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All Journal Dinamika Akuntansi Keuangan dan Perbankan JURNAL AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Measurement : Jurnal Akuntansi AKRUAL: Jurnal Akuntansi SENTRALISASI SEIKO : Journal of Management & Business Jurnal Akuntansi AkMen JURNAL ILMIAH Jurnal BISNIS & KEWIRAUSAHAAN BJRA (Bongaya Journal of Research in Accounting) JURNAL RISET AKUNTANSI JAMBI YUME : Journal of Management Jurnal Ilmiah Akuntansi dan Finansial Indonesia Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah Akuntansi Manajemen Jurnal Riset Akuntansi Aksioma JEMMA | Journal of Economic, Management and Accounting Jurnal Akuntansi Kompetif Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif JAF- Journal of Accounting and Finance JAZ: Jurnal Akuntansi Unihaz Jurnal Akuntansi Muhammadiyah Riau Accounting and Business Journal Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Jurnal Ekonomika dan Bisnis Accounting Accountability and Organization System (AAOS) Journal Jurnal Akuntansi Bisnis Pelita Bangsa INVOICE : JURNAL ILMU AKUNTANSI Journal of Financial and Tax Jurnal Informatika Progres Jurnal Akuntansi Manado (JAIM) Jurnal Bisnis dan Kewirausahaan

Robert Jao

Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Atma Jaya Makassar, Sulawesi Selatan, Indonesia

Author-ID : 2496346

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Library & Information Science Mathematics Neuroscience Social Sciences Other

Published : 54 Documents Claim Missing Document

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Pengaruh Struktur Kepemilikan dan Debt Covenant Terhadap Konservatisme Akuntansi Jao, Robert; Ho, Devina
JURNAL RISET AKUNTANSI JAMBI Vol 2 No 2 (2019): JURNAL RISET AKUNTANSI JAMBI
Publisher : JURNAL RISET AKUNTANSI JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jraj.v2i1.426

This study aims to examine the effect of managerial ownership, institutional ownership, and debt covenant on accounting conservatism. The population in this study is a non-financial company listed on the Indonesia Stock Exchange (IDX). The number of observations of this research is 682 data year company. The sampling technique used is purposive sampling. Data analysis used is multiple regression analysis method. The empirical results of this study indicate that managerial ownership and debt covenant has a positive and significant effect on accounting conservatism; while institutional ownership has a positive and not significant effect on accounting conservatism. The results of this study can be a consideration for investors to assess the application of accounting conservatism in the preparation of financial statements in making the right investment decisions.

ANALISIS REAKSI PASAR ATAS PENGUMUMUMAN ANNUAL REPORT AWARD TAHUN 2014-2016 Biggy, Biggy; Jao, Robert
Jurnal BISNIS & KEWIRAUSAHAAN Vol 8 No 1 (2019): Jurnal BISNIS & KEWIRAUSAHAAN
Publisher : Jurnal BISNIS & KEWIRAUSAHAAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.099 KB)

This study aims to determine the difference in abnormal returns and trading frequency of the winners of Annual Report Award before and after the awards was announced. This study uses the event study period of 3 days before the announcement and 3 days after the announcement.The sample is companies listed on the Indonesia Stock Exchange (IDX) and won the Annual Report Award (ARA) in 2014-2016. The samples are selected by using purposive sampling method and obtained 33 samples. Method of data analysis using paired sample t-test. Test result showed that the publication of the Annual Report Award (ARA) in 2014-2016 wasn’t responded by the market no significant difference in abnormal returns and frequency before and after publication. This suggest that the publication of ARA 2014-2016 doesn’t have the information content that able to change the investor’s decision to invest.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.099 KB)

This study aims to determine the difference in abnormal returns and trading frequency of the winners of Annual Report Award before and after the awards was announced. This study uses the event study period of 3 days before the announcement and 3 days after the announcement.The sample is companies listed on the Indonesia Stock Exchange (IDX) and won the Annual Report Award (ARA) in 2014-2016. The samples are selected by using purposive sampling method and obtained 33 samples. Method of data analysis using paired sample t-test. Test result showed that the publication of the Annual Report Award (ARA) in 2014-2016 wasn?t responded by the market no significant difference in abnormal returns and frequency before and after publication. This suggest that the publication of ARA 2014-2016 doesn?t have the information content that able to change the investor?s decision to invest.

CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR INDONESIA Jao, Robert; Pagalung, Gagaring
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 1, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

The aims of the research are to find out (1) influence of corporate governance which is arecategorized into managerial ownership, institutional ownership, board size, boardcomposition of independent commissioners, and audit committees on earnings management,(2) influence of firm size on earnings management, (3) influence of leverage on earningsmanagement. This study drew 28 samples from manufacturing companies listed in IndonesiaStock Exchange with a purposive sampling technique. The research data was collected fromannual reports within a period 2006 to 2009 of the Capital Market Reference Centre ofIndonesian Stock Exchange. The method of analysis was multiple linear regressions. Theresults of the study indicated that (1) corporate governance with managerial ownership,board composition of independent commissioners, and audit committee had significantnegative influence on earnings management, while institutional ownership and board size hadsignificant positive influence on earnings management, (2) firm size had significant negativeinfluence on earnings management, (3) leverage had not significant influence on earningsmanagement.Keywords:corporate governance, firm size, leverage, earnings management, annual report

PERAN MEDIASI REPUTASI PERUSAHAAN TERHADAP HUBUNGAN UKURAN DEWAN DIREKSI DAN RETURN SAHAM Jao, Robert; Daromes, Fransiskus E.; Yono, Benhard
Jurnal Ilmiah Akuntansi Manajemen Vol 3 No 1 (2020): APRIL
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v3i1.611

Ukuran yang besar dari dewan direksi bermanfaat bagi perusahaan untuk membentuk reputasi dan menjadi sinyal baik bagi investor. Penelitian ini memiliki tujuan menginvestigasi pengaruh ukuran dewan direksi terhadap return saham baik secara langsung maupun secara tidak langsung melalui reputasi. Populasi dalam penelitian ini berupa semua perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2015-2018. Penggunaan metode non-probability secara purposive terpilih 32 perusahaan sebagai sampel dalam penelitian ini. Data yang digunakan berupa data sekunder terdiri dari laporan tahunan, corporate image index, dan harga saham penutupan. Untuk menguji hipotesis digunakan metode analisis jalur dan uji sobel. Hasil analisis menyatakan bahwa ukuran dewan direksi berpengaruh secara positif dan signifikan terhadap reputasi perusahaan. Ukuran dewan direksi dan reputasi perusahaan berpengaruh secara positif namun tidak signifikan terhadap return saham. Penelitian ini juga menemukan bahwa pengaruh dewan direksi terhadap return saham tidak dapat dimediasi oleh reputasi perusahaan.

Investor Beliefs Revision In The Multiple Benchmark Accounting Information Praditha, Riza; Habbe, Abdul Hamid; Jao, Robert
SENTRALISASI Vol 9, No 2 (2020): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Penelitian ini bertujuan untuk menguji efektivitas dari pengungkapan informasi akuntansi multiple benchmark terhadap revisi keyakinan investor dalam memprediksi kinerja laba masa depan. Desain penelitian yang digunakan adalah eksperimen laboratorium 2x2 full factorial within subject. Subjek yang digunakan dalam penelitian ini adalah 20 orang mahasiswa Program Doktor Ilmu Ekonomi Universitas Hasanuddin yang diproksikan sebagai investor. Hasil penelitian menunjukkan bahwa ketika investor memeroleh informasi laba transitory bernilai positif investor cenderung melakukan revisi atas prediksi laba yang dilakukan berdasarkan informasi tambahan (management guidance). Hal tersebut ditunjukkan adanya perbedaan yang signifikan antara prediksi laba sebelum dan setelah diberikan informasi tambahan. Sedangkan, ketika investor memeroleh informasi laba transitory bernilai negatif, menunjukkan hasil yang sebaliknya. Investor cenderung memprediksi kinerja laba masa depan tidak jauh berbeda dari keyakinan awalnya. Hal ini menunjukkan adanya keterpatokan terhadap nilai awal yang menyebabkan investor mengalami bias heuristik anchoring-adjustment.This study aims to examine the effectiveness of the disclosure of multiple benchmark accounting information on the investor's belief revision in predicting future earnings performance. The research design used laboratory experiments 2x2 full factorial within-subject. The subjects used in this study were 20 students of the Doctoral Program in Economics, Hasanuddin University who were proxied as investors. The results show that when investors obtain information on temporary earnings is positive, investors tend to revise earning predictions based on additional information (management guidance). This is indicated by the significant difference between earnings predictions before and after additional information is provided. Meanwhile, when investors get information about negative temporary earnings, the results show the opposite. Investors tend to predict future earnings performance that is not much different from their initial beliefs. This shows the existence of a set of initial values that cause investors to experience anchoring-adjustment heuristic bias.

REPUTASI PERUSAHAAN DAN REAKSI INVESTOR (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Jao, Robert; Hamzah, Djabir; Laba, Abdul Rakhman; Mediaty, Mediaty
SEIKO : Journal of Management & Business Vol 3, No 2 (2020): January-Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Tujuan penelitian ini adalah untuk menginvestigasi pengaruh reputasi perusahaan terhadap reaksi investor. Populasi yang digunakan adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian tahun 2015-2018. Jumlah sampel sebanyak 32 perusahaan atau 128 observasi yang dipilih dengan metode purposive sampling dan menggunakan data sekunder yaitu harga penutupan saham dan corporate image index bagi perusahaan yang termasuk dalam Indonesia's Most Admired Company. Metode analisis yang digunakan adalah analisis regresi. Hasil analisis menunjukkan reputasi perusahaan memiliki pengaruh positif signifikan terhadap reaksi investor. Kata-kata kunci: reputasi perusahaan, reaksi investor

PENGARUH KOMPONEN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 Monica Pratiwi Lukas; Oktavianus Pasoloran; Robert Jao
AJAR Vol 1 No 01 (2018): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v1i01.47

This research aims to examine the influence of value added capital employed, value added human capital, structural capital value added and relation capital value added on firm value. The population used in this research are all banking companies listed on the Indonesia Stock Exchange with the research period 2014-2017. The method of determining the sample using purposive sampling with certain criteria and using secondary data so that only 21 companies were selected to used being sample. The method of analysis used double linear regression analysis. The result show that value added capital employed has positive correlation and significant effect on firm value. The research also found that value added human capital, structural capital value added, and value added relation capital has positive correlation but no significant effect on firm value. First implications from this research is the company can survive from competitive business competition to sustainability of the company. Second implications from this reseacrh is investors better invest on the company which focus on resources based view.

THE EFFECT OF INSTITUTIONAL OWNERSHIP, COMPANY SIZE AND ASSET MANAGEMENT ON FIRM VALUE Anthony Holly; Robert Jao; Ana Mardiana
AJAR Vol 5 No 01 (2022): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v5i01.268

The study purpose is to investigate the impact of institutional ownership, firm size, and asset management to firm value. Sample of this research is companies listed in Indonesia Stock Exchange between 2016-2018. Sample selected by purposive sampling method. Data type used in this study is quantitative data and analyzed using multiple regression analysis to analysis dependent variable, firm value and independent variable, institutional ownership, firm size, and asset management. The result of the research revealed institutional ownership and firm size have positive and significant effect to firm value because the mechanism of control by institutions is more effective and the bigger of the companies means their manager can accumulate value. Asset management has no effect to firm value.

PERBEDAAN ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM SEBELUM DAN SESUDAH PENGUMUMAN SUSTAINABILITY REPORTING AWARD (SRA) TAHUN 2017 Alpius Ada; Robert Jao; Beauty Beauty
SIMAK Vol 16 No 01 (2018): 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.v16i01.12

This study aims to prove empirically the differences of abnormal return and tradingvolume that occurred before and after the announcement of Sustainability ReportingAward (SRA) in 2016. The number of samples used in this study were 9 companiesconsisting of listed companies in Indonesia Stock Exchange which won the SRA 2016award by using sustainability reporting as indicators based on GRI G-4. The data usedare secondary data in the form of daily closing stock price, composite stock price index(IHSG), and daily stock trading volume obtained from www.idx.co.id andwww.finance.yahoo.com with 11 days observation period. Calculation of abnormalreturn using market-adjusted model while for trading volume of stock using tradingvolume activity (TVA). Hypothesis testing is done by using Wilcoxon Sign Rank test.The results showed that there was no difference in abnormal return and stock tradingvolume before and after thevannouncement of Sustaianability Reporting Award (SRA)in 2016.

Co-Authors ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Alfonsus Jantong Alpius Ada Ana Mardiana Ana Mardiana Andi Ruslan Andi Ruslan Anita Holly Anthoni Limang Anthony Holly Anthony Holly Anthony Holly Anthony Holly Ardi Tjiang Y. Suryady Aurell Pricillia Putri Tamo Beauty Beauty Beauty Beauty Belinda Belinda Benhard Yono Biggy Biggy Biggy, Biggy Biggy, Biggy Bill Kreshna Loandy Chintia Jimmiawan Christina Gosal David Jimmiawan Djabir Hamzah, Djabir Erica Honasan Ho Exel Chandra Florencia Irene Purwanto Fransiskus Eduardus Daromes Fransiskus Randa Gagaring Pagalung Gracia E. Lauren Ho, Devina Holly Anthony Holly Imelda The Jackson Thungadi Jamaluddin Majid Jessica Juang Kampo, Kunradus Kevin Hamdani Putra Kunradus Kampo Laba, Abdul Rakhman Lasty Agustuty Laurentius Christian Oktavianus Leonardo Gohari Liviana Tansil Luis Glinka Vinsensius Rumagit Lukman Lukman Marselinus Asri Mediaty Monica Monica Pratiwi Lukas Natalya Thody OKTAVIANUS PASOLORAN Paulus Tangke Paulus Tangke Paulus Tangke Praditha, Riza Rachmat Samparaya Reynaldi Fansurya Rifaldy Wiasal Rivaldy Surya Dharmawan Tungka Suwandi Ng Suwandi Ng Theresia Cindy Lauren Jip Welly Salipadang Yono, Benhard

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