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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
Unknown Affiliation
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 : YUME : Journal of Management

 1 
Pengaruh Financial Target dan Financial Stability terhadap Financial Statement Fraud Robert Jao; Ana Mardiana; Anthony Holly; Exel Chandra
YUME : Journal of Management Vol 4, No 1 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i1.789

Abstract

The purpose of this study was to investigate the effect of financial target and financial stability on financial statement fraud. The study population consisted of companies on the Indonesia Stock Exchange (IDX) from 2017-2019.The sampling technique used was purposive sampling. The method used in this research is quantitative research methods. The data source consists of secondary data obtained from the Indonesia Stock Exchange (IDX). This type of documentary data consists of company financial statements from 2017-2019. The result showed that financial target and financial stability had a significant effect on financial statement fraud, indicating that companies that have pressure can enhance fraud behavior.Keywords:Financial target, financial stability, financial statement fraud
Peran Mediasi Reputasi Perusahaan pada Pengaruh Tanggung Jawab Sosial terhadap Kinerja Keuangan Robert Jao; Paulus Tangke; Anthony Holly; Reynaldi Fansurya; Riza Praditha
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1227

Abstract

Abstrak Penelitian ini bertujuan menginvestigasi pengaruh tanggung jawab sosial terhadap kinerja keuangan melalui reputasi perusahaan. Populasi penelitian ini terdiri dari perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Pemilihan sampel menggunakan teknik purposive sampling. Data dokumenter penelitian berasal dari laporan keuangan tahunan, laporan berkelanjutan, dan hasil survei dari Corporate Image Award. Temuan penelitian bahwa tanggung jawab sosial dan reputasi perusahaan berpengaruh positif signifikan terhadap kinerja keuangan. Penelitian ini juga menemukan bahwa tanggung jawab sosial berpengaruh tidak signifikan terhadap reputasi perusahaan serta reputasi perusahaan gagal dalam memediasi pengaruh tanggung jawab sosial terhadap kinerja keuangan. Kata Kunci: Tanggung Jawab Sosial, Reputasi Perusahaan, Kinerja Keuangan. AbstractThis study aims to investigate the effect of social responsibility on financial performance through corporate reputation. The population of this study consisted of non-financial companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sample selection used the purposive sampling technique. Research documentary data come from annual financial reports, sustainability reports, and survey results from the Corporate Image Award. Research findings that social responsibility and corporate reputation have a significant positive effect on financial performance. This study also finds that social responsibility has an insignificant negative effect on corporate reputation so that corporate reputation fails to mediate the effect of social responsibility on financial performance. Keywords: Corporate Social Responsibility, Corporate Reputation, Financial Performance.
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