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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) HALIM, Maria Monica Angela; SAERANG, David Paul Elia; KOROMPIS, Claudia Wanda Melati
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

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.

Analysis of Inventory Management At The Regional Office of The National Land Agency of North Sulawesi Province SENDUK, Adalee; GAMALIEL, Hendrik; KOROMPIS, Claudia Wanda Melati
Journal of Governance, Taxation and Auditing Vol. 1 No. 2 (2022): Journal of Governance, Taxation and Auditing (November – February 2022)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i2.501

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.

Makna Fee Audit dan Kualitas Audit dari Perspektif Akuntan Publik: Sebuah Studi Fenomenologi Kristiantari, I Dewa Ayu; Putri, Putu Yudha Asteria; Suindari, Ni Made; Korompis, Claudia Wanda Melati
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7983

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.

Analisis Peran Kebijakan Ekonomi Digital dalam Meningkatkan Akses terhadap Lapangan Kerja di Sulawesi Utara pada Era Transformasi Teknologi Lakat, Junior; Rotinsulu, Tri Oldy; Kawung, George Manuel Victor; Rorong, Ita Pingkan Fasnie; Korompis, Claudia Wanda Melati
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.283

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.

e-Tourism, Personal Technology Post-Adoption Behavior, and Sustainable Behavior Intention in Indonesia Pandowo, Merinda; Ogi, Imelda W. J.; Korompis, Claudia Wanda Melati; Mintardjo, Christoffel Mardy Oktarisa
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 3, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i3.3411

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.

e-Tourism, Personal Technology Post-Adoption Behavior, and Sustainable Behavior Intention in Indonesia Pandowo, Merinda; Ogi, Imelda W. J.; Korompis, Claudia Wanda Melati; Mintardjo, Christoffel Mardy Oktarisa
Hasanuddin Economics and Business Review VOLUME 5 NUMBER 3, 2022
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v5i3.3411

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.

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