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All Journal YUME : Journal of Management JAF- Journal of Accounting and Finance Dharma Jnana IECON: International Economics and Business Conference
Paulus Tangke
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Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences

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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.
Pengaruh Komite Audit Dan Kepemilikan Asing Terhadap Nilai Perusahaan Yang Dimediasi Oleh Sustainability Report Anthony Holly; Paulus Tangke; Robert Jao; Eveline Pricilia Tanri
JAF (Journal of Accounting and Finance) Vol. 8 No. 1 (2024): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v8i1.7033

Abstract

The purpose of this study is to examine the effect of audit committee, foreign ownership, and sustainability reports on firm value, and examine the effect of audit committees and foreign ownership on firm value mediated by sustainability reports.This study uses agency theory which explains the agency relationship between principals and agents, as well as stakeholder theory which explains the relationship between companies and their stakeholders. This study uses a purposive sampling method, namely a sample selection method that meets predetermined criteria so that the number of samples that meet the criteria is 33 companies for each period from the entire population of non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. The data analysis method used in this study is path analysis and mediation hypothesis testing using the sobel test. The results of this study indicate that the audit committee has a positive and significant effect and foreign ownership has a positive but not significant effect on the sustainability report. The audit committee has a positive but not significant effect on firm value, and foreign ownership and sustainability report have a positive and significant effect on firm value. This study also shows that sustainability reports are able to mediate the effect of audit committees on firm value, while sustainability reports are not able to mediate the effect of foreign ownership on firm value. Keywords : Foreign Ownership, Audit Committee, Firm Value, Sustainability Report
Program Perbaikan Sanitasi Lingkungan Aliran Sungai Pai Pada RW 12 RT 1 Dan 3 Kelurahan Pai Kecamatan Biringkanaya Makassar Fransiskus Randa; Paulus Tangke; Maria Yessica Halik
Jurnal Dharma Jnana Vol. 3 No. 2 (2023): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Kegiatan pengabdian ini dilakukan pada Sungai Pai Kelurahan Pai dengan tujuan utama adalah membersihkan kurang lebih 300m aliran sungai pai yang telah ditumbuhi pohon-pohon besar dan sampah serta timbunan pagar yang roboh. Kegiatan ini melibatkan masyarakat sekitar aliran sungai  agar mencintai sungai dimasa sekarang dan masa akan datang. Kegiatan dimulai dengan musyawarah dengan penduduk sekitar, bersama-sama membersihkan aliran sungai dan melaksanakan program cinta sungai Pai. Rangkaian kegiatan tersebut sebagai upaya membangun kebersamaan untuk mencintai sungai. Hasil kegiatan yang dicapai mampu mereduksi banjir di kompleks perumahan dan mulai timbul kesadaran masyarakat sekitar untuk secara berkala membersihkan aliran sangai Pai di sekitar pemukiman penduduk.
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

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Abstract

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.
Co-Authors Anthony Holly Anthony Holly Eveline Pricilia Tanri Fransiskus Randa Lukman Maria Yessica Halik Marselinus Asri Reynaldi Fansurya Riza Praditha Robert Jao