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All Journal BALANCE: Jurnal Akuntansi, Auditing dan Keuangan YUME : Journal of Management Atma Jaya Accounting Reseach (AJAR) Peka: Jurnal Pengabdian Kepada Masyarakat Contemporary Journal on Business and Accounting Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan Indonesian Journal of Accounting and Governance Jurnal Akuntansi Kontemporer
Kampo, Kunradus
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PENGUATAN BUDAYA ORGANISASI MELALUI SISTEM PENGENDALIAN MANAJEMEN UNTUK MENINGKATKAN KINERJA HOTEL Arviana, Nerissa; Daromes, Fransiskus Eduardus; Kampo, Kunradus
Jurnal Akuntansi Kontemporer Vol. 13 No. 1 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i1.2769

Abstract

This study explains that management control system is a mechanism to encourage the strengthening of organizational culture in enhancing hotel performance. The study used a survey method through questionnaires on managers and heads of departments at 3, 4, and 5-star hotels Makassar. Data analysis was performed by path analysis and Sobel test. The results show that organizational culture has no direct effect on hotel performance, however, it has a positive and significant effect on the management control system, which in turn has a positive and significant effect on hotel performance. In other words, management control system mediates the influence of organizational culture on hotel performance.
The Effect of Intellectual Capital on Firm Value with Company Reputation and Financial Performance as Mediation Variables Jao, Robert; Kampo, Kunradus; Holly, Anthony; Bakrie, Irene
Contemporary Journal on Business and Accounting Vol 5 No 2 (2025): 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.v5i2.94

Abstract

Purpose – This research is aimed to determine the effect of intellectual capital on firm value with corporate reputation and financial performance as mediating variables. Design/methodology/approach – This research uses secondary data obtained by using documentation method. The data source in this research is the financial reports of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period and have score Corporate Image Index (CII) published by Frontier Consulting Group. The sample were selected using purposive sampling method, with a total sample of 39 data. Method used in this research is path analysis. Findings – The result of this research indicate that intellectual capital has a positive and significant effect on company reputation. Intellectual capital has a positive and significant effect on financial performance. Company reputation has a positive and significant effect on firm value. Financial performance has a positive and significant effect on firm value. Intellectual capital has a positive but not significant effect on firm value. Company reputation is able to mediate the effect of intellectual capital on firm value. Financial performance is able to mediate the effect of intellectual capital on firm value. Originality – This study integrates corporate reputation and financial performance as mediating variables in the relationship between intellectual capital and firm value, focusing on the banking sector in Indonesia that possesses a Corporate Image Index (CII) score. Keywords: Intellectual Capital, Firm Value, Company Reputation, Financial Performance Paper Type Research Result
Pengaruh Pengetahuan Etika, Machiavellian, dan Religiusitas Terhadap Persepsi Etis Mahasiswa Akuntansi Universitas Atma Jaya Makassar Mardiana, Ana; Holly, Anthony; Kampo, Kunradus
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.9016

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan etika, machiavellian, dan religiusitas terhadap persepsi etis mahasiswa akuntansi. Jenis penelitian ini merupakan asosiatif kausalitas ddan teori yang digunakan dalam penelitian ini adalah teori atribusi. Populasi yang digunakan adalah mahasiswa Akuntansi angkatan 2020, 2021, dan 2022 Universitas Atma Jaya Makassar. Jumlah sampel sebesar 70 orang, yang dipilih dengan metode purposive sampling dan menggunakan data primer yaitu dilakukan dengan pengumpulan kuesioner melalui google form. Metode analisis yang digunakan adalah metode analisis regresi berganda dan pengujian hipotesis dilakukan dengan menggunakan uji parsial. Hasil penelitian menunjukkan bahwa pengetahuan etika memiliki pengaruh positif dan signifikan terhadap persepsi etis mahasiswa akuntansi, machiavellian memiliki pengaruh positif dan tidak signifikan  terhadap persepsi etis mahasiswa akuntansi, serta religiusitas memiliki pengaruh positif dan signifikan terhadap persepsi etis mahasiswa akuntansi. Kata kunci: : Pengetahuan Etika, Machiavellian, Religiusitas, Persepsi Etis Mahasiswa Akuntansi.
GREEN ACCOUNTING, MATERIAL FLOW COST AND ENVIRONMENTAL PERFORMANCE AS PREDICTOR VARIABLES OF CORPORATE SUSTAINABILITY Daromes, Fransiskus E.; Ono, Yuri; Kampo, Kunradus
Indonesian Journal of Accounting and Governance Vol. 7 No. 2 (2023): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/22aysq75

Abstract

The main objective of this study is to analyze the effect of implementing green accounting, material flow cost accounting, and environmental performance on corporate sustainability. This study uses stakeholder theory and legitimacy theory. This study uses secondary data obtained by the documentary method. The data source in this study is the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. The sample selection was carried out using a purposive sampling method and analyzed using multiple regression analysis. The results of the study show that green accounting has a negative and significant effect on corporate sustainability. MFCA (production costs) has a positive and insignificant effect on corporate sustainability. MFCA (land area of production coverage) has a negative and significant effect on corporate sustainability. MFCA (production value) has a positive and significant effect on corporate sustainability. Environmental performance has a positive and significant effect on corporate sustainability.
Co-Authors Bakrie, Irene Cicilia Erna Susilawati Elisabeth Supriharyanti Eugenia, Michelle Putri Fransiskus Eduardus Daromes Gosal, Kirey Harimurti, Yohanes Ho, Vina Holly, Anthony Limbok, Jeni Tiktania Laurensa LUKMAN, LUKMAN Mardiana, Ana Nerissa Arviana, Nerissa Ono, Yuri Pakiding, Daniel L Robert Jao Rustan, Priscilla Leony Sucianto, Michael Dufan Suwandi Ng Tangke, Paulus Tunggadi, Michel