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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 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
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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Peran Dewan Direksi Dalam Meningkatkan Reputasi Perusahaan (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia) Robert Jao; Benhard Yono
Patria Artha Journal of Accounting dan Financial Reporting Vol 4, No 2 (2020): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v4i2.365

Abstract

The purpose of this research is to examine the effect of the board of directors on corporate reputation. The population used is all manufacturing companies listed on the Indonesia Stock Exchange (IDX). . The sample selection using the purposive sampling method resulted in 32 companies or 128 observations. This study used secondary data, i.e. the number of boards of directors and corporate image index for companies included in Indonesia's Most Admired Company. The analytical method used is regression analysis. The result of analysis shows the size of the board of directors has a positive and significant influence on the company's reputation. 
Pengaruh Corporate Governance dan Intellectual Capital terhadap Nilai Perusahaan Anthony Holly; Robert Jao; Ana Mardiana; Yulisna Bunga
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.9639

Abstract

This research aims to examine the influence of corporate governance (board direction, managerial ownership, institutional ownership, and audit committee) and intellectual capital on company value. Company value is measured using Tobin's Q. This research uses secondary data. The sampling technique used was purposive sampling, with a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The analytical method used is multiple regression analysis. Based on regression analysis, the results of this research show that board direction has an insignificant positive effect on company value. Managerial ownership has a significant negative effect on firm value. Institutional ownership has a significant negative effect on firm value. The audit committee has an insignificant negative effect on company value and intellectual capital has an insignificant negative effect on company 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.
PENGARUH FRAUD DIAMOND TERHADAP KECURANGAN LAPORAN KEUANGAN Hogianto, Marselinus Adry; Jao, Robert; Mardiana, Ana; Tuwo, Lukman; Holly, Anthony
Paulus Journal of Accounting (PJA) Vol. 6 No. 1 (2024): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Tujuan penelitian ini adalah untuk menginvestigasi pengaruh fraud diamond terhadap kecurangan laporan keuangan. Teori fraud diamond terdiri dari empat faktor yang mempengaruhi terjadinya kecurangan, yaitu tekanan, kesempatan, rasionalisasi, dan kemampuan. Penelitian ini menggunakan teori keagenan dan teori fraud diamond untuk menjelaskan hubungan antar variabel. Populasi dalam penelitian ini mencakup perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Pemilihan sampel dilakukan dengan metode purposive sampling, yang menghasilkan sebanyak 219 sampel. Data dianalisis menggunakan regresi linear berganda, dan pengujian hipotesis dilakukan melalui uji parsial (uji t). Hasil penelitian ini menunjukkan bahwa tiga faktor dari fraud diamond, yaitu tekanan, rasionalisasi, dan kemampuan, memiliki pengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Penelitian ini menunjukkan bahwa peningkatan pada masing-masing faktor tersebut secara signifikan meningkatkan kecurangan laporan keuangan di perusahaan manufaktur di Indonesia selama periode 2020-2022. 
Pengaruh Kepemilikan Keluarga terhadap Kualitas Laba dan Dampaknya terhadap Nilai Perusahaan Jao, Robert; Tangke, Paulus; Holly, Anthony; Mardiana, Ana; Tandiamal, Fritzline Geralda
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4581

Abstract

Penelitian ini bertujuan untuk menguji peran kepemilikan keluarga dalam meningkatkan nilai perusahaan melalui kualitas laba. Penelitian ini dibangun dengan teori agensi dan teori sinyal. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data sekunder berupa laporan tahunan yang diperoleh dari Bursa Efek Indonesia serta situs resmi perusahaan. Jumlah sampel yang terkumpul dengan menggunakan metode purposive sampling sebanyak 69 data perusahaan selama tiga tahun. Hasil penelitian ini menunjukkan bahwa kepemilikan keluarga memiliki pengaruh positif dan signifikan terhadap kualitas laba. Hasil temuan penelitian ini juga menemukan bahwa kualitas laba memiliki pengaruh positif terhadap nilai perusahaan. Terakhir, penelitian ini menemukan bahwa kualitas laba memediasi hubungan antara kepemilikan keluarga terhadap nilai perusahaan.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN REPUTASI PERUSAHAAN DAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Jao, Robert; Randa, Fransiskus; Holly, Anthony; Laorens, Evelyn
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i2.8768

Abstract

This study aims to analyze the effect of corporate social responsibility on firm value, with company reputation and financial performance as mediating variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. The number of samples is 37 company data for three years, which were selected using purposive sampling. The study results found that corporate social responsibility positively and significantly affects a corporate reputation. Corporate social responsibility has a positive and significant impact on financial performance. Company reputation has a positive but insignificant effect on firm value. Financial performance has a positive and significant impact on firm value. Corporate social responsibility has a positive but insignificant effect on firm value. Corporate reputation cannot mediate the impact of corporate social responsibility on firm value. Financial performance can mediate corporate social responsibility's impact on firm 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