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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 Jurnal Akuntansi, Manajemen dan Bisnis Digital Journal of Financial and Tax Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Contemporary Journal on Business and Accounting Worksheet : Jurnal Akuntansi Jurnal Akuntansi Manado (JAIM) Jurnal Inovasi Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ekualisasi Jurnal Akuntansi dan Keuangan Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Anthony Holly
Universitas Atma Jaya Makassar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Neuroscience Social Sciences Other

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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.
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 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.
Pengaruh Self Attribution Bias, Mental Accounting, Familiarity Bias dan Toleransi Risiko terhadap Pengambilan Keputusan Investasi Anthony Holly; Ana Mardiana; Robert Jao; Tripentita Loto Patandianan
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Faculty of Economics and Business, 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.
Pengaruh Financial Leverage dan Operating Leverage terhadap Kinerja Keuangan Perusahaan Manufaktur di Bursa Efek Indonesia Anthony Holly; Robert Jao; Ana Mardiana; Geraldy Frederick Dayoh
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Faculty of Economics and Business, 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.
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

Abstract

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.
Pengaruh Good Corporate Governance terhadap Financial Distress dan Dampaknya bagi Nilai Perusahaan Robert Jao; Fransiskus Randa; Anthony Holly; Harun Widodo
Worksheet : Jurnal Akuntansi Vol 5, No 3 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i3.8959

Abstract

The purpose of this study is to analyze the effect of good corporate governance proxied by managerial ownership, institutional ownership, and independent board of commissioners on firm value mediated by financial distress. This study uses agency theory to explain the relationship between variables. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The data sources used are 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 is 425 company data for 5 years, which were selected using the purposive sampling method. The results of the study indicate that managerial ownership, institutional ownership, and independent board of commissioners have a significant negative effect on financial distress. This study also found that managerial ownership and institutional ownership have a significant positive effect on firm value, but the independent board of commissioners has a positive but insignificant effect on firm value. In addition, it was also found that financial distress has a significant negative effect on firm value. Finally, this study found that financial distress mediates the relationship between managerial ownership, institutional ownership, and independent board of commissioners on firm value.
The Effect of Profitability, Leverage, and Firm Size on Firm Value with Dividend Policy as an Intervening Variable Robert Jao; Paulus Tangke; Anthony Holly; Felisya The; Riza Praditha
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10285

Abstract

The purpose of this study is to investigate the effect of profitability, leverage, and firm size on firm value mediated by dividend policy. This study employs signal theory and the bird-in-hand theory to explain the relationship between variables. The population used is non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. The data sources used are secondary data in the form of annual reports obtained from the Indonesia Stock Exchange and the company's official website. The sample consists of 118 companies, selected over three years, using a purposive sampling method. The results of the study indicate that profitability has a significant positive effect on dividend policy, while leverage has a significant adverse effect on dividend policy; however, firm size does not significantly affect dividend policy. The study's findings also revealed that profitability, leverage, firm size, and dividend policy have a significant positive effect on firm value. Finally, this study found that dividend policy mediates the relationship between profitability and leverage on firm value. However, dividend policy is unable to mediate the relationship between firm size and firm value.
Pendampingan Literasi Digital Masyarakat Dalam Menghadapi Maraknya Disinformasi di Media Sosial: Pengabdian Robert Jao; Anthony Holly; Ana Mardiana
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5521

Abstract

Pengabdian ini bertujuan untuk meningkatkan pemahaman dan kemampuan masyarakat dalam menghadapi maraknya disinformasi di media sosial melalui kegiatan pendampingan literasi digital. Pelaksanaan kegiatan dilakukan melalui beberapa tahapan, meliputi tahap persiapan dan analisis kebutuhan, perancangan materi dan strategi, sosialisasi program, pelaksanaan edukasi, pelatihan, pendampingan intensif, simulasi dan praktik langsung, serta evaluasi dan refleksi bersama. Hasil kegiatan pendampingan literasi digital menunjukkan adanya peningkatan kesiapan masyarakat dalam menghadapi maraknya disinformasi di media sosial. Melalui proses edukasi yang berkelanjutan, masyarakat tidak hanya memperoleh pemahaman dasar mengenai literasi digital, tetapi juga mengalami perubahan pola pikir dalam menyikapi informasi secara lebih selektif, kritis, dan bertanggung jawab. Kemampuan untuk mengenali ciri-ciri informasi yang menyesatkan serta melakukan pengecekan kebenaran secara mandiri turut berkembang, sehingga masyarakat tidak lagi mudah mempercayai dan menyebarkan informasi tanpa pertimbangan. Selain itu, partisipasi dalam diskusi dan meningkatnya kepercayaan diri menunjukkan bahwa kegiatan ini berdampak pada aspek pengetahuan, sikap, dan kesadaran sosial. Secara umum, pendampingan ini berkontribusi dalam membentuk kebiasaan baru yang lebih bijak dalam penggunaan media sosial serta memperkuat fondasi budaya literasi digital yang berkelanjutan di tengah masyarakat.
Co-Authors Alfonsus Jantong Ana Mardiana Ana Mardiana Anthoni Limang Aurell Pricillia Putri Tamo Belinda Belinda Bill Kreshna Loandy Della Amelia Coeputra Erica Honasan Ho Feby Amely Yaury Felisya The Fransiskus Eduardus Daromes Fransiskus Randa George Phieter Theovanus Geraldy Frederick Dayoh Gregorius Richard Elfegi Harun Widodo 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 Raynold Kusnadi Rivaldy Riza Praditha Robert Jao Suwandi Ng Theresia Cindy Lauren Jip Tripentita Loto Patandianan Yulisna Bunga