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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 Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Informatika Progres Contemporary Journal on Business and Accounting Jurnal Akuntansi Manado (JAIM) Jurnal Bisnis dan Kewirausahaan Jurnal Inovasi Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan 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 Pengungkapan CSR terhadap Pengungkapan SDGS yang Dimoderasi Dualitas Gender Anthony Holly; Fransiskus Eduardus Daromes; Robert Jao; Della Amelia Coeputra
Journal of Financial and Tax Vol 4 No 1 (2024): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v4i1.432

Abstract

The purpose of this study was to analyze the effect of the CSR Committee on SDGs disclosure with Gender Duality as a moderating variable. The data source used is secondary data taken from the sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. The sample selection used a purposive sampling technique, in order to obtain a total sample of 54 companies. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that the CSR Committee has a positive and significant effect on SDGs disclosure. Gender duality weakens the influence of the CSR Committee on Disclosure of SDGs.
PENINGKATAN KOMPETENSI INSAN CREDIT UNION MELALUI PELATIHAN MANAJEMEN KEUANGAN Susilawati, Cicilia Erna; Supriharyanti, Elisabeth; Harimurti, Yohanes; Kampo, Kunradus; Jao, Robert; Daromes, Fransiskus E.
PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2024): Juni
Publisher : Fakultas Bisnis, Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/peka.v7i1.5544

Abstract

Pengurus dan manajemen Credit Union (CU) merupakan ujung tombak dalam menggerakkan anggota dan menjaga keberlangsungan CU yang memerlukan pengetahuan memadai, terutama pengetahuan terkait Manajemen Keuangan. Tetapi pada kenyataannya, pengurus dan manajemen CU memiliki diversitas yang sangat tinggi baik dalam hal usia maupun pengetahuan sehingga mempengaruhi tata kelola CU. Oleh karenanya diperlukan suatu metode pembelajaran yang sesuai untuk menjembatani perbedaan pengetahuan pengurus dan manajemen CU.  Pelatihan manajemen keuanga telah terselenggara pada  tanggal 25 Februari – 6 Maret 2022. Dampak positif  dari kegiatan ini terungkap pada saat peserta pelatihan menyadari kesalahan dalam mengelola keuangan Credit Union selama ini. Para peserta juga telah membuat perencanaan untuk melakukan perubahan dalam analisis pengambilan keputusan keuangan dengan proses akuntasi sesuai dengan materi pelatihan yang telah diberikan.  Apabila perubahan ini dilakukan, harapannya Credit Union bisa dikelola dengan baik sehingga bisa tumbuh dan berkembang serta kesejahteraan anggota dan masyarakat semakin baik.
PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Anthony Holly; Ana Mardiana; Robert Jao; Fransiskus Randa; Teri
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 5 No. 2 (2024): 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.v5i2.841

Abstract

Tujuan penelitian ini adalah untuk menganalisis pada pengaruh struktur modal terhadap nilai perusahaan. Penelitian ini menggunakan teori keagenan dan teori sinyal. Penelitian ini menggunakan dengan metode dokumenter. Sumber data penelitian ini adalah data pelaporan perusahaan manufaktur tahunan yang terdaftar dari Bursa Efek Indonesia pada periode tahun 2018 sampai 2020. Pemilihan sampel yang digunakan dengan metode purposive sampling dan dianalisis menggunakan analisis regresi linear sederhana. Hasil penelitian menunjukkan struktur modal memiliki pengaruh positif dan signifikan terhadap nilai perusahaan
Membangun Whistleblowing system Untuk Mencegah Fraud Sehingga Meningkatkan Nilai Perusahaan Mardiana, Ana; Anthony Holly; Robert Jao; Tenriwaru, Tenriwaru
Jurnal Buana Akuntansi Vol 9 No 1 (2024): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v9i1.6481

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh struktur tata kelola perusahaan, yang terdiri dari komite audit dan audit internal dalam membangun whistleblowing system sebagai salah satu bentuk pengendalian internal perusahaan yang membantu mencegah fraud sehingga meningkatkan nilai perusahaan. Penelitian ini menggunakan data sekunder, yang diperoleh dengan menggunakan metode observasi. Sumber data dalam penelitian ini adalah laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian tahun 2018 sampai tahun 2022. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 139 sampel. Hasilnya menunjukkan bahwa komite audit memiliki pengaruh positif dan signifikan terhadap pembangunan whistleblowing system. Audit internal memiliki pengaruh negatif tetapi signifikan terhadap pembangunan whistleblowing system, whistleblowing system memiliki pengaruh negatif dan signifikan terhadap fraud, fraud memiliki pengaruh negatif dan signifikan terhadap nilai perusahaan, dan komite audit dan audit internal memiliki pengaruh negatif dan tidak signifikan terhadap nilai perusahaan melalui fraud yang dicegah melalui pembangunan whistleblowing system. Uji sobel melalui STATCAL menunjukkan bahwa whistleblowing system dan fraud tidak dapat memediasi komite audit dan audit internal terhadap nilai perusahaan
Komponen Intellectual Capital Sebagai Prediktor Nilai Perusahaan Melalui Reputasi Jao, Robert; Ng, Suwandi; Holly, Anthony; Edo, Theobaldus Juniardy Edo
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/zs29r933

Abstract

The aim of this study is to investigate the impact of intellectual capital components on firm value mediated by firm reputation. This study uses secondary data, namely the annual report and Corporate Image Index (CII) published by Frontier Consulting Group. The population in this study are banking companies listed on the Indonesia Stock Exchange which have a CII score consecutively during 2013-2021 period. This study uses path analysis. The results of this study indicate that human capital has a positive and significant influence on firm reputation and firm value. Capital employed has a positive but not significant effect on firm reputation and firm value. Structural capital has a negative but not significant effect on firm reputation. Structural capital has a positive but not significant effect on firm value. Firm reputation has a positive and significant influence on firm value. Firm reputation mediates the influence of human capital on firm value with partial mediation type. Firm reputation does not succeed in mediating the influence of capital employed and structural capital on firm value.
Peran Corporate Social Responsibility dalam Meningkatkan Reputasi Perusahaan serta Dampaknya Terhadap Stock Return Robert Jao; Suwandi Ng; Anthony Holly; Michael Alexander Rotty; Lasty Agustuty
Jurnal Akuntansi dan Keuangan Vol 8 No 1 (2023): Februari
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jak.v8i1.26

Abstract

Tujuan dari penelitian ini adalah untuk menginvestigasi pengaruh corporate social responsibility terhadap stock return yang dimediasi oleh reputasi perusahaan. Dasar yang digunakan untuk menjelaskan model dalam penelitian ini berasal dari teori stakeholder dan teori sinyal. Sumber data sekunder diperoleh dengan metode dokumenter dari laporan keberlanjutan, skor Corporate Image Award pada Indonesian Most Admired Companies Award, dan harga saham perusahaan. Pemilihan sampel dilakukan secara purposive dan menghasilkan 34 data pengamatan. Metode analisis menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa corporate social responsibility berpengaruh positif dan signifikan terhadap reputasi perusahaan namun corporate social responsibility tidak berpengaruh signifikan terhadap stock return. Reputasi perusahaan berpengaruh positif dan signifikan terhadap stock return. Hasil uji sobel menunjukkan bahwa reputasi memediasi pengaruh antara corporate social responsibility dan stock return.
PERAN MEDIASI PENGUNGKAPAN EMISI KARBON TERHADAP HUBUNGAN FINANCIAL SLACK DAN NILAI PERUSAHAAN: THE MEDIATING ROLE OF CARBON EMISSION DISCLOSURE ON THE RELATIONSHIP BETWEEN FINANCIAL SLACK AND FIRM VALUE Jao, Robert; Holly, Anthony; Mardiana, Ana; Atmakusuma, Cheryl Natasya
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.407-422

Abstract

This study aims to analyze the effect of financial slack on carbon emission disclosure, carbon emission disclosure on firm value, financial slack on firm value, and financial slack on firm value through carbon emission disclosure. This research is built on stakeholder theory. This study uses a purposive sampling method in sample selection. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period, with a total sample size of 184 company data. This study uses secondary data from complete annual and sustainability reports from the Indonesia Stock Exchange (IDX) and the company's official website. This research uses path analysis. The results of this study indicate that financial slack has a positive and significant influence on the disclosure of carbon emissions. The results also show that disclosure of carbon emissions positively and significantly influences firm value. The results of this study also show that financial slack has a positive and significant effect on firm value. The results of this study also show that the disclosure of carbon emissions mediates the relationship between financial slack and firm value.
PERAN MEDIASI KINERJA KEUANGAN PADA HUBUNGAN DEWAN DIREKSI DENGAN REAKSI INVESTOR Fransiskus Eduardus Daromes; Robert Jao
Jurnal Akuntansi Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.1.77-92

Abstract

The purpose of this study to investigate the effect of the executive board on the reaction of investors who are tested both directly and through financial performance. The population used is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2015-2018. The number of samples is 32 companies every year which are selected by the method of purposive sampling and using secondary data from annual reports. The analytical method used is path analysis and mediation hypothesis testing is carried out using the Sobel test. Statistical testing results showed that the executive board has a positive and significant influence on financial performance, but not significant to investor reaction. Further financial performance has a positive and significant influence on investor reaction. This study also shows that financial performance plays a role in mediating the effect of the executive board on investor reaction.
Pengaruh Related Party Transaction terhadap Nilai Perusahaan yang Dimediasi oleh Tax Avoidance Jao, Robert; Tangke, Paulus; Holly, Anthony; Mardiana, Ana; Nontji, Meifilia
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9334

Abstract

This research investigates the influence of related party transactions on firm value mediated by tax avoidance. The theory used is agency theory to explain the relationship between variables. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The data sources used are secondary data in financial reports and annual reports obtained from the Indonesia Stock Exchange and the company's official website. The total sample is 99 company data for three years, selected using purposive sampling. The research results show that related party transactions positively and significantly influence tax avoidance. The research findings also found that tax avoidance has a negative and significant influence on firm value, and related party transactions have a negative and significant influence on firm value. Finally, this research finds that tax avoidance mediates the relationship between related party transactions and firm value.
Peran Moderasi Kepemilikan Institusional pada Pengaruh Financial Slack terhadap Corporate Social Responsibility Robert Jao; Ana Mardiana; Anthony Holly; Cristiani Djurnaidi
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3379

Abstract

The purpose of this study is to analyze the effect of financial slack on corporate social responsibility (CSR) and analyze the role of institusional ownership as a moderator on the effect of financial slack on corporate social responsibility. This study uses stakeholder theory and agency theory to explain the relationship between variables. Sample selection used purposive sampling method. The population used in this study is all non-financial companies listed on the Indonesia Stock Exchange for the 2020 to 2022 period. The number of that met the criteria are 89 companies. The analytical method used is moderated regression analysis. The results of this study show that financial slack has a positive and significant effect on corporate social responsibility. Institutional ownership strengthens the influence between financial slack on corporate social responsibility and acts as a quasi moderation.
Co-Authors ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Alfonsus Jantong Alfonsus Jantong, Alfonsus 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 Elfegi, Gregorius Richard 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 Kusnadi, Raynold 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