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<![CDATA[PENGARUH NARSISME KLIEN, AUDIT FEE, INDEPENDENSI, SKEPTISME PROFESIONAL, DAN INTERLOCK AUDITOR EKSTERNAL TERHADAP AUDIT JUDGEMENT DALAM PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA KAP DI MANADO) ]]>
<![CDATA[Korompis, Claudia Wanda Melati]]>;
<![CDATA[Latjandu, Lady Diana]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.12.2.17977.2017
<![CDATA[A material misstatement is the beginning of a fraud that can not be detected by an auditor and may have negative effects on the financial reporting process. The Internal factors related to the audit work environment in this research are audit fees, Independence, professional skepticism and Auditor Interlock. Sometimes, the amount of audit fee makes an auditor in a dilemma position on giving the opinion about the fairness of financial statements relating to the interests of many parties. The other factor which making a dilemma problem is Independence. Independence should be maintained by an auditor to provide a neutral assessment of the financial statements. Researchers also choose professional skepticism as things that need to be developed in order to reduce the adverse effects of fraudulent financial statement. The last Internal factor in this research is Auditor Interlock that may help auditor to get all disclosure that they’re needed. The unique external factor is client narcissism. Narcissism is known as a distorted personal characteristic that may obstruct an auditor's opinion statement according to the scope of the examination.The samples are all external auditors in KAP which operating in Manado area. Multiple linear regression analysis is an analysis thecnique that used in this research. Instrument in this research is questionnaire and processed using SPSS program.The results of this study indicate that the Audit fee and Independence have a significant effect on audit judgment. While Client Narsism, Professional Skepticism, and Interlock external auditors have no significant effect on audit judgment. Key Words: Narcissism, Fee, Independence, Skepticism, Interlock, Judgment]]>
<![CDATA[PENGARUH ATURAN ETIKA TERHADAP KUALITAS AUDIT YANG DIMEDIASI OLEH PENGENDALIAN MUTU (SURVEI PADA AUDITOR BPK RI) ]]>
<![CDATA[Korompis, Claudia Wanda Melati]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.13.04.22240.2018
<![CDATA[The fraud cases involving government auditors certainly erode public trust. The importance of improving audit quality to increase the public trust makes author interested in conducting research that seeks to measure the determinants of audit quality. Before Enron and Worldcom’s accounting scandal on 2001-2002, studies that measured audit quality generally still use KAP-size proxies. DeAngelo's (1981: 186), states that: "The quality of audit services is defined as a market-assessed joint venture, which will both (a) discover a breed of client's accounting system, and (b) report the breach". Ethical rules become independent variables in this study. In addition, author also added Expectancy Theory to mediate the relationship between ethical rules and audit quality represented by quality control variables. This model was inspired by Aldhizer et al. (1995) where the measure of audit quality can also be assessed from how much the level of adherence and appropriateness of the client's financial statements to the rules, laws, and applicable standards. The results of the study indicate that ethical rules have an influence on audit quality by mediating by quality control.Keywords : Ethics, Control, Audit.]]>
<![CDATA[Perkembangan Pertimbangan Profesional Auditor dan Kualitas Audit ]]>
<![CDATA[Claudia Wanda Melati Korompis]]>
<![CDATA[ Journal of Technopreneurship on Economics and Business Review Vol. 1 No. 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Ichsan Gorontalo ]]>
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DOI: 10.37195/jtebr.v1i1.18
<![CDATA[Praktik akuntansi dan audit akan terus berubah sepanjang masa. Bukti perubahannya adalah melalui paradigma yang terus bergeser. Akuntansi mulanya hanya dipahami sebagai pelaporan transaksi keuangan yang bersifat historis sedangkan audit sebagai pemeriksaan berbagai transaksi keuangan entitas berdasarkan standar yang berlaku. Pemahaman terhadap akuntansi kemudian bergeser lebih kepada menafsirkan suatu fenomena ekonomi yang kompleks. Pertimbangan dan pengambilan keputusan dalam audit sangat dibutuhkan karena auditor menjadi pihak ketiga yang independen untuk memberikan pendapat yang tidak memihak bagi stakeholder dalam mengambil keputusan bisnis. Metode yang digunakan dalam penelitian ini berbentuk rerangka konseptual untuk menjelaskan perkembangan konsep pertimbangan auditor dan kualitas audit. Penelitian ini bertujuan untuk meilihat pergeseran konsep pertimbangan audit dari model normatif kepada pengujian atas proses kognitif, yang diharapkan dapat menemukan alat bantu keputusan auditor yang akan berimplikasi langsung kepada kualitas audit. Hasil penelitian ini memperlihatkan pentingnya memahami proses kognitif yang mendasari pertimbangan untuk membangun kepercayaan pada diri dan meningkatkan tingkat akurasi informasi dalam membentuk keputusan yang tepat.]]>
<![CDATA[Simple Financial Statements For Individual Companies: Concepts and Technicues Based on Mapalus Philosophy ]]>
<![CDATA[Anneke WANGKAR]]>;
<![CDATA[Claudia Wanda Melati KOROMPIS]]>;
<![CDATA[I Dewa Ayu KRISTIANTARI]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022) ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/jogta.v1i1.391
<![CDATA[The author aims to provide a concept and technique of simple financial reporting and introduce the benefits of financial accountability. Authors use a qualitative method or approach with phenomenological studies. Mapalus philosophy is appointed to create a concept and technique of financial accountability for the business of an independent, non -manipulative, and objective individual company. The results of this study are expected to contribute to policymakers and especially respective business owners to report their business results as well as possible through techniques and simple and easy-to-understand strategies and ways.]]>
<![CDATA[The Development Of Professional Judgment Research ]]>
<![CDATA[Claudia Wanda Melati KOROMPIS]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 2 (2022): International Journal of Environmental, Sustainability, and Social Science (Jul ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ijesss.v3i2.154
<![CDATA[The auditor's professional judgment quality is essential to maintain and improve. Therefore, careful judgment by an independent third-party can assist the company in its operations. The purpose of this research is to see the development of judgment and decision-making (JDM) in Indonesia and its benefits in improving the quality of auditor judgment, especially auditors in the Indonesian supreme audit institution environment. This thinking is based on that (1) there has been a shift in JDM audit research from a normative model to a cognitive process (2) human cognition is limited, so a cognitive strategy is needed to assist humans in making quality judgments. This study guides designing effective empirical research using this conceptual framework. The framework adopted from this research helps improve the auditor's understanding of the appraisal process that can assist the auditor's appraisal performance by providing a practical suggestion through a cognitive strategy. The result of this research is that the personality factor is one of the factors that influence the auditor's assessment. Certain behaviors are more likely to occur if associated with high expectations and motivational reinforcement. Motivation is linearly related to individual expectations. Future researchers are expected to determine which type of character should be displayed higher. When researchers know which characters can stand out in improving performance, providing motivational reinforcement for the whole individual will be effective. Individual motivation will cause human cognition to be better because there is an urge to direct maximum thinking skills to get the best work results.]]>
<![CDATA[The Effect Of Earning Per Share And Debt To Equity Ratio On Stock Price With Independent Commissioners As Moderation Variable (Study On Infrastructures Sector Companies Listed On The IDX Period 2018-2021) ]]>
<![CDATA[HALIM, Maria Monica Angela]]>;
<![CDATA[SAERANG, David Paul Elia]]>;
<![CDATA[KOROMPIS, Claudia Wanda Melati]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v1i2.440
<![CDATA[The stock price is a reflection of the value of a company. The higher the stock price, the higher the value of the company. The company's share price is very important for various parties. The better the information provided by the company's management, the better the signals received by investors, resulting in the company's share price will increase in line with the Signaling Theory. This study aims to determine the effect of Earning Per Share and Debt to Equity Ratio on share prices with Independent Commissioners as moderation variables in infrastructure sector companies listed on the Indonesia Stock Exchange. The sample used was an infrastructure sector company listed on the Indonesia Stock Exchange for the 2018-2021 period that met the predetermined criteria, namely 47 samples. The data source used is quantitative data. The analysis techniques used include descriptive statistical analysis, outer models, inner models and hypothesis testing with the help of the SmartPLS 3.0 program. the results showed that Earnings per share and Debt to equity ratio influenced stock prices and independent commissioners did not moderate the effect of Earning Per Share and Debt to Equity Ratio on Stock Prices.]]>
<![CDATA[Analysis of Inventory Management At The Regional Office of The National Land Agency of North Sulawesi Province ]]>
<![CDATA[SENDUK, Adalee]]>;
<![CDATA[GAMALIEL, Hendrik]]>;
<![CDATA[KOROMPIS, Claudia Wanda Melati]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v1i2.501
<![CDATA[Inventory is a current asset that is used to support operational activities.. Inventory must be managed properly and carefully so that there are no mistakes that will create losses. To create good inventory management, accounting policies implemented by government agencies must be based on a strong guideline or standard. For inventory management, it is regulated in Statement of Government Accounting Standards Number 5 which includes the process of recognizing, measuring, recording, and disclosing inventory .The researcher took the object of research at the Regional Office of the North Sulawesi BPN because according to the initial survey, it was found that there were problems in recording inventory. This study aims to determine the inventory management in the Regional Office and what causes errors in inventory recording. The method used in this research is a qualitative method with a case study approach. The results showed that the inventory management at the North Sulawesi BPN Regional Office was carried out properly in accordance with Statement of Government Accounting Standards Number 5, problems that occur are caused by inventory items that have been recorded when taking goods from the warehouse and then at the time of hospitalization, the goods have not been used. However, the North Sulawesi BPN Regional Office still records the ending inventory balance according to the amount of usage.]]>
<![CDATA[Makna Fee Audit dan Kualitas Audit dari Perspektif Akuntan Publik: Sebuah Studi Fenomenologi ]]>
<![CDATA[Kristiantari, I Dewa Ayu]]>;
<![CDATA[Putri, Putu Yudha Asteria]]>;
<![CDATA[Suindari, Ni Made]]>;
<![CDATA[Korompis, Claudia Wanda Melati]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.7983
<![CDATA[Akuntan publik memiliki peran yang sangat penting dalam memastikan kualitas audit. Penelitian ini bertujuan untuk memahami dan mengungkap makna fee audit bagi akuntan publik yang dapat berdampak pada kualitas audit. Peneliti menggunakan paradigma kualitatif-interpretif dengan pendekatan fenomenologi sebagai studi atau ilmu yang menggali pemahaman bagaimana manusia menkonstruksi makna dan konsep-konsep penting dalam kerangka intersubjektivitas. Informan dalam peneliian ini adalah 5 akuntan publik yang dipilih berdasarkan metode snowball. Pengumpulan data menggunakan in depth interview, observasi, dan dokumentasi. Analisis data dilakukan dengan 1) bracketing/epoche; 2) intuiting; 3) analyzing; 4) describing. Temuan penelitian mengungkapkan bahwa fee audit dimaknai sebagai nafas kehidupan bagi Kantor Akuntan Publik sekaligus sebagai godaan yang dapat menurunkan independensi akuntan publik. Penelitian ini juga menemukan bahwa rendahnya fee audit berdampak pada rendahnya kualitas audit.]]>
<![CDATA[Analisis Peran Kebijakan Ekonomi Digital dalam Meningkatkan Akses terhadap Lapangan Kerja di Sulawesi Utara pada Era Transformasi Teknologi ]]>
<![CDATA[Lakat, Junior]]>;
<![CDATA[Rotinsulu, Tri Oldy]]>;
<![CDATA[Kawung, George Manuel Victor]]>;
<![CDATA[Rorong, Ita Pingkan Fasnie]]>;
<![CDATA[Korompis, Claudia Wanda Melati]]>
<![CDATA[ Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa ]]>
Publisher : <![CDATA[PT Aksara Indo Rajawali ]]>
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DOI: 10.60036/jbm.v5i1.283
<![CDATA[Penelitian ini bertujuan untuk menganalisis peran kebijakan ekonomi digital dalam meningkatkan akses terhadap lapangan kerja di Sulawesi Utara pada era transformasi teknologi. Menggunakan pendekatan kualitatif dan analisis data sekunder dari Badan Pusat Statistik serta literatur terkait, penelitian ini menemukan bahwa kebijakan ekonomi digital memiliki potensi signifikan dalam menciptakan peluang kerja baru, terutama di sektor perdagangan dan jasa berbasis teknologi. Namun, tantangan seperti rendahnya literasi digital di kalangan masyarakat dan infrastruktur yang belum memadai menjadi hambatan utama dalam optimalisasi kebijakan tersebut. Penelitian ini juga mengidentifikasi perlunya program pelatihan keterampilan digital untuk meningkatkan daya saing tenaga kerja lokal. Rekomendasi diberikan untuk memperluas akses terhadap teknologi dan meningkatkan kolaborasi antara pemerintah, sektor swasta, dan masyarakat dalam mendukung implementasi kebijakan ekonomi digital. Hasil penelitian ini diharapkan dapat memberikan wawasan bagi pembuat kebijakan dan pemangku kepentingan dalam merancang strategi yang lebih efektif untuk menciptakan lapangan kerja yang inklusif dan berkelanjutan di Sulawesi Utara.]]>
<![CDATA[e-Tourism, Personal Technology Post-Adoption Behavior, and Sustainable Behavior Intention in Indonesia ]]>
<![CDATA[Pandowo, Merinda]]>;
<![CDATA[Ogi, Imelda W. J.]]>;
<![CDATA[Korompis, Claudia Wanda Melati]]>;
<![CDATA[Mintardjo, Christoffel Mardy Oktarisa]]>
<![CDATA[ Hasanuddin Economics and Business Review VOLUME 5 NUMBER 3, 2022 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Hasanuddin University ]]>
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DOI: 10.26487/hebr.v5i3.3411
<![CDATA[E-tourism's behavior of e-tourism in minimizing the use of natural resources and costs gives birth to sustainable behavior in the form of environmentally friendly tourism and digital technology. This study aims to examine the effects of technology-based post-adoption behavior by tourists that lead to sustainable behavior. Predictors of technology usage using some of the UTAUT2 models. The survey was conducted in Indonesia on respondents in Manado who obtained as many as 100 participants, which were then analyzed using path analysis. The research findings show that the UTAUT 2 model, namely the relationship between hedonic motivation, price value, and habit, affects sustainable behavior mediated by behavior intention. These findings contribute to the development of technology-based marketing and tourism management. Some limitations, as well as implications, are also disclosed in this article.]]>
