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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi SENTRALISASI Jurnal Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Riset Akuntansi Aksioma JAF- Journal of Accounting and Finance Muhammadiyah Riau Accounting and Business Journal Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Tangible Journal INVOICE : JURNAL ILMU AKUNTANSI Journal of Financial and Tax Contemporary Journal on Business and Accounting Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi dan Keuangan
Anthony Holly
Universitas Atma Jaya Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

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Perilaku Bias Emosional dan Risk Tolerance dalam Pengambilan Keputusan Investasi Anthony Holly; Robert Jao; Anthoni Limang
Muhammadiyah Riau Accounting and Business Journal Vol 4 No 1 (2022): Muhammadiyah Riau Accounting and Business Journal: October - March (In Progress)
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/mrabj.v4i1.4036

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh perilaku overconfidence, loss aversion, regret aversion, herding, dan risk tolerance terhadap keputusan investasi. Teori yang digunakan adalah teori prospect. Sampel penelitian terdiri dari investor pasar modal di Kota Makassar, Provinsi Sulawesi Selatan yang dipilih secara purposive. Total sampel sebanyak 157 responden. Metode pengumpulan data yang digunakan adalah survei menggunakan kuesioner dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa perilaku overconfidence dan regret aversion tidak memiliki pengaruh signifikan terhadap keputusan investasi, perilaku loss aversion memiliki pengaruh negatif dan signifikan terhadap keputusan investasi, serta perilaku herding dan risk tolerance memiliki pengaruh positif dan signifikan terhadap keputusan investasi. Investor perlu memerhatikan bias emosional agar meminimalisir kerugian di masa yang akan datang serta perlu membandingkan risiko dalam berinvestasi yang sesuai dengan tingkat risk tolerance investor.
Pengaruh Penerapan Customer Relationship Management terhadap Keberlanjutan Perusahaan dengan Eco-Friendly Marketing sebagai Variabel Mediasi Robert Jao; Suwandi Ng; Anthony Holly; Erica Honasan Ho; Jamaluddin Majid
SENTRALISASI Vol. 12 No. 1 (2023): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v12i1.1843

Abstract

The purpose of the study is to investigate the influence of customer relationship management on eco-friendly marketing, customer relationship management on corporate sustainability, eco-friendly marketing on corporate sustainability, and customer relationship management on corporate sustainability through eco-friendly marketing. This research uses purposive sampling method in sample selection. The sample used is retail companies in Makassar City, South Sulawesi. Total Sample is 84 respondents. The data collection method used is survey with questionnaire. The analysis techniques used is path analysis. The results show that customer relationship management has a positive and significant impact on eco-friendly marketing, customer relationship management has a positive and significant impact on corporate sustainability, eco-friendly marketing has a positive and significant impact on corporate sustainability, and eco-friendly marketing mediates the effect of customer relationship management on the corporate sustainability.
Analisis Aspek Materialitas Dalam Pelaporan Keberlanjutan Fransiskus Eduardus Daromes; Anthony Holly; Michelle Loeferdy
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.1-17

Abstract

The purpose of this study is to analyze how materiality manifests in the reports of several companies in Indonesia in 2020. This study uses qualitative methods by using secondary data in the form of documents as data collection. The results of this study indicate that the economic, environmental, and social activities of each company that are disclosed as material in the report differ with different data completions even though they use the same guidelines (GRI Standards) in the preparation of the report.
Pengaruh Kompetensi, Pengalaman Kerja, Time Budget Pressure, dan Etika Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Sulawesi, Maluku, dan Papua) Robert Jao; Anthony Holly; Aurell Pricillia Putri Tamo
Tangible Journal Vol 8 No 1 (2023): Vol. 8 No.1 Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i1.303

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, pengalaman kerja, time budget pressure, dan etika auditor terhadap kualitas audit. Penelitian ini menggunakan teori atribusi. Populasi penelitian terdiri dari auditor yang bekerja di Kantor Akuntan Publik (KAP) di Sulawesi, Maluku, dan Papua. Jumlah sampel sebanyak 70 orang yang dipilih dengan metode purposive sampling. Hasil analisis menunjukkan bahwa kompetensi berpengaruh tidak signifikan terhadap kualitas audit, pengalaman kerja dan etika auditor berpengaruh positif signifikan terhadap kualitas audit, serta time budget pressure berpengaruh negatif signifikan terhadap kualitas audit.
Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, Dan Manajemen Aset Terhadap Nilai Perusahaan Anthony Holly; Robert Jao; Ana Mardiana; Paulus Tangke
JAF (Journal of Accounting and Finance) Vol 7 No 1 (2023): JAF - Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i1.5642

Abstract

The purpose of study is to investigate the impact of institutional ownership, firm size, and asset management to firm value. Sample of this research is companies listed in Indonesia Stock Exchange between 2016-2018. Sample selected by purposive sampling method resulting 44 company as sample. Data type used in this study is quantitative data and analyzed using multiple regression analysis to analysis dependent variable, firm value and independent variable, institutional ownership, firm size, and asset management. The result of the research revealed institutional ownership and firm size have positive and significant effect to firm value because the mechanism of control by institutions is more effective and the bigger of the companies means their manager can accumulate value. Asset management has no effect to firm value Keywords : Institutional Ownership, Size, Asset Management, Firm Value
Determinan Pengungkapan Aset Biologis Serta Dampaknya Terhadap Kinerja Keuangan Robert Jao; Paulus Tangke; Anthony Holly; Belinda Belinda
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 2. Agustus 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.6387

Abstract

Penelitian ini bertujuan menganalisis peran biological asset intensity, leverage, dan konsentrasi kepemilikan sebagai mekanisme untuk meningkatkan pengungkapan aset biologis yang menjadi efek mediasi terhadap kinerja keuangan. Populasi penelitian terdiri dari seluruh perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa biological asset intensity memiliki pengaruh positif dan signifikan terhadap pengungkapan aset biologis. Leverage dan konsentrasi kepemilikan memiliki pengaruh positif dan tidak signifikan terhadap pengungkapan aset biologis. Pengungkapan aset biologis dan leverage memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Biological asset intensity memiliki pengaruh positif dan tidak signifikan terhadap kinerja keuangan. Konsentrasi kepemilikan memiliki pengaruh negatif dan signifikan terhadap kinerja keuangan. Uji sobel menunjukkkan bahwa pengungkapan aset biologis memediasi pengaruh biological asset intensity terhadap kinerja keuangan dan termasuk tipe mediasi penuh. Uji sobel menunjukkan bahwa pengungkapan aset biologis tidak memediasi pengaruh leverage dan konsentrasi kepemilikan terhadap kinerja keuangan.
Determinants of Capital Structure: Evidence from Non-Financial Companies Listed on the Indonesia Stock Exchange Robert Jao; Marselinus Asri; Anthony Holly; Jessica Juang
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.10556

Abstract

This research is aimed to analyze the effect of effective tax rate, firm size, liquidity, financial flexibility, asset structure, growth opportunities, risk, profitability, asset utilization ratio, and ownership structure on capital structure. The theory used in this research is trade-off theory and pecking order theory. The data source in this research is the annual financial reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020. The sample selected using purposive sampling method. The results of this research indicate that the effective tax rate has a negative and insignificant effect on capital structure. Firm size, asset structure, and growth opportunities have a significant positive effect on capital structure. Liquidity, financial flexibility, profitability, and electoral structure have a significant negative effect on capital structure. Risk and asset utilization ratio have positive and insignificant effect on capital structure.
Pengaruh Kepemilikan Asing dan Kepemilikan Institusional terhadap Biaya Modal Ekuitas: Efisiensi Investasi sebagai Variabel Mediasi Robert Jao; Paulus Tangke; Anthony Holly; Luis Glinka Vinsensius Rumagit
Journal of Financial and Tax Vol 3 No 2 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i2.401

Abstract

This study aims to investigate the effect of foreign ownership and institutional ownership on the cost of equity capital with investment efficiency as a mediating variable. This research was built with agency theory. The research method used in this study is a quantitative method. The population used in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. This study uses secondary data in the form of financial reports and annual reports obtained from the Indonesia Stock Exchange and the company's official website. The number of samples as many as 130 companies for 3 years were selected using purposive sampling method. The results of this study found that foreign ownership and institutional ownership have a positive effect on the cost of equity capital. The results of this study also found that foreign ownership, institutional ownership, and investment efficiency have a negative effect on the cost of equity capital. Finally, the findings of this study are that investment efficiency mediates the effect of foreign ownership and institutional ownership on the cost of equity capital.
Pengaruh Kualitas Audit Dan Manajemen Laba Terhadap Nilai Perusahaan Anthony Holly; Robert Jao; Natalya Thody
Journal of Financial and Tax Vol 3 No 2 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i2.416

Abstract

The purpose of this study is to investigate the effect of audit quality and earnings management on firm value. The population used is all manufacturing companies in the consumer goods industry sector listed on the IDX with the 2018-2020 research period. The number of samples used is 103 companies selected using purposive sampling method and using secondary data. The analytical method used is the multiple regression analysis. The results of the analysis show that audit quality has a significant negative effect on earnings management. Earnings management has a significant positive effect on firm value. Audit quality has a significant positive effect on firm value.
Pengaruh Kompetensi, Pengalaman Kerja, Time Budget Pressure, dan Etika Auditor Terhadap Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik di Sulawesi, Maluku, dan Papua) Robert Jao; Anthony Holly; Aurell Pricillia Putri Tamo
Tangible Journal Vol 8 No 1 (2023): Vol. 8 No.1 Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i1.303

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, pengalaman kerja, time budget pressure, dan etika auditor terhadap kualitas audit. Penelitian ini menggunakan teori atribusi. Populasi penelitian terdiri dari auditor yang bekerja di Kantor Akuntan Publik (KAP) di Sulawesi, Maluku, dan Papua. Jumlah sampel sebanyak 70 orang yang dipilih dengan metode purposive sampling. Hasil analisis menunjukkan bahwa kompetensi berpengaruh tidak signifikan terhadap kualitas audit, pengalaman kerja dan etika auditor berpengaruh positif signifikan terhadap kualitas audit, serta time budget pressure berpengaruh negatif signifikan terhadap kualitas audit.
Co-Authors Ana Mardiana Ana Mardiana Anthoni Limang Aurell Pricillia Putri Tamo Belinda Belinda Bill Kreshna Loandy Della Amelia Coeputra Erica Honasan Ho Feby Amely Yaury Fransiskus Eduardus Daromes Jamaluddin Majid Jessica Juang Kampo, Kunradus Lasty Agustuty Luis Glinka Vinsensius Rumagit Lukman Lukman Lukman Lukman Marselinus Asri Michael Alexander Rotty Michelle Loeferdy Natalya Thody Paulus Tangke Rivaldy Robert Jao Suwandi Ng Theresia Cindy Lauren Jip