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All Journal Jurnal Bisnis dan Ekonomi Measurement : Jurnal Akuntansi Jurnal Akuntansi AkMen JURNAL ILMIAH YUME : Journal of Management Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma JEMMA | Journal of Economic, Management and Accounting Jurnal Buana Akuntansi Jurnal Ilmiah Akuntansi Peradaban Jurnal Ekonomika dan Bisnis Accounting Accountability and Organization System (AAOS) Journal Akuntansi'45 Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ekonomika dan Bisnis IECON: International Economics and Business Conference
Anthony Holly
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
PENGARUH AGRESIVITAS PAJAK TERHADAP REAKSI PASAR DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Anthony Holly
Jurnal Akuntansi Vol 15 No 1 (2021): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v15i1.1464

Abstract

The purpose of this study was to investigate the effect of Tax Aggressiveness on Market Reactions with the Independent Board of Commissioners as Moderating Variables. High and Low Market Reactions can be influenced by Tax Aggressiveness. This study aims to determine the effect of Tax Aggressiveness on Market Reactions and to find out whether Independent Board of Commissioners are able to weaken or strengthen the relation of Tax Aggressiveness to Market Reactions. This study uses observation methods in non-financial companies listed on the Indonesia Stock Exchange for the period 2015-2017. The population in this study amounted to 559 companies. The sample selection uses a purposive sampling technique, so that a total sample of 125 companies was obtained. The Moderated Regression Analysis (MRA) test is used in this research. The results of this study indicate that tax aggressiveness has a negative and significant effect on market reaction. The Independent Board of Commissioners strenghten the relation of Tax Aggressiveness to Market Reactions.
THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON COMPANY VALUE WITH SYSTEMATIC RISK AS A MEDIATION VARIABLE Anthony Holly; Robert Jao; Ana Mardiana; Anita Holly
Jurnal Akuntansi Vol 16 No 1 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i1.2605

Abstract

This research is aimed to investigate the impact of sustainability report to firm value with systematic risk as mediating variable. Sample of this research are companies listed in Indonesia Stock Exchange (IDX) as sample in 2016-2018. Sample selected by purposive sampling method gathered from companies which disclose their financial report and sustainability report in a row, taht gathered 3 years periode are 63 sample. Using path analysis as reseach method. The study results show sustainability report has negative and significant effect to systematic risk. Sustainability report has negative and no significant effect to firm value and systematic risk mediates the effect of sustainability report to firm value.
Co-Authors Ana Mardiana Ana Mardiana Anita Holly Cherry Cendana Cristiani Djurnaidi Exel Chandra Florencia Irene Purwanto Fransiskus Eduardus Daromes Fransiskus Randa Gafrilla Jeconia Antou Gracia E. Lauren Imelda The Lasty Agustuty Leonardo Gohari Liviana Tansil Lukman Mardiana, Ana Marselinus Asri Olyvia Prameswari Paulus Tangke Paulus Tangke Reynaldi Fansurya Riza Praditha Robert Jao Surya Dharmawan Tungka Suwandi Ng Suwandy Teri William Jose Sutadji