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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
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 Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan Dan Corporate Social Responsibility Terhadap Penghindaran Pajak Robert Jao; Anthony Holly
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 4 No. 1 (2022): Edisi September
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/aaos.v4i1.420

Abstract

Penelitian ini bertujuan untuk menginvestigasi profitabilitas, likuiditas, leverage, ukuran perusahaan dan corporate social responsibility terhadap penghindaran pajak. Teori yang digunakan dalam penelitian ini adalah teori legitimasi, teori stakeholder dan teori agensi. Penelitian ini menggunakan data sekunder yang diperoleh dari metode obeservasi. Sumber data penelitian ini dari laporan tahunan dan laporan keberlanjutan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2016-2019. Sampel yang dipilih menggunakan metode sampel purposive, dengan total 20 perusahaan. Penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini mengindikasikan bahwa profitabilitas, ukuran perusahaan dan corporate social responsibility memiliki pengaruh positif tetapi tidak signifikan terhadap penghindaran pajak. Likuiditas dan leverage memiliki pengaruh negatif dan signifikan terhadap penghindaran pajak.
Perilaku Bias Emosional dan Risk Tolerance dalam Pengambilan Keputusan Investasi Anthony Holly; Robert Jao; Anthoni Limang
Muhammadiyah Riau Accounting and Business Journal Vol 4 No 1 (2022): Muhammadiyah Riau Accounting and Business Journal: October - March (In Progress)
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/mrabj.v4i1.4036

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh perilaku overconfidence, loss aversion, regret aversion, herding, dan risk tolerance terhadap keputusan investasi. Teori yang digunakan adalah teori prospect. Sampel penelitian terdiri dari investor pasar modal di Kota Makassar, Provinsi Sulawesi Selatan yang dipilih secara purposive. Total sampel sebanyak 157 responden. Metode pengumpulan data yang digunakan adalah survei menggunakan kuesioner dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa perilaku overconfidence dan regret aversion tidak memiliki pengaruh signifikan terhadap keputusan investasi, perilaku loss aversion memiliki pengaruh negatif dan signifikan terhadap keputusan investasi, serta perilaku herding dan risk tolerance memiliki pengaruh positif dan signifikan terhadap keputusan investasi. Investor perlu memerhatikan bias emosional agar meminimalisir kerugian di masa yang akan datang serta perlu membandingkan risiko dalam berinvestasi yang sesuai dengan tingkat risk tolerance investor.
Pengaruh Penerapan Customer Relationship Management terhadap Keberlanjutan Perusahaan dengan Eco-Friendly Marketing sebagai Variabel Mediasi Robert Jao; Suwandi Ng; Anthony Holly; Erica Honasan Ho; Jamaluddin Majid
SENTRALISASI Vol. 12 No. 1 (2023): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v12i1.1843

Abstract

The purpose of the study is to investigate the influence of customer relationship management on eco-friendly marketing, customer relationship management on corporate sustainability, eco-friendly marketing on corporate sustainability, and customer relationship management on corporate sustainability through eco-friendly marketing. This research uses purposive sampling method in sample selection. The sample used is retail companies in Makassar City, South Sulawesi. Total Sample is 84 respondents. The data collection method used is survey with questionnaire. The analysis techniques used is path analysis. The results show that customer relationship management has a positive and significant impact on eco-friendly marketing, customer relationship management has a positive and significant impact on corporate sustainability, eco-friendly marketing has a positive and significant impact on corporate sustainability, and eco-friendly marketing mediates the effect of customer relationship management on the corporate sustainability.
Pengaruh Transaksi Pihak-pihak Istimewa terhadap Manajemen Laba: Kepemilikan Institusional sebagai Variabel Moderasi Robert Jao; Paulus Tangke; Anthony Holly; Jackson Thungadi; Lasty Agustuty
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.588 KB) | DOI: 10.31629/jiafi.v6i2.5354

Abstract

The purpose of this study was to investigate the effect of related party transactions on earnings management. This study also investigates the role of institutional ownership as a moderator on the effect of related party transactions on earnings management. This study uses agency theory to explain the relationship between variables. The research population consists of all manufacturing companies listed on the Indonesia Stock Exchange. The sample selection used a purposive method which produced 225 observational data. The analytical method used is moderation regression analysis. The results of this study indicate that partially related party transactions have a positive and significant effect on earnings management. Institutional ownership is able to significantly weaken the relationship between related party transactions on earnings management and act as a quasi moderator.
Pengaruh Corporate Social Responsibility, Financial Distress, dan Firm Size terhadap Tax Avoidance Holly Anthony Holly; Robert Jao; Alfonsus Jantong; Christina Gosal
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 4 No. 2 (2023): Edisi Maret
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Ilmu-ilmu Sosial Universitas Fajar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47354/aaos.v4i2.498

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah corporate social responsibility, financial distress dan firm size berpengaruh terhadap tax avoidance. Teori yang digunakan dalam penelitian ini adalah teori agensi dan teori legitimasi. Penelitian ini menggunakan data sekunder yang didapatkan menggunakan metode studi dokumen. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur sektor barang industri subsektor makanan dan minuman yang tercatat di Bursa Efek Indonesia selama periode 2018-2020. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah perusahaan yang memenuhi kriteria dalam penelitian ini adalah 27 perusahaan. Penelitian ini menggunakan analisis regresi linear berganda sebagai metode pengujiannya. Hasil penelitian ini menunjukkan bahwa corporate social responsibility dan firm size memiliki pengaruh positif dan signifikan terhadap tax avoidance. Hasil penelitian ini juga menunjukkan bahwa financial distress memiliki pengaruh positif dan tidak signifikan terhadap tax avoidance.
Pengaruh Kompetensi, Pengalaman Kerja, Time Budget Pressure, dan Etika Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Sulawesi, Maluku, dan Papua) Robert Jao; Anthony Holly; Aurell Pricillia Putri Tamo
Tangible Journal Vol 8 No 1 (2023): Vol. 8 No.1 Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i1.303

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, pengalaman kerja, time budget pressure, dan etika auditor terhadap kualitas audit. Penelitian ini menggunakan teori atribusi. Populasi penelitian terdiri dari auditor yang bekerja di Kantor Akuntan Publik (KAP) di Sulawesi, Maluku, dan Papua. Jumlah sampel sebanyak 70 orang yang dipilih dengan metode purposive sampling. Hasil analisis menunjukkan bahwa kompetensi berpengaruh tidak signifikan terhadap kualitas audit, pengalaman kerja dan etika auditor berpengaruh positif signifikan terhadap kualitas audit, serta time budget pressure berpengaruh negatif signifikan terhadap kualitas audit.
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

Abstract

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

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

Abstract

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.
Peran Corporate Governance dalam Meningkatkan Nilai Perusahaan melalui Kualitas Laba dan Corporate Reputation Robert Jao; Kunradus Kampo; Anthony Holly; Ardi Tjiang Y. Suryady; Andi Ruslan
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 01 (2023): AKUBIS - Juni - 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i01.780

Abstract

Penerapan corporate governance terkait pengawasan membuat manajemen cenderung menghindari tindakan oportunistik yang dapat merugikan perusahaan. Manajemen akan mengelola operasional perusahaan sejalan dengan kepentingan prinsipal. Kualitas laba dan reputasi perusahaan yang baik dapat memberikan keyakinan kepada investor bahwa modal yang telah diinvestasikan akan menghasilkan kinerja keuangan yang baik. Harga saham akan naik sehingga meningkatkan nilai perusahaan. Penelitian ini bertujuan menginvestigasi peran corporate governance dalam meningkatkan nilai perusahaan melalui kualitas laba dan corporate reputation. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2020. Jumlah sampel sebanyak 49 perusahaan selama 3 tahun, yang dipilih menggunakan metode purposive sampling. Teknis analisis yang dipakai adalah analisis jalur. Hasil penelitian ini menunjukkan bahwa corporate governance memiliki pengaruh positif dan signifikan terhadap kualitas laba dan corporate reputation. Hasil temuan penelitian ini juga menemukan bahwa corporate governance, kualitas laba, dan corporate reputation memiliki pengaruh positif terhadap nilai perusahaan, meskipun corporate governance terindikasi kurang kuat. Terakhir, penelitian ini menemukan bahwa kualitas laba dan corporate reputation memediasi hubungan antara corporate governance terhadap nilai perusahaan.
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