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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 102 Documents
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The impact of whistle-blowing on the effectiveness of forensic audits and investigative audits in fraud detection: A multigroup analysis of gender and experience Dekar Urumsah; Mislya Rahmida; Rizki Hamdani; Seto Satriyo Bayu Aji
Journal of Contemporary Accounting Volume 5 Issue 3, 2023
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.vol5.iss3.art4

Abstract

The study investigates the impact of whistle-blowing, forensic audit, and investigative audit on fraud detection, with gender and experience serving as potential moderators. Structured equation modeling (SEM) is used to study the relationships between determinants. This study also seeks to understand the role of gender and experience in determining fraud detection through multigroup analysis. The data used for the analysis includes 97 auditors from the Supreme Audit Agency (BPK RI) and the Financial and Development Supervisory Agency (BPKP) who work in the investigation unit. The findings reveal that whistle-blowing positively and significantly influences forensic audit, investigative audit, and, ultimately, fraud detection. Both forensic and investigative audits also exhibit positive and significant impacts on fraud detection. Moderation effects of gender and experience were not observed in the relationships between whistle-blowing and the aforementioned audits or fraud detection. These findings suggest that the implementation of whistle-blowing systems can facilitate fraud reporting, improve early warning for fraud detection, and function as an effective oversight tool to prevent internal violations in government institutions. This study contributes valuable empirical evidence regarding the interplay between whistle-blowing, forensic and investigative audits, fraud detection, and the moderating roles of gender and experience. It effectively addresses knowledge gaps and offers potential contributions to existing theories, particularly concerning the nuanced influence of gender and experience on fraud detection.
Corporate governance and financial reporting quality of construction companies in Nigeria Emmanuel John Kaka
Journal of Contemporary Accounting Volume 5 Issue 3, 2023
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.vol5.iss3.art1

Abstract

This study seeks to examine corporate governance and financial reporting quality of construction companies quoted on the Nigerian Stock Exchange for the period 2016 to 2020. Corporate governance mechanism was proxies by board size, board composition and audit committee composition. Data were collected from annual financial statement of the companies for the study period and analyzed using descriptive statistics, Correlation analysis and Regression analysis by using E-views9 software. The result indicated that board composition and audit committee had positive and significant effect on the financial reporting quality of construction companies. While, board size has a negative and significant effect on financial reporting quality of construction companies. This shows that corporate governance has significant impact on the financial reporting quality of quoted construction companies. The study recommended that strategy need to be developed in order to ensure adherence to corporate governance codes in construction companies, so as to ensure the presentation of articulated, encompassing financial statements.
Financial performance of Indonesia’s consumer goods companies before and during the Covid-19 Pandemic Ahada Nur Fauziya; Iki Khayatul Jamilah; Budi Tiara Novitasari; Reny Lia Riantika
Journal of Contemporary Accounting Volume 5 Issue 3, 2023
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.vol5.iss3.art5

Abstract

This research was conducted due to the significant trend of declining and unstable performance of stock trading in the consumer goods sector during the Covid-19 pandemic. The purpose of this study is to compare the effects of ROA, ROE, NPM, and DER on stock price before and during the Covid-19 pandemic. The secondary data were used and collected through document study. Non-probability sampling was conducted using purposive sampling technique. This research employs a quantitative method and the data were analyzed by smartPLS 3.2.9 program. The results of the study show that ROA has a positive and significant influence on stock price both before and during the Covid-19 pandemic. In addition, ROE and NPM  has positive and significant effects on stock price before the Covid-19 pandemic. However, ROE and NPM do not have significant effects on stock price during the Covid-19 pandemic. Similarly, DER does not show a significant effect on stock price both before and during the Covid-19 pandemic.
Corporate governance and Islamic social reporting: Indonesia Islamic banking development roadmap era Nina Febriana Dosinta; Khristina Yunita
Journal of Contemporary Accounting Volume 6 Issue 1, 2024
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.vol6.iss1.art3

Abstract

This research examines the corporate governance effect on Islamic Social Reporting (ISR). This research was conducted in 2015-2022, used the ISR codification, collected from the annual reports of ten Indonesian Islamic banks, and applied the Stakeholder Theory approach which has never been done previously. The research results show that Board of Commissioners’ meetings, Audit Committee meetings, and Sharia Supervisory Board meetings significantly and positively affect ISR. These findings imply that supervision through the meetings of the Board of Commissioners, Audit Committees, and Sharia Supervisory Board plays a role in detecting ISR. Corporate governance in Islamic banks continuously seeks to maintain sustainability in Islamic banks, including the support for stakeholders. ISR is a form of Islamic bank accountability to show that Islamic banks always prioritize their stakeholders, including the support for the Indonesia Islamic banking development roadmap prepared by the Financial Services Authority.
Loyalty in the post-pandemic landscape: Unraveling how behavioral intentions shape m-banking loyalty Muhammad Ikhlash; Jihan Hana Huwaida; Faishal Asmu'i
Journal of Contemporary Accounting Volume 5 Issue 3, 2023
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.vol5.iss3.art2

Abstract

Many activities have switched to online, carrying out remote activities due to the pandemic that has hit worldwide and requires staying home to avoid physical contact with other people. One of the activities carried out to reduce physical contact is transacting online using m-banking. This study aims to empirically test the effect of behavioral intention on use behavior. This study was limited to testing the effect of performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, price value, habit, trust, and security on behavior intention and intention to use behavior in students. This study applied a quantitative approach, and there were 100 respondents. The sampling technique used a purposive sampling method. Data collection was carried out by distributing questionnaires, and then the data was processed using SmartPLS version 4.0 to carry out instrument and hypothesis testing. The results of the study explained that habit and security had a positive influence on behavioral intention, and behavioral intention had a positive influence on use behavior.
The effect of intellectual capital on financial performance in non-cyclical consumer sector companies listed in IDX Randa Matthew Iroth; Novi Swandari Budiarso; Sintje Rondonuwu
Journal of Contemporary Accounting Volume 5 Issue 3, 2023
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.vol5.iss3.art3

Abstract

The purpose of this study was to determine the effect of intellectual capital on financial performance. Intellectual capital is proxied by 3 variables namely human capital, structural capital, and customer capital on financial performance which is proxied by ROA. There were 30 sample companies selected from 87 companies in the consumer non-cyclical sector with observational data for the 2019-2022 period. The research used is a type of quantitative research and uses a purposive sampling method. The data analysis technique in this study was used multiple linear regression. The results of this study partially show that human capital significant effect on financial performance, structural capital significant effect on financial performance, and customer capital significant effect on financial performance. The results of the study simultaneously show that human capital, structural capital and customer capital has an effecton financial performance.  
The effect of independence and gender of BOD, managerial and institutional ownership, and ownership concentration on tax aggressiveness Dea Tiara Monalisa Butar-Butar; Lidia Yunita; Sari Dewi
Journal of Contemporary Accounting Volume 6 Issue 1, 2024
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.vol6.iss1.art1

Abstract

This study examines the relationship between board independence, board gender, management ownership, ownership concentration and institutional ownership with tax aggressiveness in listed companies in Indonesia in the LQ45 reporting sector. Research data processing was executed with E-views 12 software. The source of research data is secondary data using library research methods, namely collecting information from various sources such as journals, theses, previous research, and others, as well as obtaining research sample data through the Indonesia Stock Exchange (IDX) website. The results showed that board independence had a significant positive effect on tax aggresiveness.
Analysis of factors affecting company value with EPS as a moderation variable Heliani Heliani; Vina Herdina; Taofik Muhammad Gumelar
Journal of Contemporary Accounting Volume 6 Issue 1, 2024
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.vol6.iss1.art5

Abstract

This study was conducted to analyze the factors that affect company value with EPS as a moderation variable in real estate and property subsector companies listed on the IDX for the 2017-2021 period. In this study, factors that affect company value use Intellectual Capital, Collateralizable Assets, and Dividend Policy. This research used secondary data is the company's financial statements published in the 2017-2021 on the IDX and has 10 companies for the population. The methods used are descriptive analysis, classical assumption test, moderation regression analysis, and hypothesis test. The results of this study are intellectual capital and collateralizable assets, each of which affects the value of the company. While the dividend policy has no effect on the value of the company. EPS do not moderate the effect of collateralizable assets on company value. EPS successfully moderates the influence of intellectual capital on company value and dividend policy on company value.
The impact of bank’s diversity and inclusion index on profitability: evidence from Indonesia and Malaysia Yunice Karina Tumewang; Faaza Fakhrunnas; Kinanthi Putri Ardiami
Journal of Contemporary Accounting Volume 6 Issue 1, 2024
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.vol6.iss1.art4

Abstract

This study aims to investigate the effects of the Diversity and Inclusion Rating (DIR) score on profitability, comparing conventional and Islamic banks. Employing the available data on DIP and ESG (Environmental, Social, and Governance) scores from the Refinitiv database, this study took a dataset of 100 firm-year observations which consists of both conventional and Islamic banks in Indonesia and Malaysia. We conducted a random-effect regression model with the inclusion of some appropriate control variables as well as year and country dummies. The findings of this study prove that there is a positive and significant association between DIR and both profitability ratios of ROA and ROE. Meanwhile, for Islamic banks, DIR is negatively related to ROA and ROE for several reasons explained in this study, including the partial misalignment of conventional Diversity & Inclusion proxy with Sharia principles.
Are market competition, customer concentration and company diversification associated with firm value? Amrie Firmansyah; Irfan Fauzi; Muchamad Izaaz Hannun; Dani Kharismawan Prakosa; Adhitya Jati Purwaka
Journal of Contemporary Accounting Volume 6 Issue 1, 2024
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.vol6.iss1.art2

Abstract

Investors can respond to company conditions through share price movements in the capital market. Investors will respond positively if they have confidence in the company's sustainability in the future. The market response is usually related to firm value. This research examines the effect of market competition, customer concentration, and company diversification on firm value. It employs a quantitative approach with data from financial reports and stock prices of manufacturing companies listed on the IDX within the period of 2016 to 2020. Research data was obtained from www.idnfinancial.com and www.finance.yahoo.com. The research sample consisted of 645 observations (firm-year) based on purposive sampling. Multiple linear regression analysis for panel data was conducted to test the research hypothesis. This research concludes that market competition and customer concentration are negatively associated with firm value, while company diversification is positively associated with firm value. The research provides literature on firm value based on company strategy using numbers in financial statements.

Page 8 of 11 | Total Record : 102

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