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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 106 Documents
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The effect of transfer pricing, earnings management, and company size on tax avoidance: Managerial ownership analysis Paulus, Hendro; Tarmidi, Deden; Daito, Apollo
Journal of Contemporary Accounting Volume 7 Issue 2, 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.iss2.art1

Abstract

This study investigates the effect of transfer pricing, earnings management, and firm size on tax avoidance, with managerial ownership as a distinguishing factor. Using a sample of 43 manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, the study employs panel data regression with the Common Effect Model. The results show a significant negative effect of transfer pricing on tax avoidance in companies without managerial ownership, indicating its use as an active tax avoidance strategy. Conversely, this effect is insignificant in firms with managerial ownership, suggesting greater caution due to reputational risks. Earnings management significantly affects tax avoidance in firms with managerial ownership, highlighting the dual role of managers as decision-makers and shareholders. Firm size, however, does not significantly influence tax avoidance across both types of ownership. These findings emphasize the moderating role of managerial ownership and support agency theory by illustrating how ownership structure shapes strategic financial behavior. This study contributes to the literature by offering a more nuanced understanding of tax avoidance practices in Indonesia’s manufacturing sector.
Whistleblowing intention: Gen Z as whistleblower Arismaya, Anisa Dewi
Journal of Contemporary Accounting Volume 7 Issue 2, 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.iss2.art5

Abstract

Indonesia is one of the countries with a high rate of fraud, one of which is corruption. Corruption needs to be eradicated because it is detrimental to the state and organizational culture. Efforts to prevent corruption need to be carried out not only from the external organization but also from within the organization because internal parties should know how the organization's condition is running, one of which is through whistleblowing. Whistleblowing is one of the media for disclosing unethical behavior in organizations that can be done by employees, leaders, and the community. The purpose of this study is to find out the factors that affect whistleblowing intentions with quantitative research methods. The sampling technique used was saturated sampling, namely 172 students of the Auditing course of the Faculty of Islamic Economics and Business UIN Salatiga. The data collection method uses a survey technique, namely a questionnaire. The hypothesis of this study is that personal cost has a negative effect on the intention to whistleblow, the level of seriousness of the fraud has a positive effect on the intention to whistleblow, the organization's commitment has a positive effect on the intention to whistleblow, and professionalism has a positive effect on the intention to whistleblow.
The influence of auditor independence, competence and integrity on audit quality moderated by the auditor's code of professional ethics Hartono, Rudi; Widyastuty, Tri; Minrejo, Sumarno; Pangaribuan, David
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

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Abstract

This study aims to analyze the influence of auditor independence, competence, and integrity on audit quality, as well as the role of a professional code of ethics as a moderating variable in this relationship. This study uses a quantitative method with a PLS-SEM approach. The sample consisted of 184 auditors at South Jakarta Public Accounting Firms (KAPs), selected through purposive sampling. Data were collected through questionnaires that had been tested for validity and reliability, as well as interviews with senior auditors to understand the challenges in implementing a professional code of ethics. The analysis results show that auditor independence, competence, and integrity have a positive and significant effect on audit quality, with integrity being the most dominant factor. Furthermore, a professional code of ethics has been shown to strengthen the relationship between independence, competence, and integrity with audit quality, meaning that strict implementation of a code of ethics increases effectiveness and ensures transparent and high-quality audits. However, interviews revealed challenges in implementing a code of ethics, including pressure from clients, long-term relationships that threaten independence, and a lack of training related to the code of ethics in some KAPs.
Corporate governance mechanisms and environmental management system on environmental disclosure Tauhida, Tihana Tyan Zahrotuddinia; Wahyuningrum, Indah Fajarini Sri
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

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Abstract

This research aims to examine the influence of corporate governance and EMS on environmental disclosure. The corporate governance variable is proxied by managerial ownership, foreign ownership, frequency of board of commissioner meetings, proportion of independent board of directors, and gender diversity. The data in this research is secondary data originating from the annual reports and sustainability reports of property & real estate companies listed on the Indonesia Stock Exchange in 2021-2023. This research uses quantitative research methods with data collection techniques by means of literature research and documentation research, and the results are analyzed by panel data regression analysis techniques. Test result using panel data regression show that the managerial ownership, foreign ownership, and gender diversity does not affect environmental disclosure while frequency of board of commissioner meetings, proportion of independent board of directors, and EMS variable have a significant positive effect on environmental disclosure. test result also show that the control variable profitability proxied by ROA does not influence environmental disclosure. This research contributes by highlighting insight into specific impact of corporate governance components and EMS on environmental disclosure within property & real estate sector. The findings provide a more nuanced understanding of how these components interact to influence corporate transparency regarding environmental issues.
The influence of free cash flow, capital structure, investment opportunities, and company growth on dividend policy: (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023) Sawal, Nuning Safitri M.; Ohorella, Rizki Wahyu Utami; Meliana, Meliana
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

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Abstract

This study aims to analyze the effect of free cash flow, capital structure, investment opportunities, and firm growth on dividend policy in mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The research employed multiple regression analysis using secondary data obtained from companies’ financial statements and annual reports. The results indicate that free cash flow, capital structure, and firm growth have no significant effect on dividend policy, while investment opportunities have a significant positive effect. Simultaneously, the four variables significantly influence dividend policy with an F-statistic probability value of 0.002 (<0.05) and are able to explain 15.88% of the variation in dividend policy, while the remaining 84.12% is explained by other factors outside the research model. These findings imply that investment opportunities are an important consideration for management in determining dividend policy, whereas free cash flow, capital structure, and firm growth are not the main determinants.
Beyond stability: Mapping financial performance volatility and audit quality Artiningsih, Arika; Kurniawan, Firdaus; Nugroho, Albertus Henri Listyanto
Journal of Contemporary Accounting Volume 7 Issue 3, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

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Abstract

This study examines the relationship between financial performance volatility and audit quality among non-financial firms listed on the Indonesia Stock Exchange from 2010 to 2024. Using 4,533 firm-year observations, the study examines how fluctuations in profitability, liquidity, and solvency impact the effectiveness of external audits, as measured by the absolute value of discretionary accruals. The empirical results show that volatility in all three financial dimensions is negatively associated with audit quality, indicating that firms with more unstable financial performance tend to experience lower-quality audits. Furthermore, cluster analysis reveals distinct volatility patterns that correspond to varying audit quality levels, confirming that financial stability is a significant determinant of audit risk. These findings extend Agency Theory and the Risk-Based Auditing Framework by introducing financial volatility as a key indicator of audit risk. The study provides implications for auditors, regulators, and policymakers to enhance audit planning and oversight in emerging market contexts.

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