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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi SENTRALISASI Jurnal Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Riset Akuntansi Aksioma JAF- Journal of Accounting and Finance Muhammadiyah Riau Accounting and Business Journal Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Tangible Journal INVOICE : JURNAL ILMU AKUNTANSI Journal of Financial and Tax Contemporary Journal on Business and Accounting Jurnal Akuntansi Manado (JAIM) Jurnal Ekonomika dan Bisnis
Anthony Holly
Universitas Atma Jaya Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

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Journal : Atma Jaya Accounting Reseach (AJAR)

 1 
VOLATILITAS ARUS KAS, TINGKAT UTANG, BOOK TAX DIFFERENCES DAN DAMPAKNYA TERHADAP PERSISTENSI LABA Anthony Holly
AJAR Vol 2 No 02 (2019): 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.v2i02.84

Abstract

The purpose of this research is to investigate cash flow volatile, debt level, book tax differences and its impact to earning persistence. This research using companies listed in Indonesia Stock Exchange as sample. 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, earning persistence, and independent variable, cash flow volatile, debt level and book tax differences. The result of the research revealed cash flow volatile and debt level have negative and significant effect to earning persistence because higher volatile of cash flow and higher debt level, the earning resulted less persistence. Book tax differences has no effect to earning persistence. Investors see that the differences between earning reported as accounting income and taxable income as the common process resulted by the differences of the rule in recognition of income and expenses which has no effect in earning persistence.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN Anthony Holly; Lukman Lukman
AJAR Vol 4 No 01 (2021): 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.v4i01.159

Abstract

This research is aimed to investigate the impact of managerial ownership, institutional ownership and earning management to financial performance. This research using companies listed in Indonesia Stock Exchange (IDX) as sample in 2016-2018. Sample selected by purposive sampling method. Data type used in this study is quantitative data and analyzed using multiple linear regression analysis to analysis dependent variable, financial performance, and independent variable,managerial ownership, institutional ownership and earning management.The result of the research revealed managerial ownership and earning management has no significant effect on financial performance, but Institutional ownership has positiveandsignificant effect on financial performance
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

Abstract

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.
Co-Authors Ana Mardiana Ana Mardiana Anthoni Limang Aurell Pricillia Putri Tamo Belinda Belinda Bill Kreshna Loandy Erica Honasan Ho Feby Amely Yaury Fransiskus Eduardus Daromes Jamaluddin Majid Jessica Juang Kampo, Kunradus Luis Glinka Vinsensius Rumagit Lukman Lukman Lukman Lukman Marselinus Asri Michelle Loeferdy Natalya Thody Paulus Tangke Rivaldy Robert Jao Surya Dharmawan Tungka Suwandi Ng Theresia Cindy Lauren Jip