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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 118 Documents
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Exploring the drivers of firm value in the transportation and logistics industry Lautania, Maya Febrianty; Marpaung , Aura Maghfira; Nuraini A, Nuraini A; Ikhsan , Adhisyahfitri Evalina
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
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.vol8.iss1.art2

Abstract

This study explores the drivers of firm value in the transportation and logistics industry by examining the influence of capital structure, institutional ownership, and profitability. The research focuses on companies listed on the Indonesia Stock Exchange during 2021–2023 and applies a quantitative approach using secondary data from annual financial reports. Firm value is measured by Tobin’s Q, capital structure by the Debt to Asset Ratio (DAR), institutional ownership by the proportion of institutional shareholding, and profitability by Return on Equity (ROE). Multiple linear regression is employed as the analytical technique. The findings indicate that capital structure and profitability have a positive effect on firm value, suggesting that well-managed leverage and higher profitability strengthen investor confidence in firm performance. Conversely, institutional ownership does not show a significant effect, implying that a larger proportion of institutional shares does not necessarily enhance firm value. These results emphasize the role of financial management and profitability in shaping firm value within the transportation and logistics industry.
Determinants of audit quality: A study of auditors at the supreme audit agency of the Republic of Indonesia Nadhilah Riswina Hilda; Marfuah, Marfuah; Tarmizi, Masetah Ahmad
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
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.vol8.iss1.art4

Abstract

The purpose of this study was to examine the influence of competence, work experience, independence, professional skepticism, self-efficacy, and professional ethics on audit quality among auditors at the Supreme Audit Agency of the Republic of Indonesia (BPK RI) Representative Office of the Special Region of Yogyakarta. The study population was all 51 auditors working at the BPK RI Representative Office of the Special Region of Yogyakarta. The sample consisted of 41 active auditors working at the BPK RI Representative Office of the Special Region of Yogyakarta, selected using a purposive sampling technique. The results of this study provide evidence that the competency variable has a significant positive effect on audit quality. Meanwhile, work experience, independence, professional skepticism, self-efficacy, and professional ethics do not significantly influence audit quality. The results of this study are expected to contribute to the BPK RI institution's efforts to improve audit quality, one of which is by improving auditor competence in accordance with applicable standards.
Audit fee and digital transformation: Managerial ownership impact on sustainability Adianto, Rachmad Satrio; Choiriah, Siti
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
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.vol8.iss1.art6

Abstract

This study examines the impact of Audit Fees and Digital Transformation on Sustainability Performance with Managerial Ownership as Moderation. The populace in this research were energy businesses that are listed on the Indonesia Stock Exchange (IDX) in 2020-2023, totaling 90 companies. The sampling design Purposive sampling was employed so that the an example used was 34 businesses. The method of analysis used was panel data using the eviews 13 for linear regression analysis tool. The outcomes of the study simultaneously showed that Audit Fees and Digital Transformation had an effect on Sustainability Performance. Partially, it showed that audit fees had an positive effect on sustainability performance, but digital transformation had no effect on sustainability performance. The moderating variable, namely managerial ownership, could moderate audit fees on sustainability performance, but could not moderate digital transformation on sustainability performance.
The effect of ESG on financial performance of energy sector companies in Indonesia and Malaysia during 2020–2023 Nawangsari, Ajeng Tita; Fachrezzi , Bima Rafly; Masruroh, Auliyatul
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
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.vol8.iss1.art3

Abstract

The study seeks to examine how Environmental, Social, and Governance (ESG) disclosure influences financial performance within energy companies in Indonesia and Malaysia from 2020 to 2023. The study utilizes data sourced from annual and sustainability reports of energy firms listed on the Indonesia Stock Exchange and Bursa Malaysia. Multiple linear regression was applied as the analytical technique, with Price to Book Value (PBV) used as the indicator of financial performance. The findings reveal that overall ESG disclosure does not exert a significant impact on financial performance. Nevertheless, when assessed individually, the governance component shows a statistically significant positive effect on PBV. These outcomes offer valuable insights for regulators and companies to strengthen governance practices in ESG reporting to enhance investor appeal and support long-term firm value.
Beyond formal compliance: Evaluation of the whistleblowing system implementation at PT XYZ El Firdausy, Wildan; Adhariani, Desi; Budiman, Rachman Untung; Hendiyanto, Arman; Tanzil, Helen Riyani
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
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.vol8.iss1.art5

Abstract

This study aims to evaluate the implementation of the Whistleblowing System (WBS) at PT XYZ by comparing the company’s disclosed WBS policies with the Whistleblowing System Guidelines issued by the National Committee on Governance Policy (Komite Nasional Kebijakan Governance [KNKG]) and by examining the alignment between the company’s stated policies and their actual implementation within its organizational environment and daily operations. Employing a qualitative descriptive approach, data was collected through interviews, observations, and documentation. The findings indicate that, in general, PT XYZ’s WBS policies conform to the KNKG guidelines. However, two key elements—continuous education and training and incentive mechanisms for whistleblowers—have not yet been implemented. The Human Capital and Internal Audit Departments explained that ongoing training and socialization activities have been conducted through programs on corporate culture and values, which they believe implicitly cover WBS principles. In contrast, employees outside the main departments responsible for WBS emphasized that dedicated and periodic training on whistleblowing procedures, separate from cultural orientation programs, is necessary. Moreover, several employees expressed the need for an additional reporting channel in the form of a dedicated and user-friendly digital application to enhance accessibility and confidentiality in reporting.
Reframing accounting disclosure in Indonesia towards IFRS S1 and S2 adoption Zaki, Ahmad
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
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.vol8.iss1.art7

Abstract

This study examines how accounting disclosure practices in Indonesia have been conceptually framed within academic scholarship and assesses the extent to which prevailing theoretical orientations engage with the logic embedded in IFRS S1 and IFRS S2. Using a theory driven qualitative analysis of 39 disclosure related articles published in Scopus indexed and ABDC listed journals between 2000 and 2025, the study analyses dominant explanatory frameworks, conceptualisations of disclosure, and engagement with governance, strategy, risk management, and quantitative sustainability metrics. The findings indicate that Indonesian disclosure scholarship remains predominantly anchored in CSR oriented and legitimacy based paradigms, with disclosure frequently conceptualised as a reactive or reputational mechanism. Explicit engagement with forward looking climate-related financial risk, enterprise value implications, and quantified performance indicators appears comparatively limited. At the same time, emerging studies demonstrate incremental diversification, including greater attention to governance structures and carbon performance metrics. Interpreted through an integrative institutional lens combining translation, layering, and complexity perspectives, these patterns reflect gradual conceptual realignment rather than abrupt paradigm replacement. The study contributes to disclosure research by highlighting how academic paradigms evolve during periods of regulatory transition and by positioning scholarly discourse as part of the broader context within which sustainability related financial reporting reforms are interpreted and gradually embedded.
Taxpayer Perceptions of the Coretax System: A TAM–ISSM Approach Wibowo, Hari Tri; Mariani, Dina
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study seeks to examine taxpayer perceptions of the Coretax System utilizing the Technology Acceptance Model (TAM) and the Information Systems Success Model (ISSM). Employing a qualitative research approach, this investigation adopts a phenomenological method and conducts semi-structured interviews with 11 users of the Coretax system. The findings indicate that Coretax is perceived as user-friendly and advantageous in enhancing the efficiency of tax reporting and payment processes. The quality of the system, service, and information is generally regarded as satisfactory; however, technical challenges, limited outreach, and slow service responses persist. The primary impetus for utilizing Coretax is the regulatory mandate necessitating its use in tax assessments. While Coretax holds potential for improving tax compliance, this potential is not fully realized because of system instability. The conditions facilitating the Coretax system and governmental support are deemed adequate, albeit hindered by limited outreach and training provided by the government or the Directorate General of Taxes (DJP). The availability of technology did not significantly influence the utilization of the Coretax system. There is no resistance to change, as the Coretax system is perceived as more accessible and integrated, and a positive perception of its security.
Determinants of environmental, social, and governance (ESG) disclosure in Indonesian banking sector Silvia, Anis; Siti Nur Hadiyati
Journal of Contemporary Accounting Volume 8 Issue 1, 2026
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study intends to investigate the influence of corporate governance systems on the level of Environmental, Social, and Governance (ESG) Disclosure in the banking industry listed on the Indonesia Stock Exchange. The variables analyzed include Independent Board of Commissioners, Board Size, Audit Committee Expertise, Independent Audit Committee, and Institutional Ownership. This research takes a quantitative method with secondary data acquired from annual reports and sustainability reports over a three-year period. The research sample consists of 39 banks that match the sample selection criteria. Multiple linear regression was used to analyze the data. The research findings indicate that an Independent Board of Commissioners, Board Size, an Independent Audit Committee, and Institutional Ownership exert a positive and significant influence on ESG Disclosure. Meanwhile, Audit Committee Expertise has a positive but insignificant impact on ESG Disclosure. These results suggest that how a company is managed, particularly through careful oversight and pressure from outside sources, is important for improving transparency in ESG Disclosure in the banking industry.

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