Journal of Contemporary Accounting
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.
Articles
106 Documents
<![CDATA[Free cash flow, ownership structure, and capital structure: Impact on agency cost ]]>
<![CDATA[Aditya, Yoga Khomaini]]>;
<![CDATA[Laela Ermaya, Husnah Nur]]>;
<![CDATA[Dyah Pita Sari, Ratna Hindria]]>
<![CDATA[ Journal of Contemporary Accounting Volume 2 Issue 2, 2020 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol2.iss2.art1
<![CDATA[The difference in interests between investors and company managers creates a conflict of interest, so in this case, a solution is needed to reduce this problem, namely by issuing an agency cost. This study was conducted to determine the effect of free cash flow, managerial ownership, outsider block ownership, and capital structure on agency costs in Indonesia. The population in this study were all non-financial sector companies that have been listed on the Indonesia Stock Exchange for the 2014-2018 period using multiple regression analysis techniques. The results of this study explain that free cash flow, managerial ownership, and capital structure have a significant positive effect on agency cost. Meanwhile, ownership of an outsider block does not affect agency cost. This study contributes to the science of corporate governance, especially the mechanism for reducing agency costs, and contributes to the non-financial companies themselves to reduce agency costs with manager or manager ownership programs and the right decisions in the use of corporate debt.]]>
<![CDATA[Corporate risk-taking behaviour: Corporate governance perspective ]]>
<![CDATA[Dewanta, Aryestantya Fikri]]>;
<![CDATA[Arifin, Johan]]>
<![CDATA[ Journal of Contemporary Accounting Volume 2 Issue 1, 2020 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol2.iss1.art1
<![CDATA[This study examines the effect of corporate governance which represented by the board of directors, audit committee, managerial compensations, and ownership concentration toward corporate risk-taking behaviour in Indonesian manufacturing companies during the period of 2013-2017. Samples were collected using a purposive sampling method with a total of 69 companies, thus there were 345 observations over 5 years. Regression analysis shows that managerial compensations and ownership concentration positively affect corporate risk-taking. The members of the board of directors negatively affect corporate risk-taking. Meanwhile, the size of the audit committee does not significantly influence the company's risk-taking behaviour in manufacturing companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[Effectiveness testing of reporting systems and organizational responses toward whistleblowing intentions ]]>
<![CDATA[Muskita, Frandyo Izak]]>;
<![CDATA[Utami, Intiyas]]>;
<![CDATA[Hapsari, Aprina Nugrahesthy Sulistya]]>
<![CDATA[ Journal of Contemporary Accounting Volume 1 Issue 3, 2019 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol1.iss3.art1
<![CDATA[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.]]>
<![CDATA[Factors influencing unethical behaviour in banking industry ]]>
<![CDATA[Analisa, Analisa]]>
<![CDATA[ Journal of Contemporary Accounting Volume 2 Issue 2, 2020 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol2.iss2.art4
<![CDATA[This study adopts GONE (Greed, Opportunity, Need, Exposure), the Dark Triad and Fraud Pentagon theories to examine the influences of stress, narcissism, arrogance, greed and work environment on unethical behaviour in the banking industry in Special Region of Yogyakarta, Indonesia. The purposive sampling technique is used to recruit 97 respondents. The PLS-SEM (Partial Least Square-Structural Equation Modelling) analysis shows that stress, narcissism, and greed positively and significantly influence unethical behaviour. Arrogance does not influence positively and significantly unethical behaviour. However, there is a positive and significant relation between arrogance and unethical behaviour in the work environment. This study only used unethical behaviour as an indicator. Further research should experiment on other different indicators and also add intention as an intervening variable.]]>
<![CDATA[What drives MSME performance? The role of gender, operational aspects, and social environment ]]>
<![CDATA[Prayudi, Made Aristia]]>;
<![CDATA[Vijaya, Diota Prameswari]]>;
<![CDATA[Ekawati, Luh Putu]]>
<![CDATA[ Journal of Contemporary Accounting Volume 1 Issue 2, 2019 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol1.iss2.art1
<![CDATA[This study aims to investigate the effect of gender toward the ease of access to capital, entrepreneurial behaviour, and the performance of MSMEs. In contrast to previous studies, this research is also testing the moderating effect of the patriarchy on the relationship between gender and the variables of interest. Data were collected using a self-administered questionnaire distributed to 201 MSME entrepreneurs throughout Bali Province of Indonesia and analysed using a partial least square structural equation modelling (PLS-SEM) technique. Results indicated that (1) female entrepreneurs of MSMEs have a lower level of perceived ease of access to capital; (2) patriarchy positively moderates the relationship between gender and the ease of access to capital; (3) female entrepreneurs of MSMEs have lower performance than its counterparts; (4) entrepreneurial behaviour has a positive effect on MSMEs performance; and (5) the ease of access to capital have a positive impact on entrepreneurial behaviour.]]>
<![CDATA[Comparative analysis of Z-score, Springate, and Zmijewski models in predicting financial distress conditions ]]>
<![CDATA[Yendrawati, Reni]]>;
<![CDATA[Adiwafi, Nafil]]>
<![CDATA[ Journal of Contemporary Accounting Volume 2 Issue 2, 2020 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol2.iss2.art2
<![CDATA[This study aims at finding the accuracy level of financial distress prediction on companies in the property, real estate, and building construction sectors. The financial distress prediction models employed here are Z-score, Springate, and Zmijewski. The research population involved all property companies registered at the Indonesian Stock Exchange in the period of 2014-2018. Purposive sampling was used to collect 45 companies. The number of observations taken was 225. The data used were the secondary data taken from the Indonesian Stock Exchange website. The findings showed that the models with high accuracy to predict financial distress in the property, real estate, and building construction sector were the Altman Z-Score model, followed by Zmijewski and Springate models.]]>
<![CDATA[Tax compliance of MSME’s taxpayer: Implementation of theory of planned behavior ]]>
<![CDATA[Putra, Afuan Fajrian]]>;
<![CDATA[Osman, Amir Hakim bin]]>
<![CDATA[ Journal of Contemporary Accounting Volume 1 Issue 1, 2019 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol1.iss1.art1
<![CDATA[This research is aimed to examine the factors that influence the compliance behaviour of MSME’s taxpayer. The variables refer to the theory of planned behaviour, which are attitude towards behaviour, subjective norms and perceived behavioural control that later its influence will be tested towards compliance behaviour in settling the tax. This research will test those factors simultaneously or partially. This research employed population of entire MSMEs that registered in The Cooperation Agency, Small and Middle Enterprises in Sleman Regency, Indonesia. While, the number of samples are obtained by employing slovin formula, which is 100 respondents that cover eight groups of business sector. Questionnaire is applied as data collection technique that employs data analysis method by applying multiple regression and SPSS version 16 as analysis tools. This research indicates that attitude towards behaviour, subjective norms, and perceived behavioural control, simultaneously and significantly influence the compliance behaviour of MSME’s taxpayer. Partially, variable of subjective norms and perceived behavioural control positively influence compliance behaviour of taxpayers in fulfilling their obligation in accomplishing the tax. While the variable of attitude towards behaviour is not positively influence the behaviour of taxpayer’s compliance.]]>
<![CDATA[Factors influencing readiness of local governments in implementing government regulation in government of Riau province ]]>
<![CDATA[Azlina, Nur]]>;
<![CDATA[Naza, Ahrun]]>;
<![CDATA[Julita, Julita]]>
<![CDATA[ Journal of Contemporary Accounting Volume 2 Issue 1, 2020 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol2.iss1.art2
<![CDATA[This study is to examine the factors influencing the readiness of local governments in the implementation of Government Regulation 12 of 2019 regarding regional financial management. The investigated factors include human resources competency and organizational commitment. The research applied a quantitative approach using primary data. The sample for this study consisted of 108 respondents from 27 regional work units in the government of Riau Province. The method of determining the sample by using a census sampling method. Multiple linear regression analysis was used to analyze the data with SPSS version 25.0 software. The results of this study represent that the human resources competency has a significant positive effect on the readiness in implementing regulation and then organizational commitment has a significant positive effect on the readiness in implementing regulation. The research contributions are important for local governments to strategize the effective guidelines for change to ensure the successful implementation of the regulation.]]>
<![CDATA[Do dissemination and risks increase the willingness to disclose assets? ]]>
<![CDATA[Rahayu, Isti]]>;
<![CDATA[Ruhin, Shofi Yasmina]]>
<![CDATA[ Journal of Contemporary Accounting Volume 1 Issue 3, 2019 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol1.iss3.art2
<![CDATA[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.]]>
<![CDATA[The influence of ownership structure on transfer pricing ]]>
<![CDATA[Purnamasari, Wiwid Aprilianingrum]]>
<![CDATA[ Journal of Contemporary Accounting Volume 2 Issue 2, 2020 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol2.iss2.art5
<![CDATA[This research is to analyze the influence of ownership structure on transfer pricing. The ownership structure in this study consisted of foreign ownership, managerial ownership, institutional ownership, concentrated ownership, and government ownership. Purposive sampling was used to collect 148 manufacturing companies listed in the Indonesian Stock Exchange between 2013 and 2017 out of 694 samples using EViews-9 and a generalized linear model. The results showed that foreign ownership and government ownership had positive effects on transfer pricing. In contrast, managerial ownership, institutional ownership, and concentrated ownership negatively affected transfer pricing.]]>
