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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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Regional financial performance and human development index: Study in Central Java and South Kalimantan provinces Suranta, Sri; Bandi, Bandi; Perdana, Halim Dedy; Syafiqurrahman, Muhammad
Journal of Contemporary Accounting Volume 1 Issue 2, 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.iss2.art2

Abstract

The purpose of this study is to find out: (1) the difference Human Development Index (HDI) between Central Java Province and South Kalimantan Province, and (2) the effect of the financial performance of the Regional Government on HDI. The samples of this study were the city and regency in the Provinces of Central Java and South Kalimantan. This study found that there were differences in the level of people’s prosperity as reflected by HDI between Central Java and South Kalimantan. Other finding showed that the financial performance of the Regional Government affected the level of people’s prosperity as measured by HDI. 
An investigation of the link between indirect tax, oil receipt, debt on foreign reserves in Nigeria Kaka, Emmanuel John; Ado, Abdullahi Bala
Journal of Contemporary Accounting Volume 2 Issue 3, 2020
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.vol2.iss3.art1

Abstract

The main objective of the study was to investigate the influence of indirect tax, direct tax, oil revenue, total debt on foreign reserves in Nigeria from 1980 to 2019. Ex post factor research design was adopted in this research and data was analyzed with the aid of Ordinary Least Square multi linear regression technique. The study found out that, there is a negative and statistically significant influence of indirect tax and direct tax on foreign reserves in Nigeria. Similarly, it was discovered that oil revenue and total debt has positive and non-statistical significant influence on foreign reserves. The study concluded that there is an influence of oil revenue and total debt on foreign reserves, as well as no influence of indirect tax and direct tax on foreign reserves. In addition, the lack of influence of indirect tax and direct tax shows that government has not being taking advantage of its taxation to generate enough revenue to meet its expenditures, as well as boost foreign reserves. And suggested that government should not depend mainly on oil revenue to meet expenditure and sustain its foreign reserves, but should try as much as possible to diversify the economy towards the creation, encouragement and sustenance of small scale and medium industries, and the development and extraction of non-oil mineral resources for export to boost its foreign reserves. Lastly, government should enhance its revenue generation in taxes to meet its expenditures to give room for the revenue generated through crude oil to increase foreign reserves.
The factors of financial report transparency in the regional government Sumartono, Sumartono; Pasolo, Muhammad Ridhwansyah
Journal of Contemporary Accounting Volume 1 Issue 1, 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.iss1.art2

Abstract

This research is aimed at investigating the empirical factors affecting the financial report transparency in the regional government of Papua province. The quantitative approach was used in this research. 92 comprehensive questionnaires were analyzed quantitatively. The double linear regression analysis shows that the financial report presentation, accessibility, and internal control significantly affect the financial report transparency in the regional government. This research implies important contribution that the empirical findings of the effect of financial report presentation, accessibility, and internal control system on the financial report transparency in the regional government are expected to foster constructive recommendations in the form of policy related to the financial report transparency in the regional government.
Determinants of corporate social responsibility disclosure in Indonesian manufacturing companies Meidawati, Neni; Aulia, Annisa
Journal of Contemporary Accounting Volume 2 Issue 1, 2020
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.vol2.iss1.art3

Abstract

Financial report information users needed complete and disclosed information. One of the pieces of information was Corporate Social Responsibility (CSR) activity disclosure. The objective of the research was to find the influence of company size, leverage, profitability, the size of the commissioner board, and shareholdings towards the CSR disclosure. Manufacturing companies’ populations in sectors 1, 2, and 3 were recorded in the Indonesian Stock Exchange. The research sample which used in this research was manufacturing companies in the sector of cement, ceramics, porcelain, and glass, also metal and it is kind with the period year from 2014 until 2018. The research sample was chosen using the purposive sampling method. Hypothetical measurement was analyzed by using the multiple regression method. From the research result, it was proven that profitability had a positive effect on CSR disclosure, and leverage had a negative effect, while variable of company size, the commissioner board size, and shareholdings did not influence the CSR disclosure.
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.
The relationships among love of money and unethical behaviour Rahman, Farieza
Journal of Contemporary Accounting Volume 2 Issue 3, 2020
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.vol2.iss3.art3

Abstract

This study examines the relationships between love of money and unethical behaviour, with Machiavellianism and narcissism, acted as the intervening variables. The data were collected by distributing a questionnaire to 122 banking employees in Yogyakarta and analysed using multiple regression analysis to test the hypothesis. Results indicate that Machiavellianism and narcissism were significantly related to unethical behaviour. Meanwhile, instead of love of money, which did not have any relationship with Machiavellianism, it had a significant relationship with narcissism. The implication of the findings is that a person who love for money and with high Machiavellianism are more likely to do unethical behaviour. However, people with high love of money are not always associated with a Machiavellianism personality.
Facts, causes and corruption prevention: Evidence in Indonesian ministries Arismaya, Anisa; Utami, Intiyas
Journal of Contemporary Accounting Volume 1 Issue 2, 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.iss2.art3

Abstract

This study aims to track corruption cases and describe the causes of corruption in the Indonesian ministry in 2016, 2017, 2018 using descriptive analysis. Data on corruption cases is taken from Indonesian online media news. Furthermore, identifying the level of implementation of the violation reporting system in the Indonesian ministry by using content analysis from the whistleblowing system website in 21 ministries in Indonesia using categorical items from the whistleblowing system implementation according to the KNKG 2008. The results of the study showed that 21 Indonesian ministries applied 19.84 % of the reporting system which means it is in accordance with the reporting system criteria in accordance with the 2008 KNKG. This research will be input for the Indonesian ministry in implementing the reporting system and contribute in the field of accounting as a fraud prevention tool. This research update is carried out by conducting studies for each ministry in Indonesia that has a whistleblowing system website.
Profitability, capital intensity and tax avoidance in Indonesia: The effect board of commissioners' competencies Marsahala, Yoseph Togu; Arieftiara, Dianwicaksih; Lastiningsih, Noegrahini
Journal of Contemporary Accounting Volume 2 Issue 3, 2020
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.vol2.iss3.art2

Abstract

This study aims to research the impact of profitability and capital intensity on tax avoidance moderating with the competence of the board of commissioners. Focus of the study is manufacturing companies listed on Indonesia Stock Exchange for 2016-2018 period. The sampling technique was purposive sampling procedure, and hypotheses testing with regression panel data analysis using STATA version 13 application. The results indicate that profitability has a significant effect on tax avoidance, however, capital intensity has no significant effect on tax avoidance. This study documented that the competence of the board of commissioners weaken the effect of profitability on tax avoidance, however, the study failed to document the moderating role of the competence of commissioners on the effect of capital intensity on tax avoidance. This study contributes on enhance the empirical evidence that if companies have a competent board of commissioners, it can monitor managers' tax avoidance activities, thus managers will decrease the intensity of tax avoidance based on company profitability.
Factors influencing the compliance of taxpayers Meidawati, Neni; Azmi, Muhammad Nurul
Journal of Contemporary Accounting Volume 1 Issue 1, 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.iss1.art3

Abstract

The compliance in tax reporting of an individual taxpayer who is running business or having freelance job is one of the ways to maximize the tax revenue in Indonesia. This research aims to examine the factors that affect the tax reporting compliance of an individual taxpayer who is running business or having freelance work. The data were collected by distributing questionnaires. The regression model used in this study was multiple linear regression using SPSS. The sampling method was random sampling which involved 47 individual taxpayers who were already registered at Tax Service Office (KPP) Pratama Pontianak with an error rate of 5%. The result showed that level of awareness had positive and significant influence on tax reporting compliance of the individual taxpayers at KPP Pratama Pontianak who are running business and doing freelance work. Meanwhile, tax knowledge and tax sanction had no effect toward tax reporting compliance of the individual taxpayers running business and doing freelance work.
Factors that affect audit quality Calocha, Ramadhani; Herwiyanti, Eliada
Journal of Contemporary Accounting Volume 2 Issue 1, 2020
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.vol2.iss1.art4

Abstract

The title of this research is factors that affect audit quality. This research aims to know, analyze, and show the effects of the relationship between experience, auditor professionalism, time budget pressure, audit tenure, and knowledge of detecting errors on audit quality. The research population is all auditors at a public accounting firm in Jakarta. This research used a purposive sampling technique with some criteria for the research sample. The research sample obtained was 89 respondents. This research used survey technique as collecting the data with sharing questionnaire and multiple linear regression with SPSS software for the data analysis technique. The result of this study indicates that auditor experience and knowledge of detecting errors have a positive effect and significant on audit quality, whereas auditor professionalism, time budget pressure have a positive effect but not significant on audit quality and audit tenure have a negative effect but not significant on audit quality to the auditors at a public accounting firm in Jakarta. This result of the research is expected to be means of self-introspection for a public accounting firm in Jakarta or other regions to increasing audit quality through attention to the auditor’s experience and knowledge of detecting errors.

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