Article Per Year (5 Year)
p-Index From 2021 - 2026
2.942
P-Index
This Author published in this journals
All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY 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
Sam Ratulangi University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 21 Documents
Search

 1   2   3 
Pengaruh Karakteristik Laporan Keuangan Dan Literasi Keuangan Terhadap Keputusan Berinvestasi Yang Dimoderasi Oleh Gender Korompis, Claudia WM; Sardjono, Olivia YM; Lintong, Diana N
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

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

Abstract

Tujuan penelitian ini untuk melihat moderasi gender terhadap pengaruh karakteristik laporan keuangan (LK) dan literasi keuangan pada keputusan berinvestasi. Responden penelitan ini adalah Dosen-dosen jurusan akuntansi pada PT di Sulawesi Utara. Penelitian ini menggunakan metode survei. Analisa dilakukan dengan Moderasi Sub grup, dimana moderasinya diuji menggunakan uji Chow. Hasil penelitian ini memperlihatkan bahwa gender memoderasi pengaruh karakteristik LK dan literasi keuangan terhadap Keputusan berinvestasi. Perempuan memoderasi lebih besar pengaruh literasi keuangan terhadap Keputusan berinvestasi, sedangkan laki-laki memoderasi lebih besar pengaruh karaktersitik LK terhadap Keputusan berinvestasi. Penelitian juga menunjukan bahwa suatu Keputusan berinvestasi tidak hanya dilihat dari perhitungan matematika dan ekonomi, namun faktor psikologis serta lingkungan dapat menjadi determinan pengambilan keputusan di pasar modal. Wanita cenderung memperhatikan kondisi keuangannya saat mempertimbangkan portofolio yang akan dipilih, sedangkan laki-laki lebih berani mengambill risiko ketika mampu menghitung return yang akan didapatkan saat menganalisa laporan keuangan.
Analysis of the Accounting Treatment of Grant Funds at the National Unity and Political Agency of Southeast Minahasa Regency Hosang, Mauren; Laihad, Hendrik; korompis, Claudia WM
ACCOUNTABILITY Vol. 13 No. 02 (2024): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.56587.13.02.2024.19-27

Abstract

Grant funds are a form of state responsibility for the provision of social services and welfare. Government grant funds go through budgeting, distribution and reporting stages. This research is to analyze the process and accounting treatment of grant funds at the Southeast Minahasa Regency National and Political Unity Agency. This study used descriptive qualitative method. The results of the research show that the accounting treatment of grant funds at the Southeast Minahasa Regency National and Political Unity Agency was declared to be in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards. The process of budgeting, distributing and reporting grant funds is in accordance with applicable regulations and there are several stages that must be passed so that the grant funds can be disbursed until they are accounted for. Indeed, there are obstacles in the process of accountability for grant funds by grant recipients, but this can still be adjusted. Keywords: Grants, Accounting Treatment
Makna Fee Audit dan Kualitas Audit dari Perspektif Akuntan Publik: Sebuah Studi Fenomenologi I Dewa Ayu Kristiantari; Putu Yudha Asteria Putri; Ni Made Suindari; Claudia Wanda Melati Korompis
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

Abstract

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.
Pengaruh Karakteristik Laporan Keuangan Dan Literasi Keuangan Terhadap Keputusan Berinvestasi Yang Dimoderasi Oleh Gender Claudia WM Korompis; Olivia YM Sardjono; Diana N Lintong
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10183

Abstract

Tujuan penelitian ini untuk melihat moderasi gender terhadap pengaruh karakteristik laporan keuangan (LK) dan literasi keuangan pada keputusan berinvestasi. Responden penelitan ini adalah Dosen-dosen jurusan akuntansi pada PT di Sulawesi Utara. Penelitian ini menggunakan metode survei. Analisa dilakukan dengan Moderasi Sub grup, dimana moderasinya diuji menggunakan uji Chow. Hasil penelitian ini memperlihatkan bahwa gender memoderasi pengaruh karakteristik LK dan literasi keuangan terhadap Keputusan berinvestasi. Perempuan memoderasi lebih besar pengaruh literasi keuangan terhadap Keputusan berinvestasi, sedangkan laki-laki memoderasi lebih besar pengaruh karaktersitik LK terhadap Keputusan berinvestasi. Penelitian juga menunjukan bahwa suatu Keputusan berinvestasi tidak hanya dilihat dari perhitungan matematika dan ekonomi, namun faktor psikologis serta lingkungan dapat menjadi determinan pengambilan keputusan di pasar modal. Wanita cenderung memperhatikan kondisi keuangannya saat mempertimbangkan portofolio yang akan dipilih, sedangkan laki-laki lebih berani mengambill risiko ketika mampu menghitung return yang akan didapatkan saat menganalisa laporan keuangan.
ANALISIS E-SYSTEM PAJAK IMPOR BEA MASUK (STUDI KASUS PADA PT POS INDONESIA CABANG MANADO) Rewah, Gabriella G.; Karamoy, Herman; Korompis, Claudia W. M
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 12 No. 4 (2024): JE. VOL 12 NO 4. 2024
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v12i4.59080

Abstract

Pajak merupakan sumber pendapatan suatu negara, karena pajak mempunyai fungsi sebagai fasilitias pembiayaan. Pajak impor bea masuk adalah salah satu pajak yang dipungut pada saat masuknya barang kena pajak dalam daerah pabean. Tujuan Utama untuk menganalisis e-system pajak impor bea masuk yang diterapkan di PT Pos Indonesia Cabang Manado. Penelitian ini menggunakan metode kualitati melalui wawancara dan studi dokumentasi untuk mengevaluasi implementasi e-system dalam proses bea masuk di PT Pos Indonesia Cabang Manado. Temuan Utama penelitian ini menunjukkan bahwa e-system pajak impor telah memberikan kemudahan dalam proses administrasi bea masuk, mempercepat pemrosesan dokumen, serta meningkatkan akurasi perhitungan dan pelaporan pajak kerugian pelanggan terkait perhitungan berdasarkan sistem elektronik, pengetahuan regulasi peraturan undang-undang pajak impor bea masuk, dan integrasi sistem dengan platform lainnya agar perlu ditingkatkan. Teori dan Praktis dari penelitian ini dengan memberikan kontribusi melalui pemahaman teoritis perpajakan dan teori human error, landasan teori human error berpengaruh terhadap sistem perpajakan melalui e-system, hambatan seperti jaringan internet, kesalahan input data pajak impor bea masuk, kurang pemahaman tentang syarat-syarat pelaporan barang impor. Dengan demikian penelitian ini melalui pemanfaatan e-system dalam proses penerimaan pajak impor dan bea masuk dapat memberikan pemahaman secara teori dan praktiksi untuk membandingkan keakuratan, efektivitas dan kemudahan e-system dalam pemungutan pajak impor bea masuk di PT Pos Indonesia Cabang Manado. Kata Kunci :  Pajak Impor, Bea Masuk, Pendapatan Negara, e-system
Persistensi laba dalam perspektif keagenan Rumawas, Alda Gabriela; Pontoh, Winston; Korompis, Claudia W. M.
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.250

Abstract

This study aims to empirically examine the effect of operating cash flow volatility, debt to asset ratio (DAR), and the size of accruals on earnings persistence in healthcare sector companies listed on the Indonesia Stock Exchange. This is a quantitative study using secondary data. The sampling technique used is purposive sampling, resulting in a sample of 11 companies over a research period of 5 years, producing a total of 55 research data points. The data analysis technique used is multiple linear regression with Jamovi software. The partial results of the study show that operating cash flow volatility and the size of accruals have a significant effect on earnings persistence, while the debt to asset ratio (DAR) does not have a significant effect on earnings persistence. Simultaneously, operating cash flow volatility, debt to asset ratio, and the size of accruals together have a significant effect on earnings persistence.
The influence of audit fees and audit tenure on audit quality with financial distress as a moderating variable (A case study on Property and Real Estate Companies in 2018-2022) Poluan, Lungchin; Sondakh, Jullie; Korompis, Claudia W. M.
The Contrarian : Finance, Accounting, and Business Research Vol. 4 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.252

Abstract

Audit quality is a crucial aspect that determines the reliability of financial statements and influences the economic decisions of stakeholders, where good audit practices can enhance transparency and trust in financial reports. In Indonesia's property and real estate sector, which involves complex transactions and high investment values, audit quality is essential to ensure the accuracy of financial statements and mitigate the risks of market fluctuations and regulatory changes that impact investment and funding decisions. The purpose of this study is to examine how audit fees and audit tenure affect audit quality and how financial distress moderates the relationship between independent and dependent variables. The population of this study consists of property and real estate companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling method used is simple random sampling, resulting in a sample of 50 companies. This study employs binary logistic regression analysis using SPSS version 29. The tests conducted include the overall model fit test, clarification matrix test, and hypothesis testing. The results show that audit fees do not significantly affect audit quality, audit tenure does not significantly affect audit quality, financial distress significantly moderates the relationship between audit fees and audit quality, and financial distress does not significantly moderate the relationship between audit tenure and audit quality.
The Influence of Price Earning Ratio (PER), Earning Per Share (EPS), Debt To Equity Ratio (DER) and Cash Dividend Policy on Stock Prices of Companies Listed on the IDX(Study on Consumer Goods Sector Companies for the Period 2019-2022) Novita Yura; Jullie J. Sondakh; Claudia W. M. Korompis
International Journal of Economics Accounting and Management Vol. 1 No. 6 (2025): IJEAM - March 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i6.1171

Abstract

This study aims to analyze the impact of Price Earning Ratio (PER), Earnings Per Share (EPS), Debt to Equity Ratio (DER), and Cash Dividend Policy on the stock prices of companies listed on the Indonesia Stock Exchange (IDX), focusing on the Consumer Goods sector for the 2019-2022 period. This research adopts a quantitative approach utilizing secondary data. The sampling technique used is purposive sampling, a non-probability sampling method, which resulted in 23 selected companies from a total of 119. The data were analyzed using descriptive statistical analysis, classical assumption tests, multiple linear regression, and hypothesis testing with IBM SPSS version 26. The findings indicate that PER, EPS, and cash dividends significantly influence stock prices, suggesting that strong financial performance and consistent dividend distribution enhance investor confidence. Conversely, DER does not show a significant effect, implying that the company's capital structure does not directly impact stock price fluctuations in the Consumer Goods sector. These findings provide valuable insights for investors and financial managers in making informed investment decisions.
Analisis penerapan penentuan harga jual menggunakan metode cost plus pricing dengan pendekatan full costing pada Kopi Chuseyo Manado Rembet, Pingkan Christy; Budiarso, Novi S.; Korompis, Claudia W. M.
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.351

Abstract

This study aims to analyze the application of the cost plus pricing method using the full costing approach in determining the selling price at Kopi Chuseyo Manado. The background of the study is based on the franchise policy where the selling price is set centrally, without fully considering the local branch’s production and nonproduction costs. This research uses a descriptive qualitative method with a case study approach. Data were collected through interviews and documentation, then analyzed by calculating the cost of goods manufactured using the full costing method and determining the selling price by adding a profit margin. The results show a discrepancy between the centrally determined selling price and the price calculated using the cost plus pricing method. This method is considered more accurate as it includes all relevant costs, helping the business achieve optimal profit and avoid losses due to inaccurate pricing. The study recommends this method for similar MSMEs to improve pricing accuracy.
Analisis komparatif penerimaan pajak dan retribusi daerah sebelum dan sesudah pemberlakuan Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Pemerintah Pusat dan Pemerintah Daerah di Badan Pendapatan Daerah Kota Manado Tamyn, Linda Ignatia; Warongan, Jessy D. L.; Korompis, Claudia W. M.
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.364

Abstract

This study analyzes the impact of Law No. 1 of 2022 concerning the Financial Relationship between the Central and Regional Governments (UU HKPD) on local tax and retribution revenues in Manado City. Using a descriptive qualitative method, data were collected through interviews with the Regional Revenue Agency (Bapenda) and secondary data from revenue realization reports for 2023–2024. The results show that local tax revenues increased from IDR 369.47 billion in 2023 to IDR 403.74 billion in 2024, mainly due to tariff adjustments and the consolidation of several tax types into the Specific Goods and Services Tax (PBJT). However, the impact of the motor vehicle tax surcharge and transfer fee will only be seen in 2025. Meanwhile, local retribution revenues remained relatively stable, at IDR 4.74 billion in 2023 and IDR 4.57 billion in 2024, as Bapenda only manages waste retribution. These findings indicate that the UU HKPD significantly reshaped local tax structures but had limited effects on retribution revenues. The study highlights the need to optimize collection policies and expand the revenue base to strengthen Manado City’s fiscal independence.
Co-Authors Azis, Taufiqurrahman Budiarso , Novi Swandari David Paul Elia Saerang Destrina Maria Diana N Lintong Diana Nova Lintong Ermanti L Giroth, Fiergil Kevin Grace Ezra Aulia Deborah Simanungkalit Hendrik Gamaliel Hendrik Gamaliel Herman Karamoy Hosang, Mauren I Dewa Kristiantari Jessy D. L. Warongan, Jessy D. L. Jullie J Sondakh Jullie J. Sondakh Laihad, Hendrik Lintong, Diana N Ni Made Suindari Novi S. Budiarso, Novi S. Novi Swandari Budiarso Novita Yura Olivia YM Sardjono Poluan, Lungchin Putu Yudha Asteria Putri Rafael, Kevin Rembet, Pingkan Christy Rewah, Gabriella G. Rumawas, Alda Gabriela Sardjono, Olivia YM Sipolo, Gerall Henry Stanly W Alexander Tamyn, Linda Ignatia Warouw , Irene Christina Winston Pontoh