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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 5 Documents
 1 
Search results for , issue "Volume 1 Issue 3, 2019" : 5 Documents clear
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.
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.
Effectiveness testing of reporting systems and organizational responses toward whistleblowing intentions Muskita, Frandyo Izak; Utami, Intiyas; Hapsari, Aprina Nugrahesthy Sulistya
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.art1

Abstract

Whistleblowing is disclosure of individual or organizational frauds committed by members of an organization. Reporting and response system in organizations are related to whistleblowing intentions and they are considered by whistleblowers to conduct whistleblowing action. This study was conducted to examine the causality relationship between the reporting systems and the organizational responses with whistleblowing intentions. This study was conducted as a laboratorial study at two universities in Central Java with 88 students in Account­ing major as respondents in this study of which this study produced 73 data that are ready to use. The study uses 2x2 between subjects design and manipulates the reporting systems and organizational responses. The result showed that subjects who used an online reporting system and received a response system of whistleblower tended to have higher intentions in carrying out whistleblowing. On the other hand, subjects who used an offline reporting system and who did not received a response system of whistleblower tended to be lower in their inten­tions to do whistleblowing.
Do dissemination and risks increase the willingness to disclose assets? Rahayu, Isti; Ruhin, Shofi Yasmina
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.art2

Abstract

This research aims to find out the influence of taxpayers’ knowledge on the willingness to disclose assets strengthened by dissemination and risks of sanction impositions. The research sample is the taxpayers listed in the tax office. A total sample of 103 taxpayers was taken using convenience sampling method. Tests were carried out using moderated regression analysis. The research findings reveal that taxpayers’ knowledge has a positive influence on the willingness to disclose assets, the risks of sanction impositions moderate the influence of taxpayers’ knowledge on the willingness to disclose assets, while dissemination does not moderate the influence of taxpayers’ knowledge on the willingness to disclose assets. Therefore, an increase in taxpayers’ knowledge is needed, primarily on tax sanctions as it is evident to strengthen the influence of taxpayers’ knowledge on the willingness to disclose assets.
The effect of corporate social responsibility, profitability, independent commissioners, sales growth and capital intensity on tax avoidance Faradisty, Astrid; Hariyani, Eka; Wiguna, Meilda
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.art3

Abstract

This study aims to examine and determine the effect of corporate social responsibility, profitability, independent commissioner and sales growth on tax avoidance.The sampling method used in this study was the purposive sampling method for the period 2015-2017 in the Indonesian stock exchange at 154 manufacturing companies and 32 samples with multiple regression analysis. The results shows that the variables of corporate social responsibility, independent commissioner, and sales growth variables have an effect on tax avoidance. On the other hand, the variables of profitability and capital intensity does not affect tax avoidance. For future studies it is necessary to add an independent variable to see its effect on tax avoidance and to compare it with samples in other sectors outside manufacturing companies.

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