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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 BALANCE: Jurnal Akuntansi, Auditing dan Keuangan 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 Jurnal Akuntansi, Manajemen dan Bisnis Digital 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 Worksheet : Jurnal Akuntansi Jurnal Akuntansi Manado (JAIM) Jurnal Bisnis dan Kewirausahaan Jurnal Inovasi Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ekonomika dan Bisnis Journal of Economics and Management Jurnal Ekualisasi IECON: International Economics and Business Conference Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan 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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PENDAMPINGAN eSPT PPh 21 SESUAI UU No.7 (2021) PADA CV MAJU MAKMUR BERSAMA Holly, Anthony; Jao, Robert; Mardiana, Ana
Jurnal BALIRESO Vol 8, No 2 (2023)
Publisher : Lembaga Pengabdian kepada Masyarakat Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/balireso.v8i2.264

Abstract

CV Maju Makmur Bersama is a profit-oriented firm which holds a culinary Korean food franchisee. The employee of CV Maju Makmur Bersama is 20 persons who get various income. In line with the dynamic of tax, regulation changed over time. Following business conditions, CV Maju Makmur Bersama, as a taxpayer, needs to adjust its tax obligation activity, especially ini Income tax Article 21deduction. Law Number 7 of 2021, known as the Law of Harmonization of Tax Regulation, has changed some tax regulations, especially in Income Tax Article 21 in the progressive tax rate bracket stated in Income Tax Article 17, where before the new regulation had four brackets and changed to 5 brackets also changing in the first bracket interval from fifty million to sixty million rupiahs. This caused a firm must recount the tax deduction from employer to employees. Hence, the employees are not disappointed, and employers, as taxpayers, can do their obligation correctly according to current tax regulations. Therefore, servants accompany the firm partner in implementing tax regulation, especially implementing income tax article 21 as stated in law Number 7 of 2021.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, PROFITABILITAS, DAN RISIKO BISNIS TERHADAP KEBIJAKAN DIVIDEN Jao, Robert; Daromes, Fransiskus Eduardus; Samparaya, Rachmat
Jurnal Akuntansi Kompetif Vol. 5 No. 2 (2022): Tantangan dan Solusi Akuntansi dalam Meningkatkan Kinerja Sektor Publik dan Pri
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.
Pengaruh Financial Leverage dan Operating Leverage terhadap Kinerja Keuangan Perusahaan Manufaktur di Bursa Efek Indonesia Holly, Anthony; Jao, Robert; Mardiana, Ana; Dayoh, Geraldy Frederick
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (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.v3i2.12457

Abstract

This research aims to investigate the effect of financial leverage and operating leverage on financial performance. The population used in this research is financial data from the manufacturing sector listed on the Indonesia Stock Exchange (BEI) with a research period of 2021-2023. This research uses secondary data. Sample selection was carried out using a purposive sampling method to obtain a total sample of 13 companies over 3 years. The data analysis method used is linear regression analysis.The research results show that financial leverage has a positive and significant effect on financial performance, operating leverage has a positive and significant effect on financial performance. The implication of this research is that for investors, the results of this research can contribute to investors as a source to see the development of company performance in the capital market and can be used as material for consideration in making investment decisions in the future. And for companies, the results of this research can be used as consideration in improving company performance to manage company reports better.
PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP BIAYA UTANG Holly, Anthony; Lukman; Jao, Robert; Mardiana, Ana; Kasim, Chelsea
Journal of Financial and Tax Vol. 6 No. 1 (2026): Journal Of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v6i1.671

Abstract

The purpose of this study is to analyze the effect of tax avoidance and tax risk on the cost of debt. This study is built with an agency theory approach. This study uses secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024. The number of samples is 108 company data for 3 years, which were selected using the purposive sampling method. The results of this study indicate that tax avoidance has a positive and significant effect on the cost of debt. However, tax risk has a positive but insignificant effect on the cost of debt.
KINERJA KEUANGAN DAN REPUTASI PERUSAHAAN: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Laurentius Christian Oktavianus; Fransiskus Randa; Robert Jao; Riza Praditha
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.218-227

Abstract

The purpose of this study is to investigate the effect of financial performance on company reputation and the influence of company reputation on financial performance. This study uses secondary data, namely the annual report and Corporate Image Index (CII) visited by the Frontier Consulting Group. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange which have a CII score index consecutively during the 2016-2019 period. The number of companies that meet the criteria in this study are 34 companies selected using purposive sampling with a total of 136 data observed. This study uses simple linear regression analysis. The results of this study indicate that financial performance has a positive and significant effect on the company's reputation and the company's reputation has a positive and significant effect on financial performance.
The Pengaruh Kepemilikan Manajerial dan Free Cash Flow terhadap Nilai Perusahaan dengan Manajemen Laba sebagai Variabel Mediasi Anthony Holly; Robert Jao; Ana Mardiana
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.2.2022.226-242

Abstract

The type of this research is explanatory which aims to investigate the effect of managerial ownership and free cash flow on earnings management as well as managerial ownership, free cash flow and earnings management on firm value. In this research, agency theory and signaling theory are used to explain the relationship between variables.The population used in this study are non-financial companies listed on the Indonesia Stock Exchange with the 2016-2019 research period. This study uses a purposive sampling method. The results of this study indicate that managerial ownership has no effect on firm value, on the other hand, managerial ownership has a negative and significant effect on earnings management, while free cash flow has a positive and significant effect on firm value, on the contrary has a negative and significant effect on earnings management, besides earnings management has an effect on earnings management. positive and significant towards firm value. The sobel test results show that earnings management has a mediating role in the influence of managerial ownership on firm value, as well as free cash flow on firm value.
Role of Environmental, Social, and Governance (ESG) on the Effect of Financial Performance on Firm Value: Understanding Types of Statistical Moderation Daromes, Fransiskus Eduardus; Jao, Robert; Synarso, Bryan Ichiro
Dinamika Akuntansi Keuangan dan Perbankan Vol 15 No 1 (2026): Vol. 15 No. 1 2026
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v15i1.10372

Abstract

This study examines how environmental, social, and governance issues shape the impact of financial success on firm value. To understand the link between the variables, the legitimacy theory and signal theory are employed. The population used includes non-financial enterprises from 2019–2023 that are listed on the Indonesia Stock Exchange (IDX) and are part of the Refinitiv database. Secondary data was gathered from the Indonesia Stock Exchange, official corporate websites, and the Refinitiv database in the form of sustainability reports, annual reports, and ESG scores. The sample size is 176 company data points over 5 years, selected using the purposive sampling method. Firm value is positively and significantly impacted by financial success, according to the research findings. ESG also improves the link between firm value and financial performance, according to the study. Lastly, the study's results also show that ESG increases business value, while not significantly. These findings suggest that the study's ESG variable is a pure moderator variable. Furthermore, the implications of the research both theoretically and practically have been discussed.
Accruals and Asset Valuation in Emerging Markets: Evidence from the Indonesia Stock Exchange (IDX) Robert Jao; Marselinus Asri; Ana Mardiana
Journal of Economics and Management Vol. 4 No. 1 (2026): Journal of Economics and Management, March 2026
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/ecoma.v4i1.427

Abstract

This study examines the impact of idiosyncratic risk, current operating accruals, non-current operating accruals, financial accruals, and accrual anomalies on asset pricing. A regression analysis is conducted with asset prices as the dependent variable and idiosyncratic risk, current operating accruals, non-current operating accruals, financial accruals, and accrual anomalies as independent variables. The analysis reports coefficients, standard errors, t-statistics, and significance levels for each predictor. The results show that idiosyncratic risk (β = 0.518, p < 0.001) and financial accruals (β = 0.584, p < 0.001) have a significant positive effect on asset prices. In contrast, accrual anomalies (β = -0.092, p = 0.002) have a significant negative effect. In contrast, current operating accruals and non-current operating accruals do not show significant effects. These findings indicate that idiosyncratic risk and financial accruals are key determinants of asset pricing. In contrast, accrual anomalies negatively influence asset prices, and neither current nor non-current operating accruals are significant predictors in the model. The results suggest that investors and policymakers should consider idiosyncratic risk and financial accruals when evaluating asset price performance. In contrast, the negative impact of accrual anomalies underscores the need to assess accrual-based measures in financial analysis carefully. This study emphasizes the roles of idiosyncratic risk and financial accruals in asset pricing in the Indonesian capital market. It provides insights for investors, businesses, policymakers, and academics to develop investment strategies, corporate practices, and policy decisions, particularly in emerging markets.
PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH REPUTASI PERUSAHAAN Robert Jao; Kunradus Kampo; Anthony Holly; Raynold Kusnadi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i2.9068

Abstract

This study aimed to partially examine the effect of environmental and financial performance on corporate reputation. Examine the effect of environmental performance and financial performance partially on firm value. It also tests the effect of environmental performance and financial performance partially on firm value through corporate reputation. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period, with a total sample size of 55 company data. This study's secondary data is the Annual and sustainability reports obtained from the Indonesia Stock Exchange (IDX) and the company's official website. The results of this study indicate that environmental performance has a positive and significant effect on corporate reputation. Financial performance has a positive and significant effect on corporate reputation. Corporate reputation has a positive and significant effect on firm value. Environmental performance has a positive but insignificant effect on firm value. Financial performance has a positive and significant effect on firm value. The results of this study also show that corporate reputation can mediate the relationship between environmental performance and firm value, and corporate reputation can also mediate the relationship between financial performance and firm value. Keywords: Environmental Performance, Financial Performance, Corporate Reputation, Firm Value
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 : Faculty of Economics and Business, 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.
Co-Authors ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Alfonsus Jantong Alpius Ada Ana Mardiana 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 Felisya The Florencia Irene Purwanto Fransiskus Eduardus Daromes Fransiskus Randa Fransiskus Randa Gagaring Pagalung George Phieter Theovanus Geraldy Frederick Dayoh Gracia E. Lauren Gregorius Richard Elfegi Harimurti, Yohanes Harun Widodo Ho, Devina Hogianto, Marselinus Adry Holly Anthony Holly Holly, Anthony Imelda The Jackson Thungadi Jamaluddin Majid Jessica Juang Kampo, Kunradus Kampo, Kunradus Kasim, Chelsea 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 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 Raynold Kusnadi Reynaldi Fansurya Rifaldy Wiasal Rivaldy Riza Praditha Ruslan, Andi Samparaya, Rachmat Sariri, Harly Surya Dharmawan Tungka Suwandi Ng Suwandi Ng Synarso, Bryan Ichiro Tandiamal, Fritzline Geralda Tangke, Paulus Tanri, Eveline Pricilia 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