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All Journal Intellectual Capital, Jurnal Akuntansi Kontemporer
Kholidiah
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Economics, Econometrics & Finance Education

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Ethics Use In Accounting Science Teaching : Study Of Phenomenology In Accounting Study Program Wijaya Kusuma Surabaya University Kholidiah
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 1 (2024): May
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

This study aims to explore and analyze the content of ethics in teaching courses in accounting sciences, namely Introduction to Accounting, Cost Accounting, Management Accounting, and Advanced Financial Accounting. The object of this research is the Accounting Study Program at the Faculty of Economics and Business, University of Wijaya Kusuma Surabaya. The subjects of this study were 8 accounting lecturers and 24 accounting students. The research approach uses a qualitative phenomenological approach by observing, interviewing, documenting and digging for other information that supports the results of this study. The results showed that based on the accounting curriculum offered, the ethical content contained in the four accounting subjects was still lacking or even there was no specific material discussing ethics.
Pengaruh Konservatisme Akuntansi, Leverage, Ukuran Perusahaan, Dan Penghindaran Pajak Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sub Sektor Perdagangan Di Bursa Efek Indonesia Tahun 2019-2021 Laurensya Monica; Kholidiah
INTELLECTUAL CAPITAL, Jurnal Akuntansi Kontemporer Vol 1 No 2 (2024): November
Publisher : LPPM Universitas Wijaya Kusuma Surabaya

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Abstract

The purpose of this research is to examine and evaluate how accounting conservatism, leverage, company size, and tax avoidance affect a company's value. The research population was selected to be the manufacturing trade sub-sector companies listed on the Indonesia Stock Exchange in 2019–2021. Up to 85 businesses were used as research samples when data was collected. Purposive sampling is the data collection method used, and information is collected with special considerations tailored to the objectives or research problems. Multiple linear analysis is defined as the analytical method used in the written research. Data from the results of hypothesis testing show that tax avoidance has a negative impact on firm value, while leverage and firm size have a positive impact. Accounting conservatism has a limited impact on firm value, but all four factors can still influence it.
Co-Authors Laurensya Monica