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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 Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi 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.
PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH REPUTASI PERUSAHAAN Jao, Robert; Kampo, Kunradus; Holly, Anthony; Kusnadi, Raynold
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i2.9068

Abstract

This study aimed to partially examine the effect of environmental and financial performance on corporate reputation. Examine the effect of environmental performance and financial performance partially on firm value. It also tests the effect of environmental performance and financial performance partially on firm value through corporate reputation. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period, with a total sample size of 55 company data. This study's secondary data is the Annual and sustainability reports obtained from the Indonesia Stock Exchange (IDX) and the company's official website. The results of this study indicate that environmental performance has a positive and significant effect on corporate reputation. Financial performance has a positive and significant effect on corporate reputation. Corporate reputation has a positive and significant effect on firm value. Environmental performance has a positive but insignificant effect on firm value. Financial performance has a positive and significant effect on firm value. The results of this study also show that corporate reputation can mediate the relationship between environmental performance and firm value, and corporate reputation can also mediate the relationship between financial performance and firm value. Keywords: Environmental Performance, Financial Performance, Corporate Reputation, Firm Value
The Effect of Financial Distress and Auditor Switching on Audit Report Lag Antony, Priska Cecilia; Jantong, Alfonsus; Kampo, Kunradus
AJAR Vol. 9 No. 01 (2026): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ap051v36

Abstract

The purpose of this study is to investigate the effect of financial distress and auditor switching on audit report lag. This study uses a purposive sampling method with secondary data sources, namely the financial and annual reports of manufacturing companies on the Indonesia Stock Exchange (IDX) in 2021-2023. The research method used is a quantitative approach with multiple linear regression analysis techniques. The total sample that meets the criteria is 101 companies. The results of this study indicate that financial distress has a negative and significant effect on audit report lag, and auditor switching has a positive and significant effect on audit report lag.
Environmental, Social, Governance (ESG) Disclosure and Firm Value: Role of Firm Size Holly, Anthony; Tangke, Paulus; Kampo, Kunradus; Wijaya, Ricky Alexander
AJAR Vol. 9 No. 01 (2026): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/s8bfrc02

Abstract

The purpose of this study is to investigate the effect of environmental, social, and governance (ESG) disclosure on firm value with firm size as a moderating variable. The theory used is signalling theory and stakeholder theory.This study uses a causal quantitative method with a sample of oil, gas and coal subsector companies listed on the Indonesia Stock Exchange (IDX) between 2021-2023. The sample selection was based on a purposive method, resulting in 61 company samples. The type of data used in this study is quantitative data and analyzed using moderation regression analysis to analyze the dependent variable, firm value, and the independent variable, environmental, social, and governance (ESG) disclosure, as well as the moderating variable, company size. The results of this study indicate that environmental, social, and governance (ESG) disclosure has a positive and significant effect on firm value. Meanwhile, company size is proven to weaken the relationship between environmental, social, and governance (ESG) disclosure on firm value.
Co-Authors Alfonsus Jantong, Alfonsus Antony, Priska Cecilia Bakrie, Irene Cicilia Erna Susilawati Elisabeth Supriharyanti Eugenia, Michelle Putri Fransiskus Eduardus Daromes Gosal, Kirey Harimurti, Yohanes Ho, Vina Holly, Anthony Kusnadi, Raynold 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 Wijaya, Ricky Alexander