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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Hasanuddin Economics and Business Review AFRE Accounting Financial Review Journal of Technopreneurship on Economics and Business Review (JTEBR) International Journal of Environmental, Sustainability, and Social Science Jurnal Bisnis Mahasiswa Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Maqrizi : Journal of Economics and Islamic Economics The Contrarian: Finance, Accounting, and Business Research Jurnal Akuntansi Manado (JAIM) Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis International Journal of Economics, Accounting, and Management
Claudia W.M Korompis
Department Of Accounting, Faculty Of Economic And Business, Sam Ratulangi University
Religion Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Other

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PENGARUH FAKTOR PENGETAHUAN BISNIS, APLIKASI KEMAJUAN SISTEM, USER SUPPORT, PROGRAMMING, DAN PERENCANAAN SISTEM TERHADAP PENENTUAN PENGEMBANGAN KUALITAS PROFESIONAL DI BIDANG SISTEM INFORMASI AKUNTANSI PADA PERUSAHAAN KONTRAKTOR DI KOTA MANADO Korompis, Claudia W.M
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 2 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.2.5057.2014

Abstract

After the development of technology, in which the information system is planned on the basis of the computer, the computer becomes a dominant role. Developers sistempun not an accountant, but rather a group of computer programmers who study accounting and then construct a system with the help of the workers in the company's accounting. College as a container in the form of competent personnel who are experts in the accounting information system, should undertake the development of the material accounting information system that can accommodate the need for accounting processes in a dynamic situation at this time. This study aims to determine whether the Business Knowledge, Application Advancement System, User Support, Programming, and Planning System affect the determination of the quality of professional development in the field of accounting information systems contracting company in the city of Manado. The analysis method used is multiple linear regression. The results showed that the variables of business knowledge, Application Advancement System, User Support, Programming, Planning System but less significant effect on the determination of the quality of professional development on the Accounting Information System contractor in the city of Manado.
PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ORGANISASI NIRLABA PADA SANGGAR SENI BUDAYA LOGOS MA’KANTAR Korompis, Claudia W.M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 9, No 3 (2014)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.9.3.6124.2014

Abstract

Global economic development could not be separated from the role of an organization of profit and non-profit organizations. Non-profit organizations (non-profit) into a container made of human resources as the most valuable asset. Although it is not concentrated on profits, but the financial reporting presented by this organization must have a standard as a basis for the preparation and reporting to interested parties. SFAS No. 45 states that non-profit organizations to obtain resources from the donations of members and other contributors do not expect any compensation from the organization. The objective of financial statements for internal parties is to know the financial situation that exists in the organization, while external parties aimed to determine whether the available funds have been used properly and in the attached financial statements of the organization. The study was conducted at the Cultural Arts Studio Logos Ma'kantar. This study aims to look at how the financial statements Cultural Arts Studio Logos Makantar whether in accordance with SFAS No. 45.Metode analysis used is descriptive qualitative method outlines the nature, describing, comparing a data.Hasil and conclusions of this study are the financial statements of Studio Art culture Logos Makantar not prepare financial statements in accordance with the format of the financial statements of a non-profit that exists in SFAS No. 45, and this makes the board are encouraged to immediately apply the financial statements in accordance with SFAS No. 45 for the benefit of the organization in the future.
DAMPAK TEKNOLOGI INFORMASI DALAM PENGENDALIAN INTERNAL UNTUK MENGANTISIPASI KECENDERUNGAN KECURANGAN AKUNTANSI Korompis, Claudia
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 4 (2014): Going Concern Vol. 9 No. 4 Desember 2014
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fraud or Cheating is an act of deliberate dishonesty to deprive the rights or property of people / other party. In the context of the audit of financial statements, fraud is defined as the misstatements in the financial statements are done on purpose. Companies that were identified to be cheating may result in bankruptcy. Here, the role of the internal control system is needed. Management of designing a system of internal controls so that they mendapatakan reliability of financial reports, the efficiency and effectiveness of operations, and compliance with laws and regulations. In the Modern Era, an internal control system can not be separated from the development of Information Technology. When developing a business enterprise and the need for increased information, usually the company will increase its IT systems. The advantages of information technology is its ability to handle complex business transactions in the sheer number of large efficiently. With the good information technology would significantly reduce the opportunity to commit fraud (Elder, Beasley, Arens, Jusuf: 2013).
ANALISIS PERLAKUAN AKUNTANSI AGRIKULTUR PADA PETANI KELAPA PADA DESA DI DAERAH LIKUPANG SELATAN : DAMPAK RENCANA PENERAPAN ED PSAK NO.69 TENTANG AGRIKULTUR Korompis, Claudia W.M.
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13058.2016

Abstract

Biological assets is a unique asset, because of the transforming growth even after biological assets generate an output. Although it has many unique, but the financial management of biological assets still have to refer to the Financial Accounting Standards. Currently the Financial Accounting Standards Board (DSAK) issued SFAS No. ED 69 on agriculture which will come into force on 1 January 2017. According to this SFAS Biological assets are measured at initial recognition and at the end of each reporting period at fair value less costs to sell. Many of Regions, especially in the village do not know the accounting treatment for biological assets. This makes researchers want to analyze the impact of the application of IAS 69 ED is the continuation of agricultural farmers' efforts in this regard coconut trees in the village in the district South Likupang. With the proper financial management from the village, will support the country's economy as a whole, especially in the face of the MEA. This research uses descriptive analysis. The results of this study indicate that in general the village in the Regional South Likupang not apply to recognize the fair value of their assets. The traditional system by recognizing the asset at the acquisition price is still the basis in preparing the financial statements. But with this study are expected, farmers / entrepreneurs start applying SFAS palm plant began in 2017. Keywords: Accounting, Agriculture, ED IAS 69, Village.
PENGARUH NARSISME KLIEN, AUDIT FEE, INDEPENDENSI, SKEPTISME PROFESIONAL, DAN INTERLOCK AUDITOR EKSTERNAL TERHADAP AUDIT JUDGEMENT DALAM PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA KAP DI MANADO) Korompis, Claudia Wanda Melati; Latjandu, Lady Diana
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.17977.2017

Abstract

A material misstatement is the beginning of a fraud that can not be detected by an auditor and may have negative effects on the financial reporting process. The Internal factors related to the audit work environment in this research are audit fees, Independence, professional skepticism and Auditor Interlock. Sometimes, the amount of audit fee makes an auditor in a dilemma position on giving the opinion about the fairness of financial statements relating to the interests of many parties. The other factor which making a dilemma problem is Independence. Independence should be maintained by an auditor to provide a neutral assessment of the financial statements. Researchers also choose professional skepticism as things that need to be developed in order to reduce the adverse effects of fraudulent financial statement. The last Internal factor in this research is Auditor Interlock that may help auditor to get all disclosure that they’re needed. The unique external factor is client narcissism. Narcissism is known as a distorted personal characteristic that may obstruct an auditor's opinion statement according to the scope of the examination.The samples are all external auditors in KAP which operating in Manado area. Multiple linear regression analysis is an analysis thecnique that used in this research. Instrument in this research is questionnaire and processed using SPSS program.The results of this study indicate that the Audit fee and Independence have a significant effect on audit judgment. While Client Narsism, Professional Skepticism, and Interlock external auditors have no significant effect on audit judgment. Key Words: Narcissism, Fee, Independence, Skepticism, Interlock, Judgment
PENGARUH ATURAN ETIKA TERHADAP KUALITAS AUDIT YANG DIMEDIASI OLEH PENGENDALIAN MUTU (SURVEI PADA AUDITOR BPK RI) Korompis, Claudia Wanda Melati
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 04 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.04.22240.2018

Abstract

The fraud cases involving government auditors certainly erode public trust. The importance of improving audit quality to increase the public trust makes author interested in conducting research that seeks to measure the determinants of audit quality. Before Enron and Worldcom’s accounting scandal on 2001-2002, studies that measured audit quality generally still use KAP-size proxies. DeAngelo's (1981: 186), states that: "The quality of audit services is defined as a market-assessed joint venture, which will both (a) discover a breed of client's accounting system, and (b) report the breach". Ethical rules become independent variables in this study. In addition, author also added Expectancy Theory to mediate the relationship between ethical rules and audit quality represented by quality control variables. This model was inspired by Aldhizer et al. (1995) where the measure of audit quality can also be assessed from how much the level of adherence and appropriateness of the client's financial statements to the rules, laws, and applicable standards. The results of the study indicate that ethical rules have an influence on audit quality by mediating by quality control.Keywords : Ethics, Control, Audit.
Perkembangan Pertimbangan Profesional Auditor dan Kualitas Audit Claudia Wanda Melati Korompis
Journal of Technopreneurship on Economics and Business Review Vol. 1 No. 1 (2019)
Publisher : Fakultas Ekonomi, Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37195/jtebr.v1i1.18

Abstract

Praktik akuntansi dan audit akan terus berubah sepanjang masa. Bukti perubahannya adalah melalui paradigma yang terus bergeser. Akuntansi mulanya hanya dipahami sebagai pelaporan transaksi keuangan yang bersifat historis sedangkan audit sebagai pemeriksaan berbagai transaksi keuangan entitas berdasarkan standar yang berlaku. Pemahaman terhadap akuntansi kemudian bergeser lebih kepada menafsirkan suatu fenomena ekonomi yang kompleks. Pertimbangan dan pengambilan keputusan dalam audit sangat dibutuhkan karena auditor menjadi pihak ketiga yang independen untuk memberikan pendapat yang tidak memihak bagi stakeholder dalam mengambil keputusan bisnis. Metode yang digunakan dalam penelitian ini berbentuk rerangka konseptual untuk menjelaskan perkembangan konsep pertimbangan auditor dan kualitas audit. Penelitian ini bertujuan untuk meilihat pergeseran konsep pertimbangan audit dari model normatif kepada pengujian atas proses kognitif, yang diharapkan dapat menemukan alat bantu keputusan auditor yang akan berimplikasi langsung kepada kualitas audit. Hasil penelitian ini memperlihatkan pentingnya memahami proses kognitif yang mendasari pertimbangan untuk membangun kepercayaan pada diri dan meningkatkan tingkat akurasi informasi dalam membentuk keputusan yang tepat.
The Effect of Income and Operating Expenses on Net Profit with Capital EXpenditure as a Moderation Variable (Study on Sector Companies Energy Listed on The Idx Period 2018 - 2021) Febrinia ANASTHASYA; Jullie J. SONDAKH; Claudia W.M. KOROMPIS
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.787 KB) | DOI: 10.38142/jogta.v1i1.369

Abstract

This study aims to determine the effect of income and operating expenses on net profit with capital expenditure as a moderation variable in energy sector companies listed on the Indonesia Stock Exchange. The type of research method used is quantitative. The population used in this study are energy sector companies listed on the Indonesia Stock Exchange. The samples used in this study were energy sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period that met the predetermined criteria, namely 41 samples. The data source used in this study is secondary data with documentation data collection techniques. The analytical techniques used in this study include descriptive statistical analysis, outer model, inner model and hypothesis testing with the help of the SmartPLS 3.0 program. The results indicate that income affects net profit, operating expenses do not affect net profit and capital expenditure does not moderate the effect of income and operating expenses on net profit.
Simple Financial Statements For Individual Companies: Concepts and Technicues Based on Mapalus Philosophy Anneke WANGKAR; Claudia Wanda Melati KOROMPIS; I Dewa Ayu KRISTIANTARI
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.637 KB) | DOI: 10.38142/jogta.v1i1.391

Abstract

The author aims to provide a concept and technique of simple financial reporting and introduce the benefits of financial accountability. Authors use a qualitative method or approach with phenomenological studies. Mapalus philosophy is appointed to create a concept and technique of financial accountability for the business of an independent, non -manipulative, and objective individual company. The results of this study are expected to contribute to policymakers and especially respective business owners to report their business results as well as possible through techniques and simple and easy-to-understand strategies and ways.
The Development Of Professional Judgment Research Claudia Wanda Melati KOROMPIS
International Journal of Environmental, Sustainability, and Social Science Vol. 3 No. 2 (2022): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v3i2.154

Abstract

The auditor's professional judgment quality is essential to maintain and improve. Therefore, careful judgment by an independent third-party can assist the company in its operations. The purpose of this research is to see the development of judgment and decision-making (JDM) in Indonesia and its benefits in improving the quality of auditor judgment, especially auditors in the Indonesian supreme audit institution environment. This thinking is based on that (1) there has been a shift in JDM audit research from a normative model to a cognitive process (2) human cognition is limited, so a cognitive strategy is needed to assist humans in making quality judgments. This study guides designing effective empirical research using this conceptual framework. The framework adopted from this research helps improve the auditor's understanding of the appraisal process that can assist the auditor's appraisal performance by providing a practical suggestion through a cognitive strategy. The result of this research is that the personality factor is one of the factors that influence the auditor's assessment. Certain behaviors are more likely to occur if associated with high expectations and motivational reinforcement. Motivation is linearly related to individual expectations. Future researchers are expected to determine which type of character should be displayed higher. When researchers know which characters can stand out in improving performance, providing motivational reinforcement for the whole individual will be effective. Individual motivation will cause human cognition to be better because there is an urge to direct maximum thinking skills to get the best work results.
Co-Authors Anneke WANGKAR Azis, Taufiqurrahman Bong, David Christian Budiarso , Novi Swandari David Paul Elia Saerang Destrina Maria Diana N Lintong Diana Nova Lintong Diana Nova Lintong ELEM, Sutri Ermanti L Febrinia ANASTHASYA Gerald William Sanger Giroth, Fiergil Kevin Grace Ezra Aulia Deborah Simanungkalit HALIM, Maria Monica Angela Haris, Chadijah Heince R. N. Wokas Hendrik Gamaliel Hendrik Manossoh Hendrik Manossoh Hendrik Manossoh, Hendrik Herman Karamoy Hosang, Mauren I Dewa Ayu KRISTIANTARI I Dewa Ayu Kristiantari I Dewa Kristiantari Jan, Radlyah Hasan Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jessy D.L Warongan, Jessy D.L Jullie J Sondakh Jullie J. SONDAKH Jullie J. Sondakh JUNIOR LAKAT Kawung, George Manuel Victor Khusnul Qotimah Laihad, Hendrik Latjandu, Lady Diana Leonardo Tindige Lintje Kalangi Lintje Kalangi Lintong, Diana N Mamonto, Teguh Setiawan Merinda H. Ch. Pandowo Mintardjo, Christoffel Mardy Oktarisa Ni Made Suindari Nov Stella Exaudia Lario Novi S. Budiarso, Novi S. Novi Swandari Budiarso Novita Yura Ogi, Imelda W. J. Olivia Y. M. Sardjono Olivia YM Sardjono Olivia Yulieta Megi Sardjono Poluakan, Angely Agnes Poluan, Lungchin Putu Yudha Asteria Putri Rafael, Kevin Rembet, Pingkan Christy Rewah, Gabriella G. Rianto, Tribrata Putra Rorong, Ita Pingkan Fasnie Rumawas, Alda Gabriela Runa, Yesika Sardjono, Olivia YM Selpiana Bonte SENDUK, Adalee Sengkey, Michael Sipolo, Gerall Henry Stanly W Alexander Suindari, Ni Made Sumilat, Milan Tamyn, Linda Ignatia Tri Oldy Rotinsulu Warouw , Irene Christina Winston Pontoh