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Influence of Financial Performance and Environmental Performance on Company Reputation Laurentius Christian Oktavianus; Fransiskus E Daromes; Marselinus Asri
AJAR Vol 7 No 01 (2024): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v7i01.488

The purpose of this research is to analyze the reciprocal influence between financial performance and environmental performance on corporate reputation. The population used consists of non-financial companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2022. The sample size is 28 companies each year, selected using purposive sampling. This study utilizes documentary data, including annual reports, the Corporate Image Index (CII) published by Frontier Consulting Group, and the PROPER index published by the Ministry of Environment and Forestry.The results of this research, using simple linear regression analysis, indicate that financial performance has a positive and significant effect on corporate reputation. Corporate reputation has a positive and significant effect on financial performance. Environmental performance has a negative and non-significant effect on corporate reputation, while corporate reputation has a negative and significant effect on environmental performance. Environmental performance has a negative and significant effect on financial performance, and financial performance has a negative and significant effect on environmental performance.The implications of this research, especially for companies, are that it can serve as a basis for strategic decisionmaking. On the other hand, performance is a key aspect in developing reputation for the future.

PENGARUH FREE CASH FLOW, KEPEMILIKAN MANAJERIAL DAN FIRM SIZE TERHADAP EARNING MANAGEMENT Robert Jao; Anthony Holly; Marselinus Asri; Cherry Cendana
Accounting, Accountability, and Organization System (AAOS) Journal Vol. 6 No. 1 (2024): Edisi September 2024
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.v6i1.985

Penelitian ini bertujuan untuk menginvestigasi dan menganalisis pengaruh free cash flow, kepemilikan manajerial dan firm size terhadap earning management pada perusahaan makanan dan minuman yang tercatat di Bursa Efek Indonesia dengan periode pengamatan dari tahun 2018-2020. Teknik pengumpulan data melalui dokumentasi yang didapatkan dari berbagai sumber antara lain data yang terdaftar di Bursa Efek Indonesia periode 2018-2020, dari literatur, jurnal-jurnal, data laporan keuangan yang bersumber dari IDX atau sumber-sumber yang dapat diakses melalui internet. Teknik analisis data menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda serta pengujian hipotesis. Penelitian ini menggunakan teori keagenan. Hasil penelitian diperoleh temuan secara empirik bahwa tingginya free cash flow dari setiap perusahaan manufaktur tercatat di BEI selama 3 tahun terakhir memberikan pengaruh yang bermakna terhadap rendahnya praktek manajemen laba. Dari hasil penelitian mengenai pengaruh good corporate governance terhadap earning management menunjukkan good corporate governance yang diproksi dengan kepemilikan manajerial memberikan pengaruh yang bermakna terhadap rendahnya praktek manajemen laba. Hasil analisis mengenai pengaruh ukuran perusahaan (firm size) diperoleh temuan bahwa secara empirik penelitian ini tidak dapat membuktikan firm size berpengaruh signifikan terhadap earning management.

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

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.

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

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.

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN YAYASAN MENGGUNAKAN PROGRAM AKUNTANSI ACCURATE PADA YAYASAN PTAJM Marselinus Asri
BEGAWE: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2024): BEGAWE: Jurnal Pengabdian Masyarakat, April 2024
Publisher : Lembaga Berugak Baca

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62667/begawe.v2i1.82

The Atma Jaya Makassar Higher Education Foundation (PTAJM) is an entity that has a central role in providing educational services and assistance to the community in its area. In order to maintain openness and accountability in financial management, PTAJM initiated training in preparing financial reports using the Accurate accounting program. This training aims to assess the effectiveness of this training in increasing the capacity of management staff in preparing financial reports and its impact on the quality of the PTAJM Foundation's financial reports. By extracting information from pre- and post-training surveys as well as interviews with management staff, this research analyzes changes in staff knowledge, skills and attitudes after attending the training. In addition, this research also examines the improvements that occur in the accuracy, completeness, and regularity of financial reports after the implementation of the training. The results of this research provide a deeper understanding of the effectiveness of training in increasing the capacity of management staff and the quality of financial reports at the PTAJM Foundation. The implications of this research can be a basis for increasing transparency, accountability and efficiency in the financial management of similar institutions in the future

The Effect of Risk Investment, Financial Statement Understanding, and Financial Literacy on Students’ Investment Interest Anthony Holly; Ana Mardiana; Robert Jao; Marselinus Asri; George Phieter Theovanus
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13941

Purpose: The purpose of this study is to investigate the effect of investment risk on students' interest in investing in stocks, the effect of financial statement understanding on students' interest in investing in stocks, and the effect of financial literacy on students' interest in investing in stocks. Method: The research design using quantitative methods, which data collection method is documentation, and using multiple regression analysis technique. Sample of the research is students from Atma Jaya university from accounting study program entrance year 2021 and 2022. Data collection using googl form. Sample size is 147 respondents. Findings: The results of the study show that investment risk has a positive and significant effect on students’ interest in investing in stocks, financial statement comprehension has a positive but not significant effect on students’ interest in investing in stocks, and financial literacy has a positive and significant effect on investing interest. Implications: the gen z has motivation of investing if they have the knowledge about the investing activities which can reduce risk in investing.

The Effect of Risk Investment, Financial Statement Understanding, and Financial Literacy on Students’ Investment Interest Anthony Holly; Ana Mardiana; Robert Jao; Marselinus Asri; George Phieter Theovanus
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13941

Purpose: The purpose of this study is to investigate the effect of investment risk on students' interest in investing in stocks, the effect of financial statement understanding on students' interest in investing in stocks, and the effect of financial literacy on students' interest in investing in stocks. Method: The research design using quantitative methods, which data collection method is documentation, and using multiple regression analysis technique. Sample of the research is students from Atma Jaya university from accounting study program entrance year 2021 and 2022. Data collection using googl form. Sample size is 147 respondents. Findings: The results of the study show that investment risk has a positive and significant effect on students’ interest in investing in stocks, financial statement comprehension has a positive but not significant effect on students’ interest in investing in stocks, and financial literacy has a positive and significant effect on investing interest. Implications: the gen z has motivation of investing if they have the knowledge about the investing activities which can reduce risk in investing.

Bimbingan Teknis Pajak Daerah dan Retribusi Daerah (PDRD) Kabupaten Puncak, Propinsi Papua Tengah Marselinus Asri; Bartholomeus Tandiayu; Anthony Holly; Abner Tahendrika
UNITY: Journal of Community Service Vol. 2 No. 2 (2026): UNITY: Journal of Community Service, January 2026
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/unity.v2i2.260

This community service program was a collaboration between the Faculty of Economics and Business, Atma Jaya University Makassar, and the Regional Revenue Agency (Bapenda) of Puncak Regency, Central Papua. The activity was conducted in the form of Technical Guidance on Regional Taxes and Levies (PDRD), held from March 11 to 14, 2025, at Kyriad Haka Hotel, Makassar, South Sulawesi. The main objective was to strengthen the capacity of Bapenda officials in understanding the potential of the Gross Regional Domestic Product (GRDP), mastering regional tax calculation techniques, and mapping local revenue (PAD) opportunities to optimize regional income. Participants consisted of leaders, division heads, and staff members of Bapenda as officially registered. Training materials included PDRD optimization, GRDP calculation methods, regional potential mapping, as well as the administration and management of technical guidance. The training applied a combination of interactive lectures, case studies, group discussions, and the development of a Follow-Up Action Plan (RTL). The results revealed significant improvement in participants’ comprehension of PDRD concepts, analytical skills in identifying tax potential, and the ability to design strategic plans for PAD optimization. This program is expected to serve as a starting point for strengthening regional revenue governance that is more effective, transparent, and data-driven.

Pengaruh Struktur Modal, Pertumbuhan Perusahaan, dan Kebijakan Dividen terhadap Return Saham Perusahaan Manufaktur di BEI Periode 2020-2022 Anthony Holly; Marselinus Asri; Robert Jao; Alfonsus Jantong; Gregorius Richard Elfegi
Jurnal Ekualisasi Vol. 7 No. 1 (2026): January 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/cqt85x73

The purpose of this research is to analysis the influence of capital structure, company growth and dividend policy on stock return. The data processed in this research are financial reports and annual reports. The population in this study was manufacturing companies, with a total population of 194 companies. The sample in this research was obtained through a purposive sampling method and a sample size of 53 companies was obtained. The data analysis technique used is multiple linear regression analysis. The results of this research show that; capital structure has a negative and significant effect on stock returns, company growth has a positive and significant effect on stock return, and dividend policy has a positive and significant effect on stock return.

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