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Fakultas Ekonomi dan Bisnis, Kampus 2 Universitas Tarumanagara Jln. Tanjung Duren Utara No. 1, Grogol, Jakarta Barat, DKI Jakarta, Indonesia, 11470
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INDONESIA
Jurnal Kontemporer Akuntansi
Published by Universitas Tarumanagara
ISSN : 28097912     EISSN : 28097912     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Kontemporer Akuntansi merupakan jurnal yang mempublikasikan artikel-artikel dari mahasiswa Program Studi (Prodi) S2 Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara dengan ISSN 2809-7912(elektronik) . Kajian artikel terkait dengan bidang ilmu Akuntansi seperti Perpajakan, Auditing, Akuntansi Manajemen serta kajian lainnya yang terkait. Jurnal Kontemporer Akuntansi terbit dua kali dalam setahun (Maret dan September). Jurnal Kontemporer Akuntansi menerbitkan artikel dan mahasiswa Maksi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara dengan bidang; 1. Perpajakan 2. Auditing 3. Akuntansi Manajemen 4. Akuntansi Umum
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 11 Documents
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Search results for , issue "Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025" : 11 Documents clear
PENGARUH ROLE STRESS, GOOD GOVERNANCE, GAJI AUDITOR TERHADAP KINERJA AUDITOR DAN KECERDASAN EMOSIONAL SEBAGAI PEMODERASI Nisei, Bella Dwi Amalistie; Trisnawati, Estralita
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research aims to find out whether role stress, good governance, auditor salary have an effect on auditor performance and emotional intelligence as a moderator. This research used a purposive sampling technique to determine a sample of 54 respondents. This research uses a qualitative approach and questionnaires as research instruments with the research object being practitioners' perceptions of auditors in South Jakarta. Hypothesis testing was carried out using multiple linear regression tests using IBM SPSS 26. The results of this study showed that role stress and good governance did not have a significant effect, while auditor salary had a significant effect on auditor performance and emotional intelligence moderated auditor salary and good governance had a significant effect on auditor performance. This research suggests to future researchers to add variables of gender, age, educational background, and length of service as proven by this research that these criteria have a significant effect and can explain the dependent variable. For further research, you can refer to this research as a source of literature regarding references, knowledge and information about the importance of role stress, good governance and auditor salary on auditor performance and emotional intelligence as a moderator.
ANALISIS JALUR PENGARUH PELAYANAN FISKUS, SANKSI PAJAK TERHADAP KEPATUHAN DENGAN KESADARAN WAJIB PAJAK SEBAGAI MEDIASI Reynaldo; Ngadiman; Jap, Yustina Peniyanti
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

Taxes are the largest source of revenue for the Indonesian state. For this reason, maximizing tax revenue must be increased through taxpayer compliance. Some of the factors that affect taxpayer compliance are tax authorities, tax sanctions, and taxpayer awareness. The purposes of this study were to analyze the direct effect of tax authorities, tax sanctions, and taxpayer awareness on taxpayer compliance at KPP Pratama Kalideres. Then, the research also aims to determine the indirect effect between tax authorities and tax sanctions on taxpayer compliance through taxpayer awareness. The main theory used in this research is attribution theory. The research method used is quantitative. The research population is all individual taxpayers with independent work who are registered at KPP Pratama Kalideres. Then the research sample was selected using the hair method and resulted in 170 randomly selected samples. Data analysis using SEM PLS. The results of the study stated that tax authorities, tax sanctions, and taxpayer awareness partially had a positive and significant effect on taxpayer compliance. Furthermore, tax authorities and tax sanctions also have an indirect effect on taxpayer compliance through taxpayer awareness.
PENGARUH KEPEMILIKAN MANAGERIAL DAN ARUS KAS BEBAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Perwira, Hendrik; Agoes, Sukrisno; Indrajati, MF Djeni
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The delegation of authority from shareholders as principal to management as agent causes agency conflict to arise between shareholders and managers. Agency conflict needs to be minimized in various ways so that the company's objection in maximize the value of the company can be achieved. This study aims to empirically examine the effect of managerial ownership and free cash flow on firm value with dividend policy as a moderating variable. This study uses panel data regression on 55 companies listed on the Indonesia Stock Exchange and IDX80 in the 2019-2021 period. The dependent variable in this study is firm value. The independent variables in this study are managerial ownership and free cash flow. The moderating variable in this study is dividend policy. The results of this study indicate that Managerial Ownership has a positive effect on firm value. Furthermore, Free Cash Flow has no effect on firm value. Dividend policy does not strengthen the effect of managerial ownership and free cash flow on firm value.
PENGARUH PEMAHAMAN PAJAK DAN E-SYSTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK SERTA PERAN MODERASI KUALITAS PELAYANAN Evieryata; Trisnawati, Estralita
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The Purpose of this study was to determine the effect of understanding tax regulations, implementing tax e-systems, and service quality on taxpayer compliance. Apart from that, this study also uses service quality to moderate the relationship between understanding tax regulations and taxpayer compliance and the relationship between implementing a tax e-system and taxpayer compliance. The data in this study uses primary data originating from a questionnaire survey using Google Form which was given to non-employee individual taxpayer respondents in Jakarta. Using the purposive sampling method, questionnaires from 120 respondents were completed and collected. From the results of the collected questionnaires, the researchers processed them using the smartPLS 4.0 program. The results of this study show that understanding tax regulations, implementing the tax e-system, and service quality have a positive and significant effect on non-employee individual taxpayer compliance. Meanwhile, service quality which plays a moderating role weakens the influence of understanding tax regulations and implementing the tax e-system on non-employee individual taxpayer compliance.
PENGARUH NILAI PERUSAHAAN PADA PERUSAHAAN PARIWISATA & PERHOTELAN DI BURSA EFEK INDONESIA PERIODE 2020 – 2022 Ngesthi, Priscilla Oliviane; Setijaningsih, Herlin Tundjung
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research examines that during the Covid-19 pandemic, tourism & hospitality companies on the IDX experienced a continuous decline in company value from 2020 - 2022 even though the company had already made large profits in 2022. This decline in company value was also followed by a decline in the proportion of institutional ownership as a whole. continuously and the proportion of managerial ownership is unstable from 2020 – 2022, (based on financial report data on the IDX). This was also influenced by companies that did not implement Corporate Social Responsibility (CSR) during the Covid-19 pandemic by being unable to pay dividends to shareholders, laying off employees and carrying out mass layoffs. The lack of implementation of CSR will cause a decrease in the proportion of institutional ownership and managerial ownership, and will affect the value of the company. This research uses quantitative methods and takes data from financial reports registered on the IDX for the period 2020 - 2022. The results of the research show that institutional ownership and managerial ownership have a negative effect on company value, CSR can moderate and strengthen the influence of institutional ownership on company value, but CSR has not able to moderate the influence of managerial ownership on company value.
PENGARUH SISTEM DIGITAL AKUNTANSI TERHADAP KUALITAS PENGAMBILAN KEPUTUSAN DENGAN MODEL MEDIASI DAN MODERASI Yulizar, Johan; Julisar
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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The research began with the rapid development of information technology, the business world experience fundamental change in term of data management and financial information. The transition of accounting systems to the digital era is must for companies that want to remain relevant and competitive in the current era of globalization. Digital accounting systems allow companies to improve the efficiency of company operation, reduce the risk of human error, and real-time access to financial data needed for strategic decision making for the company. To get the right decision making there are several factors, namely data quality, system quality, information quality and analytical decision making culture. Therefore, this research hypotesizes that these four factor have positive and significant effect on decision making quality. To validate the hypotesizes, this research uses the Structural Equation Modeling (SEM) analysis technique using SmartPLS 4.1.0.2 software. The result of statistical test show that some hypotesizes can be accepted. Thus data quality, system quality, information quality and analytical decision making culture play important role in decision making quality, thereby increasing business competition in Indonesia.
PENGARUH PENGALAMAN AUDITOR, TEKANAN WAKTU DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN PEMODERASI SKEPTISME PROFESIONAL Agustin, Ricy Dwi; Agoes, Sukrisno
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

Audit quality is still a challenge for the public accounting profession. Starting from this problem, the aim of the research is to determine the influence of the variables Auditor Experience, Time Pressure and Independence partially on Audit Quality; then to determine the role of the Professional Skepticism variable in strengthening/weakening the influence of Auditor Experience on Audit Quality, the influence of Time Pressure on Audit Quality, and the influence of Independence on Audit Quality. This research method is a quantitative method. The population is senior external auditors to partners at Public Accounting Firms (KAP) domiciled in DKI Jakarta. Sampling technique Data collection technique through surveys, by distributing questionnaires. Data analysis techniques include descriptive analysis, Partial Least Square-Structural Equation Modeling (PLS-SEM), and moderated regression. The research results show that Auditor Experience has a positive, but not significant, effect on Audit Quality; that Time Pressure has a positive but not significant effect; Independence has a positive and significant effect. Then Professional Skepticism significantly moderates (strengthens) the influence of Auditor Experience on Audit Quality; strengthens the influence of Time Pressure on Audit Quality, but is not significant; and strengthening the influence of Independence on Audit Quality. Than, Auditor Experience and Independence on Audit Quality are moderated by Professional Skepticism in line with grand theory, namely the theory of planned behavior. However, on the contrary, Time Pressure on Audit Quality is moderated. Professional Skepticism is not in line with grand theory, namely the theory of planned behavior.
PENGARUH STRUKTUR MODAL DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA DENGAN TATA KELOLA SEBAGAI PEMODERASI Afriani, Yossy; Trisnawati, Estralita
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of this study was to determine the effect of capital structure and investment opportunity set (IOS) on earnings quality, with corporate governance as a moderating factor. Earnings quality is crucial for decision-making because it can assess a company's success or failure in achieving its operational goals. Earnings quality can indicate the quality of earnings by indicating the company's financial condition and measuring financial performance. When a company achieves optimal results and provides accurate information to aid decision-making, earnings can be considered high-quality. The quantitative secondary data method used purposive sampling with 84 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for five years, from 2018 to 2022, using eViews version 12 and SPSS version 27. The results showed that capital structure had no effect on earnings quality, investment opportunity set (IOS) did not affect earnings quality, corporate governance did not moderate the relationship between capital structure and earnings quality, and corporate governance did not moderate the relationship between investment opportunity set (IOS) and earnings quality. The purpose of this study was to determine the effect of capital structure and investment opportunity set (IOS) on earnings quality, with corporate governance as a moderating factor. Earnings quality is crucial for decision-making because it can assess a company's success or failure in achieving its operational goals. Earnings quality can indicate the quality of earnings by indicating the company's financial condition and measuring financial performance. When a company achieves optimal results and provides accurate information to aid decision-making, earnings can be considered high-quality. The quantitative secondary data method used purposive sampling with 84 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for five years, from 2018 to 2022, using eViews version 12 and SPSS version 27. The results showed that capital structure had no effect on earnings quality, investment opportunity set (IOS) did not affect earnings quality, corporate governance did not moderate the relationship between capital structure and earnings quality, and corporate governance did not moderate the relationship between investment opportunity set (IOS) and earnings quality.
PENGARUH ERP, ICT DAN AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN DIMODERASI OLEH CAAT Beth, Eliza; Agoes, Sukrisno
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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The aim of this research is to study how ERP planning, ICT, and internal audit affect company performance. This research is moderated by audit tools and CAAT. The focus of this research is non-cyclical consumer companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. Quantitative methods were used in the research, which included surveys and documentation analysis for data collection. The research sample was taken using a purposive sampling method, and the data was analyzed using multiple regression techniques with the help of statistical software. This research found that ERP, ICT, and Internal Audit significantly improved company performance. In addition, this research also found that CAAT significantly improved ERP performance and company performance, but did not improve ICT and Internal Audit performance. By implementing ERP, using ICT, and improving internal audit practices, companies in the non-cyclical consumer subsector can improve their performance. A better understanding of CAAT's function in managing the relationship between corporate performance and ERP can also help management make better decisions.
PENGARUH MORAL DAN RELIGI TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL MODERASI Mutiara, Shalsabilla Desi; Trisnawati, Estralita
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

Taxes are mandatory and compulsory contributions to the state, so taxpayer compliance or non-compliance is a decision made by an individual based on behavioral or moral considerations. Tax revenue will increase along with increased taxpayer compliance in reporting their assets. In reality, the level of taxpayer compliance in submitting Annual Tax Returns has not reached the target set by the Directorate General of Taxes (DGT), so taxes cannot function as an instrument for income redistribution and reducing social inequality. The purpose of this study is to analyze the influence of morality and religion on taxpayer compliance, with tax knowledge as a moderating variable. Individual taxpayers registered at the Jakarta City Tax Office (KPP Pratama) were used as the study population, and the sampling method was purposive sampling. The analytical measuring tool used to test the hypothesis in this study is moderated regression analysis (MRA) using IBM SPSS (Statistical Program for Social Science) software version 23. The results of the study show that the morality variable is significantly able to increase the compliance of individual taxpayers, the religion variable is significantly able to increase the compliance of individual taxpayers, the tax knowledge variable is also able to strengthen the influence of morality and religion in increasing the compliance of individual taxpayers.

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