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Analisis Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas, Kepemilikan Manajemen dan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Jakarta tahun 2012-2016) Karundeng, Frandy; Nangoi, Grace B; Karamoy, Herman
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 8, No 2 (2017): Goodwill Vol. 8 No. 2 Juli-Desember 2017
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v8i2.16901

Abstract. The corporateâ€™s responsibility currently has evolved into a triple bottom line principal which directs the corporates for are not only focused on its profit achievement (profit), but also to secure the environmental sustainability (planet) and contribute in the community development (people). In accordance to the Indonesiaâ€™s Act, any company,which activities are in exploiting the natural resources (SDA), is obliged to implement the social and environmental responsibility. It is usually called as the Corporate Social Responsibility (CSR). The mining corporates are,thus, must implement the CSR. The aims of this study are to verify (1) the influence of CSR to increase the firm value, and (2) the influence of profitability, management ownership, and firm size (as the factors to moderate the relationship amongst CSR) to the firm value. CSR disclosure is measured by GRI (G4) index. The firm value variable is then calculated by using Tobinâ€™s Q ratio. Profitability variable, management ownership variable, and company size variable are each measured by ROE, percentage of management ownership, and natural logarithm of total asset.The result of this study concludes that CSR does not affect firm value. Management ownership and firm sizedo not influence either firm value. On the other hand, the profitability has a positive effect on the firm value. Furthermore, profitability as a moderating variable can strengthen the relationship between CSR and firm value. However, this study draws conclusion that management ownership and firm size do not strengthen the relationship among CSR and firm value.Keywords: CSR, Profitability, Management Ownership, Firm Size, and Firm Value.Abstrak. Saat ini tanggung jawab perusahaan sudah berkembang menjadi prinsip triple bottom line, yang mengarahkan perusahaan untuk tidak hanya fokus pada pencapaian profit saja, tetapi juga mampu menjaga kelestarian lingkungan (planet) dan memberikan kontribusi dalam pengembangan masyarakat (people).Sesuai dengan amanat UU, setiap perseroan terbatas yang kegiatannya memanfaatkan SDA wajib untuk melaksanakan Tanggung Jawab Sosial dan Lingkungan (TJSL).Oleh karena itu, perusahaan pertambangan merupakan perusahaan yang tergolong wajib melaksanakan TJSL atau CSR.Melalui penelitian ini, ingin diketahui pengaruh CSR dalam meningkatkan nilai perusahaan pertambangan yang aktivitasnya memanfaatkan SDA, serta pengaruh profitabilitas, kepemilikan manajemen, dan ukuran perusahaan sebagai faktor yang memoderasi hubungan antara CSR dan nilai perusahaan. Pengungkapan CSR diukur dengan menggunakan indikator yang dikeluarkan oleh lembaga internasional General Reporting Initiative (GRI) yaitu indeks G4. Kemudian variabel nilai perusahaan dihitung dengan menggunakan rasio Tobinâ€™s Q, serta variabel profitabilitas, kepemilikan manajemen, dan ukuran perusahaan masing-masing diukur dengan ROE, persentase kepemilikan manajemen, dan logaritma natural dari total aset perusahaan. Hasil penelitian ini menyimpulkan bahwa CSR tidak berpengaruh terhadap nilai perusahaan. Hasil yang sama juga terdapat pada pengaruh kepemilikan manajemen dan ukuran perusahaan secara parsial terhadap nilai perusahaan. Sedangkan profitabilitas berpengaruh positif terhadap nilai perusahaan.Kemudian, profitabilitas sebagai variabel moderasi mampu memperkuat hubungan antara CSR dan nilai perusahaan.Akan tetapi, dalam penelitian ini menyimpulkan bahwa kepemilikan manajemen dan ukuran perusahaan tidak memperkuat hubungan antara CSR dan nilai perusahaan.Kata kunci : CSR, Profitabilitas, Kepemilikan Manajemen, Ukuran Perusahaan, dan Nilai Perusahaan.

The Effect Of Company Size, Profitability, Leverage, And Management Ownership Towards The Level Of Corporate Social Responsibility (CSR) Disclosure Jacqueline Vania Wardhani; Luky Patricia Widianingsih; Frandy Karundeng
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 1 No 1 (2019): Journal of Accounting, Entrepreneurship and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v1i1.1338

The Government has regulated CSR activities through Law No. 40 Year 2007 regarding Limited Liability Company. Mentioned that the company must perform and disclose CSR activities, especially companies that related to natural resources such as mining companies. The objective is to know the effect of company size, profitability, leverage, and management ownership on the level of CSR disclosure of mining companies listed on BEI during the period of 2014-2017. Using secondary data from annual report and financial report. The samples sum up to a total of ten companies with a four-year observation period, resulting in a total of 40 observational data. The method used in this research is multiple linear regression using SPSS 22.0 program. The result of the research shows that (1) firm size has positive effect on CSR disclosure level, (2) profitability and leverage has no effect on CSR disclosure level; (3) management ownership negatively affect CSR disclosure level. This finding contributes to the future research, companies, creditors, investors, and government.

Pengaruh Corporate Social Responsibility Terhadap Laba Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Julia Griezela Bertha Kamodi; Olviane Sumampouw; Frandy Karundeng
Jurnal Akuntansi Manado (JAIM) Volume 3. Nomor 3. Desember 2022
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Penerapan Corporate Social Responsibility (CSR) yang baik dalam perusahaan akan berpengaruh pada nilai perusahaan sehingga akan mengundang investor dalam membeli saham, dan akan mempengaruhi tingkat laba (Profit). Namun, masalahnya pada masa kini ada beberapa perusahaan yang enggan melakukan kegiatan CSR sebab bagi mereka semakin banyak kegiatan CSR maka semakin banyak juga biaya yang akan dikeluarkan dari perusahaan tersebut, sehingga akan berkurangnya keuntungan dan akan menyebabkan tingkat laba perusahaan menurun. Tujuan dari penelitian ini untuk mengetahui pengaruh Corporate Social Responsibility (CSR) terhadap laba perusahaan menggunakan rasio profitabilitas diproksikan dengan Return on Assets (ROA) dan Return on Equity (ROE). Populasi pada penelitian ini yaitu 174 perusahaan manufaktur dengan penarikan sampel 73 perusahaan. Metode pada penelitian ini menggunakan metode kuantitatif dengan teknik analisis data yang digunkan yakni analisis regresi linier sederhana. Hasil penelitian menemukan bahwa variabel Corporate Social Responsibility (CSR) berpengaruh positif terhadap Return on Assets (ROA) dan Return on Equity (ROE).

PENGARUH EFEKTIVITAS FUNGSI PENGENDALIAN INTERNAL TERHADAP KINERJA KEUANGAN PADA PEMERINTAH KABUPATEN MINAHASA UTARA Tesalonika Sefanya Pinontoan; Meidy Santje Selvy Kantohe; frandy Karundeng
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 1. April 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Penelitian ini bertujuan untuk mengetahui apakah Efektivitas Fungsi Pengendalian Internal berpengaruh terhadap Kinerja Keuangan pada Pemerintah Kabupaten Minahasa Utara. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan adalah data primer. Populasi dalam penelitian ini adalah seluruh pegawai yang bekerja di Pemerintahan Kabupaten Minahasa Utara. Sampel penelitian ini adalah Kepala Sub Bagian Keuangan, Bendahara Penerimaan dan Bendahara Pengeluaran. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel 55 orang. Pengumpulan data dilakukan dengan menyebarkan Kuesioner. Teknik Analisis data yang digunakan adalah analisis Regresi Linier Sederhana. Hasil Penelitian ini menunjukan bahwa Efektivitas Fungsi Pengendalian Internal berpengaruh dan signifikan terhadap Kinerja Keuangan pada Pemerintah Kabupaten Minahasa Utara.

The leaders’ role in leading and managing organisational change in higher education institutions Elni Jeini Usoh; Frandy Efraim Fritz Karundeng
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 2 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020231635

The survival of an organisation does not only depend on continuous change to encounter the rapid shifting in marketplace and organisational alliances, but also to adjust their operational process. The purpose of this study is to examine the role of the leader in the process of leading and managing organisational change, with some parts focused on higher education institutions. This study utilized research literature review to support author’s notions and arguments. The research result found that the critical function of higher education institutions has been changed to a more pragmatic role, universities have changed their previous role not only to serve society, but also more focus on supporting the economy and promoting the quality of life of its citizens. The main role of the higher institution leader in this situation is as mediator between policy and practice. In conclusion, organisational change is an inevitable process in contemporary organisations, including higher education institutions. The key findings suggest that the leaders should create and share vision, develop a strong partnership from those who can contribute to change, improve competence, and reinforce new structure and culture which appropriate to the new environment, by encouraging motivation, communication, participation, empowerment and commitment.

Do the competencies of tax accounting students meet the skills required in the Industry 4.0 era? Sumual, Frida Magda; Karundeng, Frandy Efraim Fritz
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.4269

In this Industry 4.0 era, many college graduates are unemployed because they do not have the competencies that suit the company’s needs. In addition, companies in the Industry 4.0 era also require workers to master the internet and technology because in this era all company business operations are automated. The accounting profession, including the tax accounting profession, has also adapted to developments in technology and the internet in carrying out its duties. Accounting students are required to be able to adapt their taxation capabilities and digital skills to the needs of companies in the Industry 4.0 era. This research is descriptive qualitative research with secondary data sourced from various literature, especially job vacancy advertisements, and primary data in the form of interviews with accounting students. The results of the analysis show that companies in the Industry 4.0 era require students to master basic skills in taxation, especially those related to Income Tax, digital tax applications issued by the Directorate General of Taxes, and data processing applications, such as Ms. Excel, and accounting applications, for example Accurate and Odoo. In general, the accounting study program curriculum is in line with company needs, but there needs to be more training programs for tax practices and accounting computer applications.

The Role of Sharia-Compliant KUR Super Micro Financing in Enhancing MSME Income and Business Development: A Case Study from Bank Syariah Indonesia Hasan Jan, Radlyah; Usman, Miranda Suhardi; Niu, Fitria Ayu Lestari; Karundeng, Frandy Efraim Fritz
International Journal of Islamic Business and Economics (IJIBEC) Vol 9 No 1 (2025): Volume 9 Nomor 1 Tahun 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v9i1.12204

This study aims to evaluate the impact of the KUR Super Micro program on the income of MSEMs financed by Bank Syariah Indonesia Mantos Branch, with a focus on financial inclusion through Sharia-compliant models. It employs a qualitative case study approach, involving detailed interviews with five MSME entrepreneurs and BSI financing officers, direct observations, and document reviews. The findings reveal that before financing, most MSMEs earn IDR 2-3 million monthly; the income increases to IDR 3-6 million after receiving KUR Super Micro Funding. This rise is linked to better inventory management, upgraded equipment, and operational efficiency. All informants repay financing comfortably, with business growth leading to job creation and improved customer satisfaction. The results highlight the KUR Super Micro as a vital tool for empowering MSMEs economically and socially while endorsing Sharia-compliant financial inclusion, suggesting policymakers should continue and expand such financing programs to stimulate entrepreneurship and economic development.

Nilai Budaya Mapalus, Prinsip Good Governance, dan Kecurangan Keuangan Desa Karundeng, Frandy E F; Palit, Seisy Elvira
Balance : Jurnal Akuntansi dan Manajemen Vol. 3 No. 1 (2024): April 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v3i1.440

Pemberlakuan otonomi daerah memberikan peluang bagi pemerintah daerah, termasuk pemerintah desa untuk mengatur sendiri pemerintahannya sesuai dengan karakteristik desa. Masyarakat suku Minahasa mempunyai nilai budaya yang tinggi yaitu “Mapalus”. Mapalus merupakan bentuk kegiatan gotong royong dalam kehidupan bermasyarakat yang menjunjung tinggi kerukunan dan kedamaian untuk mencapai kesejahteraan bersama. Namun jika tidak didukung oleh pemerintah yang berlandaskan prinsip Good Governance, maka nilai budaya “Mapalus” justru akan dimanfaatkan dalam pelaksanaan kecurangan penggunaan anggaran desa yang tentunya merugikan masyarakat. Tujuan penelitian ini adalah untuk mengeksplorasi dan menganalisis peran nilai budaya Mapalus dan prinsip good governance dalam mencegah kecurangan pada pengelolaan keuangan desa. Penelitian ini dilakukan selama enam bulan di Desa Kolongan, Kecamatan Talawaan, Kabupaten Minahasa Utara, Provinsi Sulawesi Utara. Hasil penelitian menunjukkan bahwa dalam penerapan prinsip Good Governance, pemerintah harus melibatkan masyarakat dalam proses pengelolaan keuangan daerah, mulai dari tahap perencanaan, pelaksanaan, pelaporan, dan pertanggungjawaban. Kemudian, masyarakat harus menjaga nilai budaya “Mapalus” dengan turut serta aktif dalam kegiatan penyelenggaraan pemerintahan melalui penyampaian aspirasi, pengawasan, dan berani mengkritik pemerintah untuk mewujudkan pemerintahan yang bersih dan mencegah penyalahgunaan dana desa. The implementation of regional autonomy provides opportunities for regional governments, including village governments, to regulate their own government in accordance with village characteristics. The Minahasa ethnic community has a high cultural value, namely "Mapalus". Mapalus is a form of mutual cooperation activity in social life that upholds harmony and peace to achieve common prosperity. However, if it is not supported by a government based on the principles of Good Governance, then the cultural values of "Mapalus" will actually be utilized in carrying out fraudulent use of the village budget which will certainly be detrimental to the community. The aim of this research is to explore and analyze the role of Mapalus cultural values and good governance principles in preventing fraud in village financial management. This research was conducted for six months in Kolongan Village, Talawaan District, North Minahasa Regency, North Sulawesi Province. The research results show that in implementing the principles of Good Governance, the government must involve the community in the regional financial management process, starting from the planning, implementation, reporting and accountability stages. Then, the community must maintain the cultural values of "Mapalus" by actively participating in government administration activities through conveying aspirations, monitoring, and having the courage to criticize the government to create clean government and prevent misuse of village funds.

Talent Development Strategies to Enhance Entrepreneurial Orientation among Creative Digital Industry Actors in the Megamas Area of Manado Kaligis, Jenny Nancy; Rawis, Joulanda Altje Meiske; Tumbelaka, Steven Set Xaverius; Karundeng, Frandy Efraim Fritz
Quantitative Economics and Management Studies Vol. 6 No. 4 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems4108

This study investigates the impact of talent development strategies on entrepreneurial orientation among actors in the digital creative industry in the Megamas area of Manado, Indonesia. Utilizing a quantitative associative approach, the research analyzes how structured talent initiatives influence entrepreneurial behavior directly and indirectly through digital competence as a mediating variable. Data were collected from 75 digital creative entrepreneurs using a validated Likert-scale questionnaire and analyzed using path analysis with SPSS version 26. The findings reveal that talent development significantly and positively affects both digital competence (β = 0.512, p < 0.001) and entrepreneurial orientation (β = 0.308, p < 0.01). Furthermore, digital competence also has a significant positive effect on entrepreneurial orientation (β = 0.476, p < 0.01), confirming its mediating role. The total effect of talent development on entrepreneurial orientation is strengthened through digital competence, yielding a combined influence of 0.552. These results underscore the importance of aligning talent development programs with efforts to improve digital readiness among creative entrepreneurs. The study contributes to the growing literature on digital entrepreneurship by highlighting the dual impact of talent strategies enhancing both technical and behavioral capabilities. It also provides practical implications for policymakers and stakeholders aiming to empower creative digital MSMEs in emerging markets. In particular, integrating digital skills training with entrepreneurial learning may offer a more comprehensive approach to boosting innovation, risk-taking, and market responsiveness in the creative industry. Future research may explore comparative studies across different urban creative hubs to deepen understanding of regional dynamics in talent-driven entrepreneurship.

Do the competencies of tax accounting students meet the skills required in the Industry 4.0 era? Sumual, Frida Magda; Karundeng, Frandy Efraim Fritz
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.4269

In this Industry 4.0 era, many college graduates are unemployed because they do not have the competencies that suit the company’s needs. In addition, companies in the Industry 4.0 era also require workers to master the internet and technology because in this era all company business operations are automated. The accounting profession, including the tax accounting profession, has also adapted to developments in technology and the internet in carrying out its duties. Accounting students are required to be able to adapt their taxation capabilities and digital skills to the needs of companies in the Industry 4.0 era. This research is descriptive qualitative research with secondary data sourced from various literature, especially job vacancy advertisements, and primary data in the form of interviews with accounting students. The results of the analysis show that companies in the Industry 4.0 era require students to master basic skills in taxation, especially those related to Income Tax, digital tax applications issued by the Directorate General of Taxes, and data processing applications, such as Ms. Excel, and accounting applications, for example Accurate and Odoo. In general, the accounting study program curriculum is in line with company needs, but there needs to be more training programs for tax practices and accounting computer applications.

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