Articles
<![CDATA[THE INFLUENCE OF LEVERAGE, INDEPENDENT COMMISSIONERS, COMPANY ACTIVITIES AND PROFITABILITY ON SUSTAINABILITY REPORT DISCLOSURES ]]>
<![CDATA[Ho, Vina]]>;
<![CDATA[Kampo, Kunradus]]>;
<![CDATA[Tangke, Paulus]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 3 No 2 (2023): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v3i02.39
<![CDATA[Purpose – This study aims to examine and analyze the influence of leverage, independent commissioners, company activities, and profitability on disclosure of sustainability reports. The theory used in this research is stakeholder theory and agency theory Design/methodology/approach – The type of research used in this research is explanatory research Findings – The results of the study show that leverage has a positive and significant effect on sustainability report disclosure. The proportion of independent commissioners has a positive and significant effect on the disclosure of the sustainability report. The company's activities have no effect on the disclosure of the sustainability report. Profitability has a positive and significant influence in increasing the disclosure of sustainability reports. Originality – The population is property companies listed on the Indonesia Stock Exchange (IDX) in 2019 to 2021, totaling 79 companies using a purposive sampling method Keywords: Leverage, Independent Commissioner, Company Activity, Profitability, Disclosure of Sustainability Report Paper Type Research Result]]>
<![CDATA[The Effect of Sustainability Report Disclosure and Company Size on Company Value with Profitability as a Moderation Variable ]]>
<![CDATA[Pakiding, Daniel L]]>;
<![CDATA[Kampo, Kunradus]]>;
<![CDATA[Sucianto, Michael Dufan]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v4i1.47
<![CDATA[Purpose – The purpose of this study is to examine the role of profitability moderation on the effect of sustainability report disclosures and firm size on firm value. Design/methodology/approach – The research method uses moderated regression analysis to analyse profitability effect on the relation between the dependent and independent variables. Findings – The results of this study indicate that sustainability reports have a positive and significant effect on firm value. Firm size have a negative and insignificant influence on firm value and profitability moderates the effect of sustainability report disclosures and firm size on firm value. Originality – Company samples are manufacture companies listed on the Indonesia Stock Exchange for the period of 2017-2019 that disclose financial reports and sustainability reports in a row, so that the total sample obtained in the 3-year period Keywords: Sustainability Report, Firm Size, Firm Value, Profitability, Stakeholder Theory, Legitimacy Theory Paper Type Research Result]]>
<![CDATA[The Influence of Financial Performance and Company Size on Company Value with Disclosure of Corporate Social Responsibility as a Moderating Variable ]]>
<![CDATA[Kampo, Kunradus]]>;
<![CDATA[Tangke, Paulus]]>;
<![CDATA[Gosal, Kirey]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v4i1.51
<![CDATA[Purpose – The purpose of this study was to examine the effect of financial performance and firm size on firm value and the moderating role of corporate social responsibility on the effect of financial performance and firm size on firm value. Design/methodology/approach – The research method uses moderated regression analysis to analyze the effect of corporate social responsibility in the relationship between the dependent and independent variables. Findings – The results of this study indicate that financial performance has a positive and insignificant effect on firm value. Firm size has a negative and insignificant effect on firm value. Corporate social responsibility is able to moderate the effect of financial performance and firm size on firm value. Originality – The sample companies are non-financial companies listed on the IDX for the period 2017-2019 which disclose annual reports and sustainability reports respectively, so that the total sample obtained covering 3 years is 39 samples. Keywords: Financial Performance, Company Size, Value Company, Corporate Social Responsibility, Signal Theory, Stakeholder Theory Paper Type Research Result]]>
<![CDATA[PENINGKATAN KOMPETENSI INSAN CREDIT UNION MELALUI PELATIHAN MANAJEMEN KEUANGAN ]]>
<![CDATA[Susilawati, Cicilia Erna]]>;
<![CDATA[Supriharyanti, Elisabeth]]>;
<![CDATA[Harimurti, Yohanes]]>;
<![CDATA[Kampo, Kunradus]]>;
<![CDATA[Jao, Robert]]>;
<![CDATA[Daromes, Fransiskus E.]]>
<![CDATA[ PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2024): Juni ]]>
Publisher : <![CDATA[Fakultas Bisnis, Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/peka.v7i1.5544
<![CDATA[Pengurus dan manajemen Credit Union (CU) merupakan ujung tombak dalam menggerakkan anggota dan menjaga keberlangsungan CU yang memerlukan pengetahuan memadai, terutama pengetahuan terkait Manajemen Keuangan. Tetapi pada kenyataannya, pengurus dan manajemen CU memiliki diversitas yang sangat tinggi baik dalam hal usia maupun pengetahuan sehingga mempengaruhi tata kelola CU. Oleh karenanya diperlukan suatu metode pembelajaran yang sesuai untuk menjembatani perbedaan pengetahuan pengurus dan manajemen CU. Pelatihan manajemen keuanga telah terselenggara pada tanggal 25 Februari – 6 Maret 2022. Dampak positif dari kegiatan ini terungkap pada saat peserta pelatihan menyadari kesalahan dalam mengelola keuangan Credit Union selama ini. Para peserta juga telah membuat perencanaan untuk melakukan perubahan dalam analisis pengambilan keputusan keuangan dengan proses akuntasi sesuai dengan materi pelatihan yang telah diberikan. Apabila perubahan ini dilakukan, harapannya Credit Union bisa dikelola dengan baik sehingga bisa tumbuh dan berkembang serta kesejahteraan anggota dan masyarakat semakin baik.]]>
<![CDATA[MEMAHAMI STRATEGI IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN KOMPREHENSIF ]]>
<![CDATA[Daromes, Fransiskus E.]]>;
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Kampo, Kunradus]]>
<![CDATA[ BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 1 (2018): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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<![CDATA[A management control system is a mechanism that ensures, encourages, enables, or sometimes "forces" people within an organization to do what is best for the organization. This research elaborates a comprehensive management control system based on literature review and case studies at Aston Makassar Hotel & Convention Center and Grand Clarion Hotel & Convention Makassar. The results show that although in different ways and mechanisms, these hotels have comprehensive management control system mechanisms that are used to ensure and drive the achievement of corporate objectives. The initial consideration of the entire set of management control systems in hotels is the cultural control that is reflected in the vision-mission, core values, organizational culture and uniqueness of the company that is a form of joint management control. In addition, these potentials and values need to be comprehensively understood and implemented with other control mechanisms so that these hotels can achieve their vision and mission.]]>
<![CDATA[KEBIJAKAN DIVIDEN DALAM PERSPEKTIF CATERING THEORY ]]>
<![CDATA[Rustan, Priscilla Leony]]>;
<![CDATA[Daromes, Fransiskus Eduardus]]>;
<![CDATA[Lukman, Lukman]]>;
<![CDATA[Kampo, Kunradus]]>
<![CDATA[ BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/balance.v19i1.3353
<![CDATA[This research is aimed to investigate the role of dividend premium and share repurchases in influencing the companies’ dividend policy. The theory used in this research is catering theory. This research uses secondary data obtained by using observation method. The data source in this research is the annual reports of manufactur companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2019. The sample were selected using purposive sampling method, with a total of 98 companies. This research uses analysis double linear regression test using SPSS version 20 software. The result of this research indicate that dividend premium has a positive and significant effect on dividend policy. Share repurchases has a negative and significant effect on dividend policy]]>
<![CDATA[PENGARUH PENGGUNAAN INFORMASI AKUNTANSI DAN MODAL USAHA TERHADAP KEBERHASILAN UMKM KOTA MAKASSAR ]]>
<![CDATA[Daromes, Fransiskus E.]]>;
<![CDATA[Eugenia, Michelle Putri]]>;
<![CDATA[Kampo, Kunradus]]>
<![CDATA[ BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 2 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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DOI: 10.25170/balance.v19i2.4207
<![CDATA[The purpose of this study was to investigate the effect of using accounting information on business success. This study also investigates the effect of venture capital on business success. This study uses a survey method conducted by collecting questionnaires for MSME actors in Makassar City. Data analysis in this study using multiple regression method and sample selection using Random Sampling method with a total sample of 94 respondents. The results of this study indicate that the use of accounting information has a significant positive effect on business success. The influence of venture capital also has a positive effect on business success. In short, the use of accounting information and venture capital fully has an influence on business success.]]>
<![CDATA[Pengaruh Pengetahuan Keuangan Terhadap Perilaku Keuangan Dengan Self-Efficacy Dan Sikap Keuangan Sebagai Variabel Mediasi ]]>
<![CDATA[Mardiana, Ana]]>;
<![CDATA[Limbok, Jeni Tiktania Laurensa]]>;
<![CDATA[Kampo, Kunradus]]>
<![CDATA[ Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 2 No. 2 (2023): December ]]>
Publisher : <![CDATA[Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA) ]]>
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DOI: 10.58477/ebima.v2i2.129
<![CDATA[This study is an explanatory research that builds causal relationships. The purpose of this study is to investigate the effect of financial knowledge on financial behavior with self-efficacy and financial attitudes as mediating variables. The theories used are theory of planned behavior and social cognitive theory. This study uses purposive sampling method in sample selection. The sample used was students majoring in accounting class 2019-2020 Atma Jaya University Makassar. The data collection method used was through a questionnaire. The analysis technique used is path analysis and sobel testing. The results of this study indicate that financial knowledge has a positive and significant effect on financial behavior. Financial knowledge has a positive and significant effect on self-efficacy. Financial knowledge has a positive and significant effect on financial attitudes. Financial attitudes have a positive and significant effect on financial behavior. Self-efficacy has a positive and insignificant effect on financial behavior. Self-efficacy has a positive and insignificant effect in mediating the effect of financial knowledge on financial behavior. Financial attitudes have a positive and significant effect in mediating the effect of financial knowledge on financial behavior.]]>
<![CDATA[MEMAHAMI STRATEGI IMPLEMENTASI SISTEM PENGENDALIAN MANAJEMEN KOMPREHENSIF ]]>
<![CDATA[Daromes, Fransiskus E.]]>;
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Kampo, Kunradus]]>
<![CDATA[ BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 1 (2018): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya ]]>
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<![CDATA[A management control system is a mechanism that ensures, encourages, enables, or sometimes "forces" people within an organization to do what is best for the organization. This research elaborates a comprehensive management control system based on literature review and case studies at Aston Makassar Hotel & Convention Center and Grand Clarion Hotel & Convention Makassar. The results show that although in different ways and mechanisms, these hotels have comprehensive management control system mechanisms that are used to ensure and drive the achievement of corporate objectives. The initial consideration of the entire set of management control systems in hotels is the cultural control that is reflected in the vision-mission, core values, organizational culture and uniqueness of the company that is a form of joint management control. In addition, these potentials and values need to be comprehensively understood and implemented with other control mechanisms so that these hotels can achieve their vision and mission.]]>
<![CDATA[The Effect of Environmental Performance on Firm Value: Role of Profitability ]]>
<![CDATA[Tunggadi, Michel]]>;
<![CDATA[Kampo, Kunradus]]>
<![CDATA[ AJAR Vol. 8 No. 02 (2025): Atma Jaya Accounting Research (AJAR) ]]>
Publisher : <![CDATA[Magister Akuntansi - Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/jz1hhx79
<![CDATA[This study aims to analyze environmental performance's effect on firm value and profitability can moderate the effect of environmental performance on firm value. This study uses stakeholder theory and signaling theory. This study uses secondary data. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The number of companies that met the sampling criteria was 33 companies with a total sample of 99. The data analysis technique for this study was carried out using the Statistical Package for the Social Sciences (SPSS) software. The results of this study indicate that environmental performance has a significant effect on firm value. The results of this study also indicate that profitability can moderate the effect of environmental performance on firm value.]]>
