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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)
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 : Contemporary Journal on Business and Accounting

 1 
ACADEMIC FRAUD BEHAVIOR OF ACCOUNTING STUDENTS: FRAUD DIAMOND DIMENSIONS Ana Mardiana; Anthony Holly
Contemporary Journal on Business and Accounting Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.068 KB) | DOI: 10.58792/cjba.v2i1.23

Abstract

Purpose – The purpose of this study was to investigate the behavior of academic fraud on accounting students at Atma Jaya Makassar University using the concept of diamond fraud, namely pressure, opportunity, rationalization, and ability. This type of research is quantitative research. Design/methodology/approach – Questionnaires were distributed to 120 respondents and processed using the SPSS assistance program. Findings – The results of this study indicate that pressure has an insignificant effect, opportunity has a significant positive effect on academic violation behavior, rationalization has a significant negative effect and opportunity has a significant negative effect. Originality – The population in this study were accounting students at Atma Jaya Makassar University using the purposive sampling method with the condition that students were or were taking Auditing I and Auditing II courses namely the 2017 and 2018 class students.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE GOVERNANCE ON COMPANY VALUE WITH PROFIT MANAGEMENT AS A MODERATING VARIABLE Anthony Holly; Ana Mardiana; Feby Amely Yaury
Contemporary Journal on Business and Accounting Vol 2 No 2 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v2i2.31

Abstract

Purpose – This research is aimed to investigate the role of corporate social responsibility and corporate governance to improve firm value also earnings management in moderating corporate social responsibility and corporate governance on firm value. Design/methodology/approach – This research uses moderated regression analysis using SPSS version 20 software. Findings – The result of this research indicate that corporate social responsibility has a positive and significant effect on firm value, corporate governance has a positive and significant effect on firm value. Earnings management moderates and strengthen the effect of Corporate Social Responsibility on firm value. Earnings management moderates and weaken the effect of corporate governance on firm value. Originality – This research uses secondary data obtained by using observation method. The data source in this research is the annual report and sustainability report of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019 Keywords: Earnings Management, Corporate Social Responsibility, Corporate Governance, Firm Value Paper Type Research Result
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 Suwandi Ng Theresia Cindy Lauren Jip