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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 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 Peka: Jurnal Pengabdian Kepada Masyarakat Journal of Financial and Tax Jurnal Informatika Progres Contemporary Journal on Business and Accounting Jurnal Akuntansi Manado (JAIM) Jurnal Bisnis dan Kewirausahaan Jurnal Inovasi Akuntansi Jurnal Ekonomika dan Bisnis Jurnal Ekualisasi IECON: International Economics and Business Conference Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Jurnal Balireso: Jurnal Pengabdian pada Masyarakat

Robert Jao

Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Atma Jaya Makassar, Sulawesi Selatan, Indonesia

Author-ID : 2496346

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 KARAKTERISTIK DEWAN DIREKSI TERHADAP KINERJA KEUANGAN DENGAN REPUTASI PERUSAHAAN SEBAGAI VARIABEL MEDIASI Robert Jao; Marselinus Asri; Anthony Holly; Rivaldy
Jurnal Riset Akuntansi Vol 21 No 1 (2022): Jurnal Riset Akuntansi Aksioma, Juni 2022
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v21i1.148

This research was aimed to investigate the role of director’s board size, director’s board skill, and women’s presence on director’s board as mechanisms to improve firm’s reputation as mediating effect on financial performance. This research used secondary data obtained by using documenter method. The data source in this research was the annual reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2019. The sample were selected using purposive sampling method, with a total of 64 companies and analyzed used path analysis. The result of this research indicate that director’s board size had a positive and significant on firm reputation and financial performance. Director’s board skill had a positive and significant on firm reputation and financial performance. Women’s presence on director board had a positive and nonsignificant on firm reputation and financial performance. Firm’s reputation had a positive and significant on financial performance. The sobel test result indicated that firm’s reputation mediated the effect of director’s board size and director’s board skill on financial performance and belong to partial mediation type. The sobel test result indicate that firm’s reputation didn’t mediate the effect of women’s presence on director’s board on financial performance.

PENGARUH KEPEMILIKAN TERKONSENTRASI DAN ASING TERHADAP REPUTASI PERUSAHAAN Robert Jao
Jurnal Ilmu Akuntansi Vol 4 No 1 (2021): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v4i1.2090

The purpose of this study is to analyze the effect of the structure of concentrated ownership and foreign ownership on the corporate's reputation. The population in this study are companies on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sampling technique used was purposive sampling. The method used in this research is quantitative research methods. Data sources used are secondary data sources obtained from the Indonesia Stock Exchange (IDX) and the Corporate Image Award from 2017 to 2019, the type of documentary data used, namely the company's annual report and survey results from the Corporate Image Index from 2017 to 2019. The results showed that concentrated ownership and foreign ownership had a positive and significant effect on the company's reputation. The higher the concentrated share ownership and shares owned by foreign investors, the better the corporate's reputation.

PENGARUH LABA, ARUS KAS, PERTUMBUHAN, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Robert Jao
PROGRESS Vol 5 No 2 (2013): September
Publisher : P3M STMIK Profesional Makassar

Abstract The aims of the research are to find out (1) influence of net income on dividend payout ratio, (2) influence of cash flow on dividend payout ratio, (3) influence of growth on dividend payout ratio, (4) influence of size on dividend payout ratio. This study drew 34 samples from manufacturing companies listed in Indonesia Stock Exchange with a purposive sampling technique. The research data was collected from annual reports within a period 2009 to 2011 of the Capital Market Reference Centre of Indonesian Stock Exchange. The method of analysis was multiple linear regression.The results of the study indicated that (1) net income had significant negative influence on dividend payout ratio, (2) cash flow had no significant influence on dividend payout ratio, (3) growth had no significant influence on dividend payout ratio, (4) size had no significant influence on dividend payout ratio

REAKSI PASAR MODAL TERHADAP PERISTIWA STOCK SPLIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Robert Jao
PROGRESS Vol 6 No 1 (2014): April
Publisher : P3M STMIK Profesional Makassar

This study aims to determine whether there are significant differences between the abnormal returns before and after the stock split as well as whether there are significant differences between trading volume activity before and after the stock split.The research was conducted on 29 companies listed in Indonesian Stock Exchange that the stock-split in 2011-2013. This study uses analysis Paired Sample T Test and Wilcoxon Sign RankTest with the observation period (event window) is 31 days which is t=-15 (15 days before the stock split), t=0(the event date) and t=15 (15 days after stock split).The study states that the first hypothesis is nosignificant difference between the abnormal returns before and after the stock split. While the second hypothesis is suggests that there are significant differences between trading volume activity before and after the stock split.

ANALISIS PERBEDAAN HARGA SAHAM DAN VOLUME PERDAGANGAN SAHAM SEBELUM DAN SESUDAH PENGUMUMAN INDONESIAN CSR AWARD Robert Jao
PROGRESS Vol 6 No 2 (2014): September
Publisher : P3M STMIK Profesional Makassar

Abstract This research aims to investigate if there was difference in stock price and trading volume activity before and after the announcement of Indonesian Corporate Social Responsibility Award 2014. This research samples are 11 companies which accept the appreciation of Indonesian CSR Award 2014 that listed in Indonesia Stock Exchange (IDX). The research data that used is secondary data that consists of daily closing price of share and daily trading volume activity with windows date is 5 days before and 5 days after announcement. Hypotheses are tested by Wilcoxon Signed Test. The result of this research proves that there was difference stock price but it did not change trading volume activity before and after Indonesian CSR Award announcement.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN Robert Jao
PROGRESS Vol 8 No 1 (2016): April
Publisher : P3M STMIK Profesional Makassar

The objective of research is to examine whether Corporate Social Responsibility disclosure affects on the profitability performance and firm’s value for three years. Corporate Social Responsibility Index (CSRI) by GRI 3 is used as the proxy of Corporate Social Responsibility disclosure. This population of research is companies registered within mining sector list on Indonesia Stock Exchanges with the period 2011-2013. Sample selection methods using purposive sampling. Analysis of data using simple regression, coefficient determination and t statistical test. This result of the research show that Corporate Social Responsibility disclosure has positive and significant influence on the profitability performance namely ROA, ROE and NPM. So does Corporate Social Responsibility disclosure has positive and significant influence on the firm’s value.

The Pengaruh Kepemilikan Manajerial dan Free Cash Flow terhadap Nilai Perusahaan dengan Manajemen Laba sebagai Variabel Mediasi Anthony Holly; Robert Jao; Ana Mardiana
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.2.2022.226-242

The type of this research is explanatory which aims to investigate the effect of managerial ownership and free cash flow on earnings management as well as managerial ownership, free cash flow and earnings management on firm value. In this research, agency theory and signaling theory are used to explain the relationship between variables.The population used in this study are non-financial companies listed on the Indonesia Stock Exchange with the 2016-2019 research period. This study uses a purposive sampling method. The results of this study indicate that managerial ownership has no effect on firm value, on the other hand, managerial ownership has a negative and significant effect on earnings management, while free cash flow has a positive and significant effect on firm value, on the contrary has a negative and significant effect on earnings management, besides earnings management has an effect on earnings management. positive and significant towards firm value. The sobel test results show that earnings management has a mediating role in the influence of managerial ownership on firm value, as well as free cash flow on firm value.

: 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

PENGARUH FAMILY CONTROL, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Anthony Holly; Kunradus Kampo; Robert Jao; Theresia Cindy Lauren Jip
JAF (Journal of Accounting and Finance) Vol 6 No 2 (2022): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v6i2.4317

The purpose of this study is to analyze the effect of family control, size, growth and leverage on firm value. The type of research used in this research is explanatory research. The theory used in this research is agency theory and signaling theory. The sample used is all companies in the consumption sector listed on the IDX with the sampling technique, that is purposive sampling. The sampling criteria are as follows 1.) Companies that have complete financial reports for the 2017-2019 period. 2.) Companies that issue financial statements consecutively during the 2017-2019 period. The research method uses regression linear analysis to determine the relationship between the dependent, and independent variable.The results of this study indicate that family control has a negative and significant effect on firm value. Variable size has a positive and significant effect on firm value. Variable growth has a positive and significant effect on firm value, and leverage has a negative and significant effect on firm value

Public Ownership And Firm Value: Mediation Role Of Carbon Emissions Disclosure Suwandi Ng; Robert Jao; Fransiskus E. Daromes; Monica
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.1049

Carbon emissions and the risk of climate change have a great impact on the environment and company performance. This study provides empirical evidence that public ownership encourages the disclosure of carbon emissions and their subsequent impact on firm value. In contrast to previous studies related to the driving factors for carbon emission disclosure which only focused on the role of directors and aspects of company characteristics, this study considers the ownership aspect in this case public ownership in encouraging the disclosure of carbon emissions and its subsequent impact on firm value. The research data was obtained from the Financial Statements of 122 companies listed on the Indonesia Stock Exchange for the observation period from 2015 to 2019. The data were selected using the purposive sampling method. The results of this study indicate that public ownership has a positive and significant effect on the disclosure of carbon emissions while a company is owned by the public increases firm value but not significantly. The results also show that disclosure of carbon emissions plays a role in mediating public ownership of the value of the company. The implications of this study confirm the stakeholder theory that companies should protect stakeholders by implementing environmental management and disclosing sustainability reports that provide information about their social, economic, and environmental performance.

Co-Authors ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Alfonsus Jantong Alpius Ada 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 Florencia Irene Purwanto Fransiskus Eduardus Daromes Fransiskus Randa Gagaring Pagalung Gracia E. Lauren Harimurti, Yohanes Ho, Devina Hogianto, Marselinus Adry Holly Anthony Holly Holly, Anthony Imelda The Jackson Thungadi Jamaluddin Majid Jessica Juang Kampo, Kunradus Kampo, Kunradus 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 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 Reynaldi Fansurya Rifaldy Wiasal Rivaldy Riza Praditha Ruslan, Andi Samparaya, Rachmat Sariri, Harly Surya Dharmawan Tungka Suwandi Ng Suwandi Ng Tandiamal, Fritzline Geralda Tangke, Paulus Tanri, Eveline Pricilia Teri Theodorus, Kevin Chandra Theresia Cindy Lauren Jip Tunandar, Bryan Frenli Tuwo, Lukman Welly Salipadang William Jose Sutadji Yono, Benhard

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