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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 6 Documents
 1 
Search results for , issue "Volume 7 Issue 1, 2025" : 6 Documents clear
Detecting financial statement audit quality factors in companies registered on the Jakarta Islamic Index (JII) period 2018-2022 Sakinah, Gina; Irma, Ramadhani Irma Tripalupi; Serda, Serda Mulyasa Insani; Ade, Ade Ponirah
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
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.vol7.iss1.art4

Abstract

This study aims to determine the factors that affect the quality of financial statement audits in companies listed on the Jakarta Islamic Index (JII) for the 2018-2022 period. This research uses a descriptive method with a quantitative approach. The type of data used in this study is in the form of quantitative data that is calculated directly. The data source is secondary in the form of annual financial statements published by each company listed in the Jakarta Islamic index (JII) for the 2018-2022 period. In this study, the population is companies listed in the Jakarta Islamic Index (JII) for the 2018-2022 period. There are 30 companies that make up the population in this study. The sampling method in this study used purposive sampling techniques. Then test the data using logistic regression. The results showed that the audit delay variable showed that there was no partial influence on audit quality. The audit fee shows that there is no partial influence on audit quality. Audit delay and audit fee show that there is no simultaneous effect on Audit Quality.
The effect of green innovation in mediating the effect of ownership on profitability growth Rahman, Syarif Syahrul; Heniwati, Elok; Helmi, Syarif M.
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
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.vol7.iss1.art5

Abstract

This study investigates the Influence of Green Innovation (GI) in mediating the effect of Ownership on profitability growth, based on the Resource-Based View (RBV) theory. Profitability growth is measured using Return on Assets (ROA) for companies listed in the LQ45 index during the 2018–2022 period, with purposive sampling. Data analysis was conducted using Panel Data Regression Analysis through EViews 12 software. The results show that Ownership does not have a direct impact on profitability growth, while GI has a significant influence. Ownership also significantly affects GI; however, GI does not mediate the relationship between Ownership and profitability growth. These findings suggest that although Ownership does not directly drive profitability growth, it promotes GI initiatives that do. Moreover, while GI significantly enhances profitability growth, it does not mediate the indirect effect of Ownership on this growth.
Determinants of learning effectiveness in SAP-based Enterprise Resource Planning courses Marfuah, Marfuah; Ditama, Richza Ariyo; Khairunissa, Adinda Khansa
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
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.vol7.iss1.art1

Abstract

This study aims to determine the factors that influence learning effectiveness in the SAP-based Enterprise Resource Planning courses at Universitas Islam Indonesia (UII). Based on the Theory of Embodied Learning, this study hypothesizes that activeness, level of suitability, perceived immersion, motivation, and technology support positively affect learning effectiveness in the SAP-based ERP courses. A quantitative method with a survey method was used to collect data from 371 students across six study programs who had taken the SAP-based ERP courses. The results of multiple regression analysis showed that physical involvement, level of suitability, motivation, and technology support had a significant positive effect on the learning effectiveness of SAP-based ERP courses. However, perceived immersion had a significant and negative effect on learning effectiveness in the SAP-based ERP courses, which is contrary to the formulated hypothesis. These findings contribute to ERP curriculum design by emphasizing the importance of active participation, aligning course materials with software features, fostering motivation, and ensuring adequate technology infrastructure to improve learning effectiveness in the SAP-based ERP courses.
Green advantage, integrated reporting, and carbon disclosure on firm value Wijaya, Joshua Arta Iwan; Handoko, Jesica
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
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.vol7.iss1.art2

Abstract

This study aims to examine the effect of green competitive advantage, integrated reporting, and carbon disclosure on firm value, with state ownership as a moderating variable. The object of this research is all manufacturing companies listed on the Indonesia Stock Exchange, spanning the period from 2021 to 2023. The population of manufacturing companies listed on the Indonesia Stock Exchange and the samples processed consisted of 438 companies, excluding outlier data from 18 companies. The analysis technique employs legitimacy and agency theory, examining the independent variable and the dependent variable in the presence of moderating variables and control variables, including firm size, leverage, and profitability. The results of this study indicate that a green competitive advantage has a positive but insignificant effect on firm value. In contrast, integrated reporting has a negative but insignificant effect on firm value. In contrast, carbon disclosure has a negative and significant effect on firm value. This study also examines moderation by creating interaction variables and assessing their impact on firm value as the dependent variable. There are three interaction variables: green competitive advantage with state ownership, integrated reporting with state ownership, and carbon disclosure with state ownership. The results of testing the effect of the interaction variables were found to be negatively insignificant, positively insignificant, and negatively significant. The discarded outlier data and measures used may have affected the results of this study.
Does board gender diversity enhance ESG performance? Empirical evidence from Indonesia Pernamasari, Rieke
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
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.vol7.iss1.art3

Abstract

This study explores the impact of board gender diversity (BGD) on sustainability performance, measured Environmental, Social, and Governance (ESG) disclosure scores, in the Indonesian context. A fixed-effect panel data regression was applied to 405 firm-year observations from 81 companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The results show that BGD positively influences overall ESG performance, with a significant effect on governance performance. However, no significant impact was found on the environmental and social dimensions. These findings suggest that female representation on corporate boards may strengthen governance practices, though its influence on environmental and social initiatives remains limited. This research contributes to the literature on gender diversity and ESG by offering empirical evidence from an emerging market, providing insights for regulators and stakeholders to promote inclusive leadership and sustainable business practices.
The influence of profitability, company dynamics and digital transformation on company value Mustaqim, Hendri; Zuraida; Yusmita, Fifi
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
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.vol7.iss1.art6

Abstract

This study examines the effect of profitability, company dynamics, and digital transformation on firm value, both simultaneously and partially, in mining companies listed on the Indonesia Stock Exchange (IDX). This research adopts a causal-explanatory approach using panel data regression analysis. The study population comprises mining sector companies listed on the IDX during the 2019-2022 period, with a total of 200 observations selected through purposive sampling based on specific criteria. The study utilizes secondary data sources. The results indicate that profitability, company dynamics, and digital transformation simultaneously have a significant effect on firm value. Partially, profitability shows a negative effect, while company dynamics have a positive effect on firm value. In contrast, digital transformation is found to have no significant impact on firm value in mining companies listed on the IDX. These findings highlight the importance of internal performance factors over digital initiatives in driving firm value within the mining sector.

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