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All Journal Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Inggriani Elim
Sam Ratulangi University
Economics, Econometrics & Finance Social Sciences

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Menguji efek pengungkapan CSR berbasis standar GRI 2021 terhadap kinerja keuangan perusahaan unggulan: Analisis empiris indeks LQ45 Sania Revalina Budiman; Inggriani Elim; ⁠Sherly Pinatik
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.458

Abstract

Corporate Social Responsibility (CSR) serves as a strategic commitment toward stakeholders to ensure long-term corporate sustainability. This study investigates the impact of CSR disclosure on the financial performance of companies listed on the Indonesian LQ45 Index during the 2021–2024 period. Financial performance is proxied by Return on Assets (ROA), while CSR disclosure is measured using the Corporate Social Responsibility Disclosure Index (CSRDI) based on the latest Global Reporting Initiative (GRI) 2021 Standards. Utilizing a quantitative approach with purposive sampling, a total of 100 firm-year observations were analyzed through simple linear regression. The empirical results demonstrate that CSR disclosure has a positive but statistically insignificant effect on financial performance. This suggests that extensive sustainability reporting by market leaders has not yet been translated into immediate profitability improvements. These findings imply that market participants in the LQ45 index may perceive CSR compliance merely as a regulatory mandate rather than a short-term financial driver, highlighting the need for long-term evaluation of sustainability investments.
Pengaruh kesadaran pajak dan sanksi pajak terhadap kepatuhan membayar Pajak Bumi Dan Bangunan di Desa Pinabetengan Utara Christopher Harry Ayub Tandaju; Inggriani Elim; I Gede Suwetja
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.481

Abstract

The decline in Land and Building Tax (PBB) revenue realization in North Pinabetengan Village in 2025, which reached only 62% of the target, indicates a taxpayer compliance problem. This study aims to analyze the partial and simultaneous effects of tax awareness and tax sanctions on taxpayer compliance in paying PBB in North Pinabetengan Village, grounded in the Theory of Planned Behavior (TPB). The study employed a quantitative causal-associative approach. The population consisted of 438 taxpayers, with a sample of 82 respondents determined using the Slovin formula through proportionate stratified random sampling. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with SPSS version 30. The results show that, partially, tax awareness has a positive and significant effect on taxpayer compliance (t = 4.966; Sig. < 0.01), as do tax sanctions (t = 6.237; Sig. < 0.01). Simultaneously, both variables have a significant effect (F = 90.890; Sig. < 0.01). The Adjusted R² of 0.689 indicates that tax awareness and tax sanctions explain 68.9% of the variation in taxpayer compliance, while the remaining 31.1% is explained by other factors outside the model. These findings confirm that the combination of internal factors (awareness) and external factors (sanctions) plays an important role in shaping PBB taxpayer compliance behavior in rural areas.
Analisis sistem pengendalian internal atas pemberian kredit pada Bank Prisma Dana Manado: Studi kasus pada kredit bermasalah Asifa Wasilu; Inggriani Elim; Sherly Pinatik
Manajemen Bisnis dan Keuangan Korporat Vol. 4 No. 2 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.495

Abstract

This study aims to analyze the implementation of the internal control system (ICS) over the credit granting process at Bank Prisma Dana Manado and to identify weaknesses that contribute to the occurrence of non-performing loans, drawing on the COSO (2013) five-component internal control framework and Agency Theory as the theoretical foundation. The study employs a descriptive qualitative method with a single case study approach on one working capital debtor who defaulted on their loan. The case was purposively selected because it represents a pattern of control weaknesses consistent with the increasing trend of Bank Prisma Dana Manado's Non-Performing Loan (NPL) ratio during the 2020–2024 period. Data were collected through semi-structured interviews with three key informants, observation, and documentation of credit policies, then analyzed using the interactive model of Miles et al. (2014), comprising data reduction, data display, and conclusion drawing/verification, and were further strengthened through source and technique triangulation. The results show that Bank Prisma Dana Manado's ICS formally incorporates all five COSO components, yet its implementation remains inconsistent, particularly in the control activities component (incomplete verification of the 5C principles) and the monitoring component (delayed post-disbursement monitoring, as well as insufficient segregation of duties between the marketing and credit analysis functions). These weaknesses directly contributed to the occurrence of the non-performing loan examined in this study and are consistent with the bank's rising NPL ratio, which increased from 5.0% in 2020 to 7.0% during 2023–2024. This study contributes to enriching the literature on internal control in Rural Banks (BPR), a segment that remains relatively understudied compared to commercial banks, while also offering practical implications for bank management and regulators in strengthening credit verification policies, segregation of duties, and post-disbursement monitoring to mitigate the risk of problem loans.
Co-Authors Asifa Wasilu Christopher Harry Ayub Tandaju I Gede Suwetja Sania Revalina Budiman Sherly Pinatik ⁠Sherly Pinatik