Articles
<![CDATA[DETERMINAN NILAI PERUSAHAAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Anthony Holly]]>
<![CDATA[ SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v16i02.44
<![CDATA[The aim of the study is to assess determinant of firm value as profitability, dividend policy, firm size and liquidity for manufacturing companies listed in Indonesia Stock Exchange in 2010-2014. This study using manufacturing companies listed in Indonesia Stock Exchange as sample. Sample selected by purposive sampling method. Sample size generated by this method is 14 companies. Data type used in this study is quantitative data. Data souce in this study is secondary data. The data were then analyzed using multiple linier regression analysis to analysis dependent variable, Firm value (TQ), and independent variable such as profitability, dividend policy, firm size and liquidity.The research results revealed that profitability, dividend policy and liquidity have positive and significant effect to firm value. However other firm size has positive but no significant effect to firm value.]]>
<![CDATA[Pengaruh Financial Target dan Financial Stability terhadap Financial Statement Fraud ]]>
<![CDATA[Robert Jao]]>;
<![CDATA[Ana Mardiana]]>;
<![CDATA[Anthony Holly]]>;
<![CDATA[Exel Chandra]]>
<![CDATA[ YUME : Journal of Management Vol 4, No 1 (2021) ]]>
Publisher : <![CDATA[Pascasarjana STIE Amkop Makassar ]]>
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DOI: 10.2568/yum.v4i1.789
<![CDATA[The purpose of this study was to investigate the effect of financial target and financial stability on financial statement fraud. The study population consisted of companies on the Indonesia Stock Exchange (IDX) from 2017-2019.The sampling technique used was purposive sampling. The method used in this research is quantitative research methods. The data source consists of secondary data obtained from the Indonesia Stock Exchange (IDX). This type of documentary data consists of company financial statements from 2017-2019. The result showed that financial target and financial stability had a significant effect on financial statement fraud, indicating that companies that have pressure can enhance fraud behavior.Keywords:Financial target, financial stability, financial statement fraud]]>
<![CDATA[PENGARUH AGRESIVITAS PAJAK TERHADAP REAKSI PASAR DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Anthony Holly]]>
<![CDATA[ Jurnal Akuntansi Vol 15 No 1 (2021): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v15i1.1464
<![CDATA[The purpose of this study was to investigate the effect of Tax Aggressiveness on Market Reactions with the Independent Board of Commissioners as Moderating Variables. High and Low Market Reactions can be influenced by Tax Aggressiveness. This study aims to determine the effect of Tax Aggressiveness on Market Reactions and to find out whether Independent Board of Commissioners are able to weaken or strengthen the relation of Tax Aggressiveness to Market Reactions. This study uses observation methods in non-financial companies listed on the Indonesia Stock Exchange for the period 2015-2017. The population in this study amounted to 559 companies. The sample selection uses a purposive sampling technique, so that a total sample of 125 companies was obtained. The Moderated Regression Analysis (MRA) test is used in this research. The results of this study indicate that tax aggressiveness has a negative and significant effect on market reaction. The Independent Board of Commissioners strenghten the relation of Tax Aggressiveness to Market Reactions.]]>
<![CDATA[THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON COMPANY VALUE WITH SYSTEMATIC RISK AS A MEDIATION VARIABLE ]]>
<![CDATA[Anthony Holly]]>;
<![CDATA[Robert Jao]]>;
<![CDATA[Ana Mardiana]]>;
<![CDATA[Anita Holly]]>
<![CDATA[ Jurnal Akuntansi Vol 16 No 1 (2022): Jurnal Akuntansi ]]>
Publisher : <![CDATA[Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/jak.v16i1.2605
<![CDATA[This research is aimed to investigate the impact of sustainability report to firm value with systematic risk as mediating variable. Sample of this research are companies listed in Indonesia Stock Exchange (IDX) as sample in 2016-2018. Sample selected by purposive sampling method gathered from companies which disclose their financial report and sustainability report in a row, taht gathered 3 years periode are 63 sample. Using path analysis as reseach method. The study results show sustainability report has negative and significant effect to systematic risk. Sustainability report has negative and no significant effect to firm value and systematic risk mediates the effect of sustainability report to firm value.]]>
<![CDATA[Financial Architecture dan Nilai Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Robert Jao]]>;
<![CDATA[Marselinus Asri]]>;
<![CDATA[Anthony Holly]]>;
<![CDATA[Surya Dharmawan Tungka]]>
<![CDATA[ Jurnal Ekonomika dan Bisnis Vol 9 No 1 (2022): Jurnal Ekonomika dan Bisnis UNISS ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis Universitas Selamat Sri ]]>
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DOI: 10.51792/jeb.Vol9.Jeb1.101
<![CDATA[Penelitian ini bertujuan untuk mengivestigasi pengaruh financial architecture terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia. Sampel penelitian terdiri perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai dengan 2019 yang dipilih secara purposive. Metode analisis yang digunakan yaitu analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa financial architecture yang terdiri dari: (1) struktur kepemilikan yang menggunakan proksi kepemilikan manajerial menunjukkan pengaruh yang positif dan signifikan terhadap nilai perusahaan, (2) struktur modal yang menggunakan proksi debt to asset ratio menunjukkan pengaruh yang negatif namun tidak signifikan terhadap nilai perusahaan, (3) tata kelola perusahaan yang menggunakan proksi ukuran dewan direksi menunjukkan pengaruh negatif namun tidak signifikan terhadap nilai perusahaan.]]>
<![CDATA[Pengaruh Karakteristik Dewan Direksi Terhadap Kinerja Keuangan Perusahaan Non Keuangan Yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Robert Jao]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Anthony Holly]]>;
<![CDATA[Leonardo Gohari]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol 18 No 2 (2021): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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DOI: 10.37476/akmen.v18i2.1427
<![CDATA[This study aims to investigate the influence of the characteristics of the board of directors consisting of size, activity, gender, and experience of the board of directors on financial performance. The population of this study was non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019. The sample selection used a purposive sampling technique. The research data comes from the company's annual reports. The results show that the characteristics of the board of directors such as size and activity have a positive and significant impact on financial performance. However, characteristics of the board of directors such as gender and experience do not have a significant effect on financial performance.]]>
<![CDATA[: Abstrak ]]>
<![CDATA[Paulus Tangke]]>;
<![CDATA[Gracia E. Lauren]]>;
<![CDATA[Anthony Holly]]>;
<![CDATA[Robert Jao]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Alauddin Makassar ]]>
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DOI: 10.24252/jiap.v8i2.32015
<![CDATA[This study aims to investigate the moderating role of corporate governance on the effect of financial distress on tax avoidance. The theory used in this study is agency theory. This study uses secondary data obtained by using documentation method. Data source in this research is the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The method used for data analysis is moderated regression analysis. The result of this research indicate that financial distress has a positive and significant effect on tax avoidance. Furthermore, corporate governance proxied by independent commisioners can moderate the effect of financial distress on tax avoidance. Keyword: Financial Distress, Tax Avoidance, Corporate Governance]]>
<![CDATA[Pengaruh Budaya Organisasi, Pengendalian Internal dan Moralitas Individu Terhadap Pencegahan Fraud pada Inspektorat Provinsi Papua ]]>
<![CDATA[Anthony Holly]]>;
<![CDATA[Fransiskus E. Daromes]]>
<![CDATA[ Jurnal Bisnis dan Ekonomi Vol 28 No 2 (2021): Vol. 28 No. 2 EDISI SEPTEMBER 2021 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Stikubank ]]>
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DOI: 10.35315/jbe.v28i2.9277
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh budaya organisasi, pengendalian internal dan moralitas individu terhadap pencegahan fraud. Jenis penelitian ini merupakan penelitian eksplanatori (explanatory research) dan teori yang digunakan dalam penelitian ini adalah teori fraud triangel dan teori moral Kohlberg. Populasi yaang digunakan adalah auditor yang bekerja pada inspektorat daerah provinsi papua. Jumlah sampel sebesar 35 orang, yang dipilih dengan metode purposive sampling dan menggunakan data primer yaitu dilakukan dengan pengumpulan kuesioner. Metode analisis yang digunakan adalah metode analisis regresi berganda dan pengujian hipotesis dilakukan dengan menggunakan uji parsial. Hasil penelitian menunjukkan bahwa budaya organisasi memiliki pengaruh positif dan tidak signifikan terhadap pencegahan fraud, pengendalian internal memiliki pengaruh positif dan signifikan terhadap pencegahan fraud, serta moralitas individu memiliki pengaruh negatif dan signifikan terhadaap pencegahan fraud.]]>
<![CDATA[PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISLOSURE TERHADAP FINANCIAL PERFORMANCE ]]>
<![CDATA[Anthony Holly]]>;
<![CDATA[Ana Mardiana]]>;
<![CDATA[Robert Jao]]>;
<![CDATA[Paulus Tangke]]>;
<![CDATA[Imelda The]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 22 No 1 (2023): Jurnal Riset Akuntansi Aksioma, Juni 2023 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v22i1.193
<![CDATA[The purpose of this study is to analyze the effect of environmental performance and environmental disclosure on financial performance. This type of research is causality research that builds a causal relationship between the independent variables and the dependent variable. The main theories used in this research are Legitimacy Theory and Stakeholder Theory. The population used in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) with the research period 2018-2020. The number of research samples is 15 companies selected by purposive sampling method and using secondary data, namely annual reports, PROPER results, and company sustainability reports. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that environmental performance has a positive and significant influence on financial performance. This study also shows that environmental disclosure has a positive and significant effect on financial performance.]]>
<![CDATA[Peran Corporate Governance dalam Meningkatkan Nilai Perusahaan melalui Kualitas Laba dan Corporate Reputation ]]>
<![CDATA[Robert Jao]]>;
<![CDATA[Kunradus Kampo]]>;
<![CDATA[Anthony Holly]]>;
<![CDATA[Ardi Tjiang Y. Suryady]]>;
<![CDATA[Andi Ruslan]]>
<![CDATA[ Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 01 (2023): AKUBIS - Juni - 2023 ]]>
Publisher : <![CDATA[LPPM Universitas Pelita Bangsa ]]>
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DOI: 10.37366/akubis.v8i01.780
<![CDATA[Penerapan corporate governance terkait pengawasan membuat manajemen cenderung menghindari tindakan oportunistik yang dapat merugikan perusahaan. Manajemen akan mengelola operasional perusahaan sejalan dengan kepentingan prinsipal. Kualitas laba dan reputasi perusahaan yang baik dapat memberikan keyakinan kepada investor bahwa modal yang telah diinvestasikan akan menghasilkan kinerja keuangan yang baik. Harga saham akan naik sehingga meningkatkan nilai perusahaan. Penelitian ini bertujuan menginvestigasi peran corporate governance dalam meningkatkan nilai perusahaan melalui kualitas laba dan corporate reputation. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2020. Jumlah sampel sebanyak 49 perusahaan selama 3 tahun, yang dipilih menggunakan metode purposive sampling. Teknis analisis yang dipakai adalah analisis jalur. Hasil penelitian ini menunjukkan bahwa corporate governance memiliki pengaruh positif dan signifikan terhadap kualitas laba dan corporate reputation. Hasil temuan penelitian ini juga menemukan bahwa corporate governance, kualitas laba, dan corporate reputation memiliki pengaruh positif terhadap nilai perusahaan, meskipun corporate governance terindikasi kurang kuat. Terakhir, penelitian ini menemukan bahwa kualitas laba dan corporate reputation memediasi hubungan antara corporate governance terhadap nilai perusahaan.]]>
