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Financial Architecture dan Nilai Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Robert Jao; Marselinus Asri; Anthony Holly; Surya Dharmawan Tungka
Jurnal Ekonomika dan Bisnis Vol. 9 No. 1 (2022): Volume 9 Nomor 1 April 2022
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/312wdk88

Abstract

Penelitian ini bertujuan untuk mengivestigasipengaruh financial architecture terhadap nilaiperusahaan yang terdaftar di Bursa EfekIndonesia. Sampel penelitian terdiri perusahaannon keuangan yang terdaftar di Bursa EfekIndonesia tahun 2017 sampai dengan 2019 yangdipilih secara purposive. Metode analisis yangdigunakan yaitu analisis regresi berganda. Hasilpenelitian ini menunjukkan bahwa financialarchitecture yang terdiri dari: (1) strukturkepemilikan yang menggunakan proksikepemilikan manajerial menunjukkan pengaruhyang positif dan signifikan terhadap nilaiperusahaan, (2) struktur modal yang menggunakanproksi debt to asset ratio menunjukkan pengaruhyang negatif namun tidak signifikan terhadap nilaiperusahaan, (3) tata kelola perusahaan yangmenggunakan proksi ukuran dewan direksimenunjukkan pengaruh negatif namun tidaksignifikan terhadap nilai perusahaan.
Pengaruh Karakteristik Chief Executive Officer (CEO) terhadap Kinerja Perusahaan Jao, Robert; Holly, Anthony; Mardiana, Ana; Oktavianus, Mario
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/36e7vq73

Abstract

This study aims to analyze the influence of Chief Executive Officer (CEO) characteristics on firm performance. This study uses an upper-echelon theory. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. A total of 290 samples were generated using the purposive sampling method in this study. This study found that CEO gender, narcissism, education, and tenure had a positive and significant effect on firm performance. However, CEO power had a negative and insignificant effect on firm performance.
Unlocking Economic Growth: Exploring the Role of Foreign Direct Investment, Idiosyncratic Risk, and Economic Activity Marselinus Asri; Paulus Tangke; Lukman; Robert Jao
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/n0jwrq10

Abstract

This study explores the complex interplay among foreign direct investment (FDI), idiosyncratic risk, inflation, and various economic activities in ASEAN countries. Through regression analysis, the research investigates the impact of these factors on managerial work, economic activity, and overall economic growth within the region. The findings underscore significant associations between FDI, idiosyncratic risk, inflation, and diverse economic activities, offering valuable insights for policymakers and stakeholders seeking to enhance economic development strategies in ASEAN countries.
Peran Dewan Direksi Dalam Meningkatkan Reputasi Perusahaan (Studi Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia) Jao, Robert; Yono, Benhard
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. 
PERAN MEDIASI REPUTASI PERUSAHAAN TERHADAP HUBUNGAN UKURAN DEWAN DIREKSI DAN RETURN SAHAM Jao, Robert; Daromes, Fransiskus E.; Yono, Benhard
Jurnal Ilmiah Akuntansi Manajemen Vol. 3 No. 1 (2020): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v3i1.611

Abstract

Ukuran yang besar dari dewan direksi bermanfaat bagi perusahaan untuk membentuk reputasi dan menjadi sinyal baik bagi investor. Penelitian ini memiliki tujuan menginvestigasi pengaruh ukuran dewan direksi terhadap return saham baik secara langsung maupun secara tidak langsung melalui reputasi. Populasi dalam penelitian ini berupa semua perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2015-2018. Penggunaan metode non-probability secara purposive terpilih 32 perusahaan sebagai sampel dalam penelitian ini. Data yang digunakan berupa data sekunder terdiri dari laporan tahunan, corporate image index, dan harga saham penutupan. Untuk menguji hipotesis digunakan metode analisis jalur dan uji sobel. Hasil analisis menyatakan bahwa ukuran dewan direksi berpengaruh secara positif dan signifikan terhadap reputasi perusahaan. Ukuran dewan direksi dan reputasi perusahaan berpengaruh secara positif namun tidak signifikan terhadap return saham. Penelitian ini juga menemukan bahwa pengaruh dewan direksi terhadap return saham tidak dapat dimediasi oleh reputasi perusahaan.
DIVERSITY IN BOARD OF DIRECTORS' ROLE IN CREATING CORPORATE VALUE THROUGH GROWTH AND REPUTATION: DIVERSITY IN BOARD OF DIRECTORS' ROLE IN CREATING CORPORATE VALUE THROUGH GROWTH AND REPUTATION Jao, Robert; Mardiana, Ana; Holly, Anthony
Jurnal Akuntansi Vol 18 No 1 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i1.4626

Abstract

The purpose of this study is to analyze the effect of board of director diversity (gender and educational background) on corporate growth and reputation, analyze the effect of board of director diversity (gender and educational background), corporate growth, and reputation on corporate value, and analyze the effect of diversity board of directors (gender and educational background) on corporate value mediated by corporate growth and reputation. This study uses a purposive sampling method in sample selection and uses secondary data, namely the corporate's annual reports published by manufacturing companies listed on Indonesia Stock Exchange during 2018-2020 and Corporate Image Index (CII). The number of corporates observed were 26 with a total of 59 data. The analytical method is the path analysis and the Sobel test for the mediation hypothesis testing. The test results show that gender diversity has a significant positive effect on corporate growth and value, and an insignificant positive effect on corporate reputation. Educational background diversity has an insignificant positive effect on corporate growth, a significant positive effect on corporate reputation, and also an insignificant negative effect on corporate value. Corporate growth and reputation have a significant positive effect on corporate value. This study also indicates that growth mediates the effect of gender diversity on corporate value, but the effect of educational background diversity on corporate value shows otherwise. Finally, reputation does not mediate the effect of gender diversity on corporate value, but mediates the effect of educational background diversity on corporate value
Pengaruh Corporate Governance dan Intellectual Capital terhadap Nilai Perusahaan Holly, Anthony; Jao, Robert; Mardiana, Ana; Bunga, Yulisna
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.
Pengaruh Self Attribution Bias, Mental Accounting, Familiarity Bias dan Toleransi Risiko terhadap Pengambilan Keputusan Investasi Holly, Anthony; Mardiana, Ana; Jao, Robert; Patandianan, Tripentita Loto
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
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.v3i1.10585

Abstract

The purpose of this study was to determine some of the effects of bias, namely self-attribution bias on investment decision making, mental accounting on investment decision making, familiarity bias on investment decision making, and risk tolerance on investment decision making. The theory used is behavioral finance theory and prospect theory. This study used a purposive sampling method in selecting the sample. The sample used was students who joined the capital market study group and an investor at Atma Jaya Makassar University in the 2019-2021 class. Data collection method is done through a questionnaire. The analysis technique used is multiple linear analysis. The results of this study indicate that self-attribution bias has a positive and significant influence on investment decision making, mental accounting has a positive and significant influence on investment decision making, familiarity bias has a positive and significant influence on investment decision making, and risk tolerance has a positive and significant influence on investment decision making.
The Role of The Board of Directors Characteristics on Financial Performance Mediated by The Corporate Reputation Mardiana, Ana; Holly, Anthony; Jao, Robert
Contemporary Journal on Business and Accounting Vol 4 No 2 (2024): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v4i2.68

Abstract

Purpose – this study is to analyze the effect of the number of directors (consisting of the proportion of women on board, the size of directors and the presence of foreign directors) Design/methodology/approach – This study uses the theory of resource dependence. This study used purposive sampling method and in the sample pelicans used secondary data Findings – The results of this study indicate that the proportion of women in the board of directors is positive. The size of the Sukum board of directors has a significant positive effect on the company's reputation. The power of the foreign advisory board is a significant positive impact on reputational damage. This research shows that the company's reputation is not good for the company's reputation. the role of the company's reputation is able to mediate the need between the foreign board of directors and the company's financial persuasive persuasion Originality – The population in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2019-2021 Keywords : Company Reputation, Characteristics of the Board of Directors, Financial Performance Paper Type : Research Result
The Effect of Intellectual Capital on Firm Value with Company Reputation and Financial Performance as Mediation Variables Jao, Robert; Kampo, Kunradus; Holly, Anthony; Bakrie, Irene
Contemporary Journal on Business and Accounting Vol 5 No 2 (2025): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v5i2.94

Abstract

Purpose – This research is aimed to determine the effect of intellectual capital on firm value with corporate reputation and financial performance as mediating variables. Design/methodology/approach – This research uses secondary data obtained by using documentation method. The data source in this research is the financial reports of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period and have score Corporate Image Index (CII) published by Frontier Consulting Group. The sample were selected using purposive sampling method, with a total sample of 39 data. Method used in this research is path analysis. Findings – The result of this research indicate that intellectual capital has a positive and significant effect on company reputation. Intellectual capital has a positive and significant effect on financial performance. Company reputation has a positive and significant effect on firm value. Financial performance has a positive and significant effect on firm value. Intellectual capital has a positive but not significant effect on firm value. Company reputation is able to mediate the effect of intellectual capital on firm value. Financial performance is able to mediate the effect of intellectual capital on firm value. Originality – This study integrates corporate reputation and financial performance as mediating variables in the relationship between intellectual capital and firm value, focusing on the banking sector in Indonesia that possesses a Corporate Image Index (CII) score. Keywords: Intellectual Capital, Firm Value, Company Reputation, Financial Performance Paper Type Research Result
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