p-Index From 2020 - 2025
8.901
P-Index
This Author published in this journals
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 Jurnal BISNIS & KEWIRAUSAHAAN 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 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
Claim Missing Document
Check
Articles

Analisis Perbedaan Abnormal Return, Volume Perdagangan Saham Sebelum dan Sesudah Pengumuman Corporate Image Award Robert Jao; David Jimmiawan
Bongaya Journal for Research in Accounting (BJRA) Vol 1 No 2 (2018): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.673 KB) | DOI: 10.37888/bjra.v1i2.80

Abstract

This research aims to investigate if there was difference in abnormal return and trading volume activity beforeand after the announcement of Corporate Image Award. The market reaction is measured by abnormal returnand trading volume activity. The sampel used in this research are all companies which accept the appreciationof Corporate Image Award that listed in Indonesian Stock Exchange (IDX) in 2015, 2016, and 2017 period. Thisresearch uses event study to show market reactions arount the event period, at five days before and after theannouncement by used a market adjusted model for expected return. The research data that used is secondarydata that consist of daily closing price of shares and daily and daily trading volume activity. The statistic methodused to test the hypotheses was Wilcoxon Signed Test. The results of this research proves that there is nodifference abnormal return and trading volume activity before and after Corporate Image Award announcement.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN RISIKO BISNIS TERHADAP KEBIJAKAN DIVIDEN Robert Jao; Fransiskus Eduardus Daromes; Rachmat Samparaya
Jurnal Akuntansi Kompetif Vol 5 No 2 (2022)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i2.851

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, leverage, profitabilitas, dan risiko bisnis terhadap kebijakan dividen. Teori yang digunakan dalam penelitian ini adalah teori sinyal. Penelitian ini menggunakan data sekunder yang diperoleh dengan menggunakan metode dokumentasi. Sumber data dalam penelitian ini adalah laporan tahunan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2017 sampai 2019. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dan menghasilkan 174 data penelitian. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif tetapi tidak signifikan terhadap kebijakan dividen. Leverage dan profitabilitas berpengaruh positif signifikan terhadap kebijakan dividen. Risiko bisnis berpengaruh negatif dan signifikan terhadap kebijakan dividen.
PERAN MEKANISME GOOD CORPORATE GOVERNANCE DALAM MENINGKATKAN REPUTASI PERUSAHAAN SERTA DAMPAKNYA TERHADAP KINERJA KEUANGAN Robert Jao; Paulus Tangke; Anthony Holly; Bill Kreshna Loandy
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 12 No 1 (2022): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v1i1.27907

Abstract

This research is aimed to investigate the role of good corporate governance as a mechanism to improve corporate reputation as a mediating effect influence on financial perfomance. This research uses secondary data obtained by using observation method. The data source in this research is the annual reports of manufacturing 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 43 companies. Method used in this research uses path analysis. The result of this research indicate that independent commissioner and commissioner board meeting has a positive and significant effect on corporate reputation. However, institutional ownership has a positive but insignificant effect on corporate reputation. Independent commissioner, commissioner board meeting, and insititutional ownership has a positive but insignificant effect on financial performance. Corporate reputation has a positive and significant effect on financial performance. The sobel test result indicate that corporate reputation mediates the effect of independent commissioner and commissioner board meeting on financial performance and belong to full mediation type. Corporate reputation does not mediate the effect of intitutional ownership on financial performance.
The Influence of Internal and External Factors on Non-Performing Loans In Indonesia's Largest Banking Industry Lasty Agustuty; Riza Praditha; Robert Jao; Andi Ruslan
SENTRALISASI Vol. 11 No. 2 (2022): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v11i2.1699

Abstract

This study aims to measure the effectiveness of internal factor proxies from the aspect of efficiency as measured by the ratio of operating costs and operating income (BOPO), liquidity as measured by the loan-deposit ratio (LDR), bank size as measured by total assets, and aspects of bank capital that measured by the capital buffer and external factors using the Repo Rate, and inflation on non-performing loans in the ten largest banking industries in Indonesia. The sample consists of the 10 largest banks in Indonesia with the criteria of having total bank assets of the total national banking assets above 2%. The data used are annual data from 2011 to 2020. The results show that from the bank's internal factors, BOPO has a positive and significant effect on the NPL. LDR, and variable capital buffer, a negative and significant on NPL. While the size of the bank obtained results that are not significant to the NPL. From external factors, the results obtained where interest rates have a significant negative effect on NPLs while inflation is not significant for increasing NPL.  
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

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.575 KB) | DOI: 10.56708/progres.v5i2.27

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.826 KB) | DOI: 10.56708/progres.v6i1.34

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.034 KB) | DOI: 10.56708/progres.v6i2.40

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.144 KB) | DOI: 10.56708/progres.v8i1.60

Abstract

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.
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 Beauty Beauty Beauty Beauty Belinda Belinda Benhard Yono Benhard Yono Biggy Biggy Biggy, Biggy Biggy, Biggy Bill Kreshna Loandy Cherry Cendana Chintia Jimmiawan Christina Gosal Cicilia Erna Susilawati Cristiani Djurnaidi David Jimmiawan Della Amelia Coeputra Djabir Hamzah, Djabir Edo, Theobaldus Juniardy Edo Elisabeth Supriharyanti Erica Honasan Ho Eveline Pricilia Tanri 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 Paulus Tangke Paulus Tangke Paulus Tangke Rachmat Samparaya Reynaldi Fansurya Rifaldy Wiasal Rivaldy Riza Praditha Ruslan, Andi Sariri, Harly Surya Dharmawan Tungka Suwandi Ng Suwandi Ng Tandiamal, Fritzline Geralda Tangke, Paulus 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