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Journal of Contemporary Accounting
Published by Universitas Islam Indonesia
ISSN : -     EISSN : 26571935     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Contemporary Accounting (JCA) is a peer-reviewed journal published three times a year (January-April, May-August, and September-December) by Master in Accounting Program, Faculty of Economics, Universitas Islam Indonesia. JCA is intended to be the journal for publishing articles reporting the results of research on accounting. JCA is a media of communication and reply forum for scientific works especially concerning the field of the contemporary accounting studies of developing countries. The JCA invites manuscripts in the various topics include, but not limited to, functional areas of Financial Accounting, Management Accounting, Public Sector Accounting, Islamic Accounting, Sustainability Reporting, Corporate Governance, Auditing, Fraud Accounting, Corporate Finance, Accounting Education, Ethics and Professionalism, Information System, Financial Management, and Taxation. Papers presented in JCA are solely authors responsibility.
Arjuna Subject : -
Articles 102 Documents
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Altman model for measuring financial distress: Comparative analysis between sharia and conventional insurance companies Nustini, Yuni; Amiruddin, Ahmad Rijal
Journal of Contemporary Accounting Volume 1 Issue 3, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss3.art4

Abstract

The purpose of this study is to examine the financial ratios that affect the condition of financial distress of an insurance company employing the Altman model and then comparing the financial distress of Islamic and conventional insurance companies. The sample of this study consisted of 36 Islamic insurance companies and 49 conventional, the sample was selected by purposive sampling. The statistical method used to test the research hypothesis is multiple linear regression analysis and sample t-test. The results showed that Retained Earning to Total Asset (RETA), Earning Before Interest and Taxes to Total Asset (EBITTA), Book Value of Equity to Book Value of Total Debt (BVEBVTD) are significant variables to determine the financial company's distress and there are differences between the financial distress of Islamic financial distress insurance and conventional insurance. The results of this study are expected to provide information for internal and external parties about the Altman ratio which is very dominant in predicting financial distress as well as providing information on which insurance company is good for avoiding financial distress. For parties with an interest in the differences between Islamic insurance companies and conventional insurance, the results of this study can be used as material for consideration and evaluation of determining which company to choose.
Testing the role of independent supervisory board characteristics on the relationship between earnings management and quality of corporate social reporting disclosure Widyaniandhita, La-Dibba Aulia; Solihin, Mahfud
Journal of Contemporary Accounting Volume 2 Issue 3, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss3.art4

Abstract

This research aims to examine whether a company with high earnings management discloses high quality Corporate Social Reporting (CSR) information to obscure the stakeholders’ view related to earnings management practice within the company. The characteristics of independent supervisory board as formal supervisor is predicted to weaken the relation between earnings management and quality of CSR disclosure. Using Thompson Reuters and Osiris databases, 242 samples consist of 36 companies from 5 countries, namely Indonesia, Malaysia, Singapore, Thailand and Philippines were obtained. The results show that the proportion of independent supervisory board has negative role in moderating the relationship between earnings management and quality of CSR disclosure. The larger the proportion of independent supervisory board, the more effective the supervisory board in conducting supervision so the earnings management decreases. Companies with low earnings management do not have tendency in disclosing the CSR information with better quality as an effort to obscure the earnings management, so CSR information is revealed truthfully or even lower than expected.
Performance improvement through internal control, experience and individual rank Wardayati, Siti Maria; Miqdad, Muhammad; Efendi, Husnul Irfan; Arisandy, Frisma Novela
Journal of Contemporary Accounting Volume 1 Issue 2, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss2.art4

Abstract

This research was conducted to see and assess the extent to wich employee performance can consistently maintain the quality of health centers that it provides. Moreover, it also aims to examine and analyze the effects of internal control, experience and individual rank factors on the employee performance using multiple regression analysis to test the hypothesis. This study uses simple random sampling method to obtain 37 respondents working at the Health Centers of Jember as the research samples. The data used are primary data obtained from the respondents directly through questioners. The results show that control activities and individual rank have significant effect on the employees performance, whereas control environment, risk assessment, information and communication, supervision, and experience do not significantly affect the employees performance at Health Centers of Jember. The implications of this research show that an increase in control activities and employees competence will improve the performance of the Health Center.
Determinants of tax avoidance: Evidence from Indonesian mining industry Sulistiyanti, Umi; Dwi Saputra, Aristianto
Journal of Contemporary Accounting Volume 2 Issue 3, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss3.art5

Abstract

Tax avoidance is one of the company strategies to alleviate the company's tax burden by minimizing the amount of tax that must be paid legally. The mining sector is the most vulnerable sector to practice tax avoidance because this sector gains large profits from the mining activities carried out. This study aims to empirically examine the influences of executive incentive, corporate risk, corporate governance, and accounting conservatism on tax avoidance. The research population of this study was mining companies listed in the Indonesia Stock Exchange (IDX) from 2012 to 2017 as many as 41 companies. These research samples were 5 companies or 30 observation data selected by purposive sampling method. The data used is secondary data which is then analyzed using multiple regression. The result of the research showed that audit quality and accounting conservatism had negatively significant effects on tax avoidance. Meanwhile, executive incentive, corporate risk, institutional ownership, independent commissioners, and audit committee did not effect on tax avoidance.
The role of risk management and good governance to detect fraud financial reporting Sunaryo, Kunti; Astuti, Sri; Zuhrohtun, Zuhrohtun
Journal of Contemporary Accounting Volume 1 Issue 1, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss1.art4

Abstract

The aim of this study is to investigate the organizational factors, auditor opinion and the role of internal auditor in banking industry to detect fraud in Indonesia. Observation data in this study are the years from 2013 to 2017. This study is an empirical study and the data are selected by using sampling technique. Observation data in this study are as many as 45, and are processed by using logistic regression analysis instrument. The dependent variable studied is fraud. Meanwhile, the corporate organizational factors are risk disclosure and independency of intern auditor function as well as independent auditor opinion. The testing result proofs that there is no corporate organizational variable and independent auditor opinion significantly affecting indication of fraud in banking company.
The effect of sunk cost, framing effect, and educational background on the escalation of commitment Permatasari, Astria Wulan; Budiarti, Laeli; Srirejeki, Kiky
Journal of Contemporary Accounting Volume 2 Issue 1, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss1.art5

Abstract

The purpose of this study is to examine whether negative framing and sunk costs affecting the escalation of commitments with an educational background as moderating variable. The study uses an experimental study approach with 2 x 2 x 2 within-subjects design. There were 39 managers from a state-owned enterprise who participated in this experiment. The result indicates that sunk costs and negative framing effect the escalation of commitment. In contrast, the educational background did not moderate the relationship between sunk cost and negative framing to the escalation of commitment.
The Influence of corporate governance, audit quality, and ownership, on financial instrument disclosure in Indonesia Probohudono, Agung Nur; Sugiharto, Bambang; Arifah, Siti
Journal of Contemporary Accounting Volume 1 Issue 3, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss3.art5

Abstract

This research analyzed the influence of corporate governance, audit quality, public ownership, and foreign ownership, on financial instrument disclosure by Indonesian firms. Leverage, ROA, and size were used as control variables. The sample comprised of 71 manufacturing firms, determined using a purposive sampling method. Observational data for the years 2009-2013, are in the transition period of International Financial Reporting Standards implementation. Analyze data using multiple regressions. Test results show simultaneously, the scores of independent and control variable have positive influence. The results of partial testing of corporate governance, audit quality, public ownership, and foreign ownership scores have significantly positive influence.
Investigating the influence of business intelligence on the quality of decision making in an Indonesian fertilizer company Urumsah, Dekar; Ramadhansyah, Heri
Journal of Contemporary Accounting Volume 1 Issue 2, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss2.art5

Abstract

This study investigates the factors influencing the quality of decision making in Indonesian fertilizer sector. Business intelligence management, business intelligence scope, data quality, content quality, and information quality are the examined factors. Empirical study was conducted through survey questionnaire from top and operational managers who operated a business intelligence system. A structural equation modelling using Partial Least Square is condected through the analysis of 111 usable the questionnaires. The results of the study show that business intelligence management is the main factors influencing the quality of decision making. The study contributes to both academia and industry by provide new insights for managers regarding to the influence of business intelligence on the high quality of decision making. This could serve as a guideline for organizations in understanding the important factors that should be considered when deciding to improve the quality of decision making.
The effect of e-local tax return usage towards local tax compliance Wibowo, Hari Tri
Journal of Contemporary Accounting Volume 2 Issue 2, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss2.art3

Abstract

The objectives of this study were to explore the factors that affected the usage of e-local tax return, user satisfaction and local tax compliance, such as subjective norms, output quality, self-efficacy, anxiety, perceived usefulness, perceived ease of use, and intention to use e-local tax return. The data collecting method was through a survey by spreading questionnaires to taxpayers who already use e-local tax return. The total of the respondent was 62 people and the data taken was managed by using SmartPLS3 software. The research results showed that subjective norm and output quality did not affect the perceived usefulness. However, self-efficacy and anxiety took effect on the perceived ease of use. Perceived ease of use took effect on perceived usefulness, intention to use e-local tax return, and user satisfaction. Perceived usefulness took an effect on user satisfaction, but it did not affect the intention to use e-local tax return. intention to use took an effect towards e-local tax return usage. Then e-local tax return usage took an effect on local tax compliance, but it did not affect user satisfaction. User satisfaction did not affect local tax compliance. These research results can be tools to plan a strategy for the Board of Finance and Asset Management of Yogyakarta City related to the implementation of e-local tax return in the future.
The influence of accounting students’ perception of public accounting profession: A study from Indonesia Laksmi, Ayu Chairina; Al Hafis, Savero Izkha
Journal of Contemporary Accounting Volume 1 Issue 1, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss1.art5

Abstract

Public accounting profession is one of prestigious and important professions in Indonesia. Recent data, however, show that the number of public accountants in Indonesia is very small compared to the population. Thus, accounting students’ perception regarding the public accounting profession needs to be investigated. This study aims to investigate the influence of accounting students’ perception of public accounting profession toward their interest to the public accounting profession. A sample of 100 students from three different universities in Indonesia were used as respondents. The results demonstrate that financial rewards, professional recognition, labour market considerations and professional training positively influence the interests of accounting students to become a public accountant. The results also indicate that working environment, social values and personality have no influences on accounting students’ interest to become a public accountant.

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