journal of Economic, Management and Accounting Jurnal Akuntansi Kompetif BALANCE Jurnal Akuntansi dan Bisnis Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif JAF- Journal of Accounting and Finance JAZ: Jurnal Akuntansi Unihaz Jurnal Akuntansi Barelang Jurnal Akuntansi Widya Akuntansi dan Keuangan Jurnal Buana Akuntansi Muhammadiyah Riau Accounting and Business Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Paulus Journal of Accounting (PJA) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Ekonomika dan Bisnis Accounting Accountability and Organization System (AAOS) Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi INVOICE : JURNAL ILMU AKUNTANSI Akuntansi'45 Jurnal Akuntansi, Manajemen dan Bisnis Digital Peka: Jurnal Pengabdian Kepada Masyarakat Journal of Financial and Tax Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Informatika Progres Contemporary Journal on Business and Accounting Worksheet : Jurnal Akuntansi Jurnal Akuntansi Manado (JAIM) Jurnal Bisnis dan Kewirausahaan Jurnal Inovasi Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ekonomika dan Bisnis Journal of Economics and Management Jurnal Ekualisasi IECON: International Economics and Business Conference Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan Jurnal Balireso: Jurnal Pengabdian pada Masyarakat
Robert Jao
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Atma Jaya Makassar, Sulawesi Selatan, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Pengaruh Self Attribution Bias, Mental Accounting, Familiarity Bias dan Toleransi Risiko terhadap Pengambilan Keputusan Investasi Anthony Holly; Ana Mardiana; Robert Jao; Tripentita Loto Patandianan
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.10585

Abstract

The purpose of this study was to determine some of the effects of bias, namely self-attribution bias on investment decision making, mental accounting on investment decision making, familiarity bias on investment decision making, and risk tolerance on investment decision making. The theory used is behavioral finance theory and prospect theory. This study used a purposive sampling method in selecting the sample. The sample used was students who joined the capital market study group and an investor at Atma Jaya Makassar University in the 2019-2021 class. Data collection method is done through a questionnaire. The analysis technique used is multiple linear analysis. The results of this study indicate that self-attribution bias has a positive and significant influence on investment decision making, mental accounting has a positive and significant influence on investment decision making, familiarity bias has a positive and significant influence on investment decision making, and risk tolerance has a positive and significant influence on investment decision making.
Pengaruh Financial Leverage dan Operating Leverage terhadap Kinerja Keuangan Perusahaan Manufaktur di Bursa Efek Indonesia Anthony Holly; Robert Jao; Ana Mardiana; Geraldy Frederick Dayoh
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Faculty of Economics and Business, 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.
The Effect of Risk Investment, Financial Statement Understanding, and Financial Literacy on Students’ Investment Interest Anthony Holly; Ana Mardiana; Robert Jao; Marselinus Asri; George Phieter Theovanus
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13941

Abstract

Purpose: The purpose of this study is to investigate the effect of investment risk on students' interest in investing in stocks, the effect of financial statement understanding on students' interest in investing in stocks, and the effect of financial literacy on students' interest in investing in stocks. Method: The research design using quantitative methods, which data collection method is documentation, and using multiple regression analysis technique. Sample of the research is students from Atma Jaya university from accounting study program entrance year 2021 and 2022. Data collection using googl form. Sample size is 147 respondents. Findings: The results of the study show that investment risk has a positive and significant effect on students’ interest in investing in stocks, financial statement comprehension has a positive but not significant effect on students’ interest in investing in stocks, and financial literacy has a positive and significant effect on investing interest. Implications: the gen z has motivation of investing if they have the knowledge about the investing activities which can reduce risk in investing.
Pengaruh Good Corporate Governance terhadap Financial Distress dan Dampaknya bagi Nilai Perusahaan Robert Jao; Fransiskus Randa; Anthony Holly; Harun Widodo
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.8959

Abstract

The purpose of this study is to analyze the effect of good corporate governance proxied by managerial ownership, institutional ownership, and independent board of commissioners on firm value mediated by financial distress. This study uses agency theory to explain the relationship between variables. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The data sources used are 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 is 425 company data for 5 years, which were selected using the purposive sampling method. The results of the study indicate that managerial ownership, institutional ownership, and independent board of commissioners have a significant negative effect on financial distress. This study also found that managerial ownership and institutional ownership have a significant positive effect on firm value, but the independent board of commissioners has a positive but insignificant effect on firm value. In addition, it was also found that financial distress has a significant negative effect on firm value. Finally, this study found that financial distress mediates the relationship between managerial ownership, institutional ownership, and independent board of commissioners on firm value.
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.
Pendampingan Literasi Digital Masyarakat Dalam Menghadapi Maraknya Disinformasi di Media Sosial: Pengabdian Robert Jao; Anthony Holly; Ana Mardiana
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5521

Abstract

Pengabdian ini bertujuan untuk meningkatkan pemahaman dan kemampuan masyarakat dalam menghadapi maraknya disinformasi di media sosial melalui kegiatan pendampingan literasi digital. Pelaksanaan kegiatan dilakukan melalui beberapa tahapan, meliputi tahap persiapan dan analisis kebutuhan, perancangan materi dan strategi, sosialisasi program, pelaksanaan edukasi, pelatihan, pendampingan intensif, simulasi dan praktik langsung, serta evaluasi dan refleksi bersama. Hasil kegiatan pendampingan literasi digital menunjukkan adanya peningkatan kesiapan masyarakat dalam menghadapi maraknya disinformasi di media sosial. Melalui proses edukasi yang berkelanjutan, masyarakat tidak hanya memperoleh pemahaman dasar mengenai literasi digital, tetapi juga mengalami perubahan pola pikir dalam menyikapi informasi secara lebih selektif, kritis, dan bertanggung jawab. Kemampuan untuk mengenali ciri-ciri informasi yang menyesatkan serta melakukan pengecekan kebenaran secara mandiri turut berkembang, sehingga masyarakat tidak lagi mudah mempercayai dan menyebarkan informasi tanpa pertimbangan. Selain itu, partisipasi dalam diskusi dan meningkatnya kepercayaan diri menunjukkan bahwa kegiatan ini berdampak pada aspek pengetahuan, sikap, dan kesadaran sosial. Secara umum, pendampingan ini berkontribusi dalam membentuk kebiasaan baru yang lebih bijak dalam penggunaan media sosial serta memperkuat fondasi budaya literasi digital yang berkelanjutan di tengah masyarakat.
The Effect of Risk Investment, Financial Statement Understanding, and Financial Literacy on Students’ Investment Interest Anthony Holly; Ana Mardiana; Robert Jao; Marselinus Asri; George Phieter Theovanus
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13941

Abstract

Purpose: The purpose of this study is to investigate the effect of investment risk on students' interest in investing in stocks, the effect of financial statement understanding on students' interest in investing in stocks, and the effect of financial literacy on students' interest in investing in stocks. Method: The research design using quantitative methods, which data collection method is documentation, and using multiple regression analysis technique. Sample of the research is students from Atma Jaya university from accounting study program entrance year 2021 and 2022. Data collection using googl form. Sample size is 147 respondents. Findings: The results of the study show that investment risk has a positive and significant effect on students’ interest in investing in stocks, financial statement comprehension has a positive but not significant effect on students’ interest in investing in stocks, and financial literacy has a positive and significant effect on investing interest. Implications: the gen z has motivation of investing if they have the knowledge about the investing activities which can reduce risk in investing.
Pengaruh Struktur Modal, Pertumbuhan Perusahaan, dan Kebijakan Dividen terhadap Return Saham Perusahaan Manufaktur di BEI Periode 2020-2022 Anthony Holly; Marselinus Asri; Robert Jao; Alfonsus Jantong; Gregorius Richard Elfegi
Jurnal Ekualisasi Vol. 7 No. 1 (2026): January 2026
Publisher : LPPM 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.
ESG DISCLOSURES AND TECHNOLOGICAL INNOVATION ON THE FINANCIAL PERFORMANCE OF ENERGY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE ANTHONY HOLLY; ROBERT JAO
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 23 No. 1 (2026): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v23i1.7989

Abstract

Energy companies are frequently exposed to price volatility, which significantly impacts their overall performance. This study examines the influence of Environmental, Social, and Governance (ESG) disclosure and technological innovation on the financial performance of energy companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2025. Using secondary data from annual and sustainability reports, this research employs purposive sampling, yielding 68 firm-year observations from 17 selected companies. Data was analyzed using multiple linear regression. The results indicate that ESG disclosure has a positive and significant effect on financial performance, whereas technological innovation does not have a significant impact. These findings provide sector-specific empirical evidence that refines both legitimacy theory and stakeholder theory. Furthermore, the results offer practical implications for managers and policymakers in formulating more resilient disclosure strategies to enhance corporate financial outcomes.
STATE-OWNED COMPANY BOARD DIVERSITY: DRIVING OR DRAINING FINANCIAL PERFORMANCE? Anthony Holly; Ana Mardiana; Robert Jao; Fransiskus Randa
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: 10.35129/0x6vz989

Abstract

This study aims to examine the impact of board of directors' characteristics—specifically gender diversity (proportion of female directors), board size, and director age—on financial performance. Grounded in agency theory and resource dependency theory, this quantitative research utilizes secondary data collected through documentation from the annual reports of State-Owned Enterprises (SOEs) covering the 2022–2024 period. Using a purposive sampling technique, the study reveals that board characteristics, namely the proportion of women, board size, and average age, exert a significant negative effect on financial performance.
Co-Authors ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Alfonsus Jantong Alpius Ada Ana Mardiana Ana Mardiana Ana Mardiana Andi Ruslan Andi Ruslan Anita Holly Anthoni Limang Anthony Holly Anthony Holly Anthony Holly Anthony Holly Anthony Holly Ardi Tjiang Y. Suryady Asri, Marselinus Atmakusuma, Cheryl Natasya Aurell Pricillia Putri Tamo Bakrie, Irene Beauty Beauty Beauty Beauty Belinda Belinda Biggy Biggy Biggy, Biggy Biggy, Biggy Bill Kreshna Loandy Bunga, Yulisna Cherry Cendana Chintia Jimmiawan Christina Gosal Cicilia Erna Susilawati Cristiani Djurnaidi David Jimmiawan Dayoh, Geraldy Frederick Della Amelia Coeputra Djabir Hamzah, Djabir Edo, Theobaldus Juniardy Edo Elisabeth Supriharyanti Erica Honasan Ho Exel Chandra Felisya The Florencia Irene Purwanto Fransiskus Eduardus Daromes Fransiskus Randa Fransiskus Randa Gagaring Pagalung George Phieter Theovanus Geraldy Frederick Dayoh Gracia E. Lauren Gregorius Richard Elfegi Harimurti, Yohanes Harun Widodo Ho, Devina Hogianto, Marselinus Adry Holly Anthony Holly Holly, Anthony Imelda The Jackson Thungadi Jamaluddin Majid Jessica Juang Kampo, Kunradus Kampo, Kunradus Kasim, Chelsea Kevin Hamdani Putra Kunradus Kampo Kusuma, Wilson Laba, Abdul Rakhman Laorens, Evelyn Lasty Agustuty Laurentius Christian Oktavianus Leonardo Gohari Liviana Tansil Luis Glinka Vinsensius Rumagit Lukman Lukman Lukman Mardiana, Ana Mario Oktavianus, Mario Marselinus Asri Marselinus Asri Mediaty Michael Alexander Rotty Monica Monica Pratiwi Lukas Natalya Thody Nontji, Meifilia OKTAVIANUS PASOLORAN Olyvia Prameswari Patandianan, Tripentita Loto Paulus Tangke Paulus Tangke Paulus Tangke Raynold Kusnadi Reynaldi Fansurya Rifaldy Wiasal Rivaldy Riza Praditha Ruslan, Andi Samparaya, Rachmat Sariri, Harly Surya Dharmawan Tungka Suwandi Ng Suwandi Ng Synarso, Bryan Ichiro Tandiamal, Fritzline Geralda Tangke, Paulus Tanri, Eveline Pricilia Teri Theodorus, Kevin Chandra Theresia Cindy Lauren Jip Tripentita Loto Patandianan Tunandar, Bryan Frenli Tuwo, Lukman Welly Salipadang William Jose Sutadji Yono, Benhard Yulisna Bunga