Article Per Year (5 Year)
p-Index From 2019 - 2024
3.67
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Mirai Management BJRA (Bongaya Journal of Research in Accounting) MABIS: Manajemen dan Bisnis Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma ATESTASI : Jurnal Ilmiah Akuntansi Indonesian Journal of Accounting and Governance Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif JAF- Journal of Accounting and Finance Jurnal Ilmiah Akuntansi Peradaban JAKED Journal of Financial and Tax Jurnal Informatika Progres Contemporary Journal on Business and Accounting Dharma Jnana Jurnal Akuntansi Manado (JAIM)
Paulus Tangke
Universitas Atma Jaya Makassar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
PENGARUH ASSET SPESIFIK DAN KEPEMILIKAN ASING TERHADAP CORPORATE SUSTAINABILITY DENGAN MEDIASI CORPORATE GOVERNANCE TANGKE, PAULUS; HABBE, ABDUL HAMID
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.431 KB)

Abstract

This study aims to examine the effect of specific assets and foreign ownership on corporate sustainability with corporate governance as a mediation. This study is an empirical research using secondary data in the form of non-financial company data listed in the Indonesia Stock Exchange period 2011-2015. Based on the results of company sample selection conducted by purposive sampling method, it was selected 132 companies or 660 data years of the company. The theory used in this research is the stakeholders theory as the main theory with the theory of RBV as a supporting theory. The analytical method used in this study is path analysis using multiple regression test statistic tool - SPSS Version 24. The results of this study indicate that specific assets have a positive and significant influence on corporate governance, but have a negative and insignificant effect on corporate sustainability. While foreign ownership has no effect on corporate governance but has negative and significant influence on corporate sustainability. Sobel test shows that Corporate governance in specific asset relation with corporate sustainability in this research is classified as type full mediation, but in foreign ownership relationship with corporate sustainability, corporate governance variable is classified as type no mediation
Managerial Capability and Foreign Ownership: Mechanisms for Increasing Company Value Tangke, Paulus
ATESTASI - Jurnal Ilmiah Akuntansi Vol 4 No 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v4i2.812

Abstract

The purpose of this study is to investigate the effect of managerial ability and foreign ownership on the quality of financial reporting, investigate the effect of managerial ability, foreign ownership and quality of financial reporting on firm value, and investigate the effect of managerial ability and foreign ownership on firm value mediated by the quality of financial reporting. This type of research is an explanatory research (explanatory research) and the main theory used in this study is the Stakeholder Theory and there is also a supporting theory used in this research, namely Agency Theory. Population used is the whole company public listed in Indonesia Stock Exchange period 2016-2018. Number of samples are 270 firms each year, was selected by purposive sampling method and using secondary data, i.e. the annual report and financial statements. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test. The results of this research show that managerial ability has a negatiive and significant impact on financial reporting quality and foreign ownership has a positive and not significant on financial reporting quality. Managerial ability has a positive but not significant effect on firm value and foreign ownership has a positive and significant effect on firm value, and financial reporting quality has a positive but not insignificant effect on firm value. This study also shows that the quality of financial reporting does not play a role in mediating managerial ability and foreign ownership of firm value.
PERAN MEDIASI INTELLECTUAL CAPITAL DISCLOSURE DALAM HUBUNGAN FOREIGN OWNERSHIP DAN FINANCIAL LEVERAGE TERHADAP NILAI PERUSAHAAN Paulus Tangke
Jurnal Mirai Management Vol 5, No 3 (2020)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v5i3.678

Abstract

Penelitian ini bertujuan untuk menguji peran mediasi Intellectual Capital Disclosure dalam hubungan Foreign Ownership dan Financial Leverage terhadap Nilai Perusahaan. Penelitian ini adalah merupakan penelitian eksplanatory. Teori yang digunakan dalam penelitian ini adalah teori Stakeholder dan teori Signal. Populasi dan sampel penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode Tahun 2016 – 2018. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah regresi berganda (multiple regression) dengan bantuan software Statistical Package for the Social Sciences (SPSS) versi 24. Adapun hasil penelitian ini adalah Foreign Ownership berpengaruh positif dan signifikan terhadap Intellectual Capital Disclosure, demikian juga Financial Leverage berpengaruh positif dan signifikan terhadap Intellectual Capital Disclosure. Foreign Ownership dan Financial Leverage keduanya juga berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Intellectual Capital Disclosure juga berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Intellectual Capital Disclosure juga memiliki peran mediasi dalam hubungan Foreign Ownership dan Financial Leverage terhadap Nilai Perusahaan. Kata kunci : Intellectual Capital Disclosure, Foreign Ownership, Financial Leverage, Nilai Perusahan.
STRUKTUR KEPEMILIKAN PERUSAHAAN SEBAGAI MEKANISME PEMBENTUKAN PRINSIP KONSERVATISME UNTUK MENCIPTAKAN RESPON PASAR Yulianthy Ho; Suwandi Ng; Paulus Tangke
SIMAK Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v17i02.92

Abstract

The aim of this research is to investigate whether institutional ownership and family ownership have an impact to conservatism, whether institutional ownership, family ownership and conservatism have an impact to ERC, and whether conservatism is able to mediate the impact of institutional ownership and family ownership to ERC. The population used in this research is all non-financial companies listed on the Indonesia Stock for the period 2014-2017. The number of samples used amounted 147 companies each year, selected using purposive sampling method. Path analysis is used to analyze the data in this research. The first substructure equation of this research shows that institutional ownership and family ownership have a positive impact on conservatism. The second substructure equation shows that institutional ownership positively affects the ERC, while family ownership and conservatism negatively affect the ERC. The results of a sobel test indicate that conservatism fails to mediate the impact of institutional ownership and family ownership towards ERC. The implications of this research is that investors can consider institutional ownership, family ownership, and the application of conservatism principles that can affect the response to the firms’ earnings quality as measured by earnings response coefficient (ERC).
INTERACTION EFFECT OF SUSTAINABILITY REPORTING AND ENTERPRISE RISK MANAGEMENT ON BUSINESS PERFORMANCE Michael Goman; Fransiskus Eduardus DAROMES; Paulus Tangke
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 1 (2021): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i1.187

Abstract

This study provides empirical evidence of the interaction of sustainability reporting and Enterprise risk management on business performance. A number of previous literature has found a significant positive effect of ERM implementation on overall business performance, however, the number of studies investigating the interaction of sustainability reporting and ERM is still limited. We build this research model based on modern portfolio theory and stakeholder theory. Data testing was carried out using the moderation regression method in examining the three variable relationships above. The results showed that there was a significant positive effect of ERM on business performance as measured using EVA. Meanwhile, sustainability reporting, although able to strengthen the coefficient of determination relationship between ERM and EVA, does not have a significant moderating effect on the relationship between the two variables.
PENGALAMAN, KOMPLEKSITAS TUGAS DAN SELF EFFICACY SEBAGAI DETERMINAN SKEPTISISME PROFESIONAL UNTUK MEMBENTUK AUDIT JUDGMENT Paulus Tangke; Suwandi Ng; Erica Tungabdi
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i2.123

Abstract

This study aims to analyze the influence of Experience, Task Complexity, and Self Efficacy on audit judgment through Professional Skepticism as an intervening variable. The population in this study is a Public Accounting Firm in Indonesia, which is listed on the Indonesian Public Accounting Firm Directory 2018. The sample in this study was 14 Public Accounting Firm in Sulawesi and using purposive sampling method. Sources of data in this study are primary data collected through questionnaires. This study use multiple linear regression analysis and path analysis.The results showed that experience has a negative and not significant on professional skepticism, task complexity has a negative and significant on professional skepticism, self efficacy has a positive and significant on professional skepticism. Experience, self efficacy, and professional skepticism has a positive and significant on audit judgment. Task complexity has a negative and significant on audit judgment. Professional skepticism can not mediate the relationship between experience on audit judgment. Professional skepticism may mediate the task complexity and self efficacy on audit judgment.
PENGARUH POLITICAL CONNECTION DAN FOREIGN OWNERSHIP TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY Paulus Tangke
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.381 KB) | DOI: 10.52062/jakd.v14i1.1442

Abstract

This study aims to examine the effect of political connection and foreign ownership on firm value through corporate social responsibility by using secondary data in the form of financial statements of non-financial companies listed on the Indonesia Stock Exchange for the period 2006-2015. This study uses path analysis with a multiple regression statistical test with the help of SPSS Version 24 software. This study uses stakeholder theory as the main theory and legitimacy theory as a supporting theory. The results of this study indicate that Political Connection has a positive and significant effect on Corporate Social Responsibility but has no significant effect on Firm Value. While ForeignOwnership has a positive and significant effect on CSR and Corporate Value. The results of the sobel test from this study indicate that CSR is a type no mediation in relation to political connection with Corporate Value, also in the relationship of foreign ownership with Corporate Value, the CSR variable is type no mediation.
The effect of sustainability reporting on corporate value with earnings quality as mediating variable Paulus Tangke; Suwandi Ng; Ardi Wongso
Manajemen dan Bisnis Vol 21, No 1 (2022): March 2022
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jmb.v21i1.572

Abstract

The purpose of this research was to examine the effect of sustainability reporting economic, environment, and social aspect on corporate value mediated by earnings persistence, and earnings timeliness. This research used purposive sampling method that was the selected samples that meet predetermined criteria, so the number of samples that meet the criteria was 16 companies for each period from the entire population of non-financial companies listed on the Indonesia Stock Exchange in 2016 – 2019. The data analytical method used in this research was path analysis and mediation hypothesis analysed by using sobel test. The result of analysis shows that sustainability reporting economic aspect has negative but not significant, environment aspect has negative and significant, and social aspect has positive and significant relationship on the earnings persistence. While sustainability reporting economic, environment, and social aspect have positive but not significant effect on the earnings timeliness. Then, sustainability reporting economic aspect has positive but not significant relationship on the corporate value, environment and social aspect have negative and significant effect on the corporate value. Accordingly with earnings persistence has negative but not significant effect on corporate value. While earnings timeliness has positive and significant effect on the corporate value. This research also shows that earnings persistence and earnings timeliness do not mediate the effect of sustainability reporting economic, environment, and social aspect on corporate value. Keywords: sustainability reporting, earnings quality, corporate value
THE INFLUENCE OF INTELLECTUAL CAPITAL ON COMPANY VALUE WITH CORPORATE GOVERNANCE AS A MEDIATION VARIABLE Ana Mardiana; Paulus Tangke; Angel Excella Virghita
SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v20i01.330

Abstract

The purpose of this study is to investigate the effect of intellectual capital on firm value mediated by corporate governance. The variables used in this study are intellectual capital as an independent variable, company value as the dependent variable, and corporate governance as a mediating variable. The population used is all mining companies listed on the Indonesia Stock Exchange (IDX) with the study period in 2016-2018. The number of samples is 31 companies each year, selected by the purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis is used to analyze data with the test equipment used, namely the classic assumption test, hypothesis test and sobel test. The method used in data collection is non-participant observation, by making observations, taking notes, and studying the annual reports and financial statements of companies that are published by the IDX. The results of this study indicate that corporate governance is unable to mediate the relationship between intellectual capital and firm value. Where intellectual capital has a significant negative effect on corporate governance, intellectual capital does not have a significant positive effect on firm value, and corporate governance has a significant positive effect on firm value.
PENGARUH POLITICAL CONNECTION DAN KEPEMILIKAN KELUARGA TERHADAP NILAI PERUSAHAAN DENGAN MEDIASI CORPORATE GOVERNANCE Paulus Tangke
Bongaya Journal for Research in Accounting (BJRA) Vol 2 No 2 (2019): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.841 KB) | DOI: 10.37888/bjra.v2i2.196

Abstract

Penelitian ini bertujuan untuk menguji pengaruh political connection dankepemilikan keluarga terhadap Nilai perusahaan melalui Corporate Governance. Teoriyang digunakan dalam penelitian ini adalah teori stakeholder dan teori legitimasi.Penelitian ini merupakan penelitian eksplanatory dengan menggunakan alat uji statistikregresi berganda. Perusahaan yang menjadi sampel penelitian ini adalah perusahaan yangterdaftar di Bursa Efek Indonesia (BEI) dari tahun 2014 – 2016. Sample dipilih denganpurposive sampling dan jumlah sample yang memenuhi syarat ada 89 perusahaan.Adapun hasil penelitian ini adalah political connection dan kepemilikan keluargaberpengaruh positif dan signifikan terhadap corporate governance, akan tetapi politicalconnection dan kepemilikan keluarga tidak berpengaruh terhadap nilai perusahaan.Political connection dan kepemilikan keluarga berpengaruh positif dan signifikanterhadap nilai perusahaan melalui corporate governance. Corporate governancemerupakan full mediation dalam hubungan political connection dengan nilai perusahaandemikian juga dalam hubungan kepemilikan keluarga dengan nilai perusahaan.
Co-Authors Abdul Hamid Habbe, Abdul Hamid Adri E. Ana Mardiana Angel Excella Virghita Anthony Holly Anthony Holly Ardi Wongso Belinda Belinda Bill Kreshna Loandy Erica Tungabdi Fransiskus Eduardus Daromes Fransiskus Randa Gracia E. Lauren Imelda The Kampo, Kunradus Kevin Hamdani Putra Luis Glinka Vinsensius Rumagit Lukman Lukman Maria Yessica Halik Medeleen Florencia Kawilarang Michael Goman Randhy Robert Jao Suwandi Ng Vina Ho Yakobus K. Bangun Yulianthy Ho