Jurnal Kontemporer Akuntansi
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
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<![CDATA[PENGARUH FRAUD PENTAGON DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL STATEMENT FRAUD BENEISH MODEL ]]>
<![CDATA[Vicky Yuvin]]>;
<![CDATA[Partogian Sormin]]>
<![CDATA[ Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tarumanagara ]]>
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DOI: 10.24912/jka.v2i1.18124
<![CDATA[This study aims to obtain evidence related to the effect of fraud pentagon theory and corporate governance on financial statement fraud. This study is conducted by selecting a sample of a manufacturing company which is listed on the Indonesia Stock Exchange in year 2014 – 2018. The samples obtained are 450 data. The independent variable in this study is the fraud pentagon which are consist of pressure, opportunity, rationalization, competence, arrogance also corporate governance variables. This study uses multiple linear regression analysis and is processed by using IBM SPSS 22 software. The result of this study partially indicates that pressure, opportunity, rationalization, arrogance and corporate governance variables have no positive effect on financial statement fraud. While the competence variabel has a positive effect on financial statement fraud.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA KAP DI JAKARTA PADA PERIODE 2020 ]]>
<![CDATA[Michael Jovanca Ega]]>;
<![CDATA[Hendang Tanusdjaja]]>
<![CDATA[ Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tarumanagara ]]>
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DOI: 10.24912/jka.v2i1.18120
<![CDATA[This research aims to examine the effect of auditor independence, auditor competence, audit fee, and audit tenure on audit quality. Primary data is the data used in this study. 94 questionnaires were distributed and 94 questionnaires were sent with the help of Google forms. The questionnaires returned and were used were 91 questionnaires. Data processing was performed using the logistic regression analysis method using SPSS version 25. The results obtained from this study indicate that auditor independence and auditor competence have a positive significant influence on audit quality. Meanwhile, audit fee and audit tenure didn’t have a significant influence on audit quality]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA BERSIH PADA PERUSAHAAN PROPERTI ]]>
<![CDATA[Yehezkiel Handranata]]>;
<![CDATA[Herman Ruslim]]>
<![CDATA[ Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tarumanagara ]]>
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DOI: 10.24912/jka.v2i1.18125
<![CDATA[The purpose of this empirical research is to obtain empirical evidence about the influence of a number of the audit committees, a number of the independent commissioners, institutional ownership, managerial ownership, capital structure, and firm characteristic on the growth of net profit on property companies listed on Indonesia’s Stock Exchange from 2015 to 2019. This research uses property company data that were selected using the purposive sampling method which produces 145 data. The data used in this research are secondary data in the form of financial statements. The results of this research show that number of the audit committee, a number of the independent commissioners, institutional ownership, managerial ownership, and capital structure have no significant effect on the growth of net profit, while firm characteristic has a positive effect on the growth of net profit.]]>
<![CDATA[PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, DAN SUKU BUNGA TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Novita Sari Dewi Tandiawan]]>;
<![CDATA[Jonnardi Jonnardi]]>
<![CDATA[ Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tarumanagara ]]>
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DOI: 10.24912/jka.v2i1.18121
<![CDATA[This study aims to determine the effect of profitability, liquidity, and capital structure on the value of the firm with interest rates as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange. The method of determining the sample was by scanning sampling, the number of samples obtained was 34 companies in the mining sector. The random Effect Model was used for this research using Eviews application version 9.0. Research result indicates that liquidity has a significant positive effect on the firm’s value, while profitability and capital structure has no significant effect on the firm’s value, interest rates as a moderating variable also has no proof in moderating the relationship between capital structure and value of the firm.]]>
<![CDATA[PENGGUNAAN FRAUD PENTAGON MODEL DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN PROPERTY & REAL ESTATE ]]>
<![CDATA[Rafferty Raditya]]>;
<![CDATA[Jamaludin Iskak]]>
<![CDATA[ Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tarumanagara ]]>
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DOI: 10.24912/jka.v2i1.18122
<![CDATA[The purpose of this research is to examine the effect of the fraud pentagon elements, which consist of pressure, opportunity, rationalization, competence, and arrogance toward the occurrence of fraudulent financial statements with the audit committee as a moderating variable on property and real estate companies that listed in Indonesia Stock Exchange for the period of 2015 - 2019. This research used 145 data from property and real estate companies listed in the Indonesian Stock Exchange with a sample selection method based on purposive sampling. The hypothesis analysis was tested using multiple linear regression analysis which is operated by Eviews 9 and Microsoft Excel 2019. The result of this research states that variable financial targets have a positive effect on fraudulent financial statements and the audit committee is able to moderate the effect of financial targets towards the fraudulent financial statement, while there is no effect of ineffective monitoring, change in an audit firm, CEO’s education, and majority ownerships toward fraudulent financial statement and audit committee is not able to moderate the effect of ineffective monitoring, change in an audit firm, CEO’s education, and majority ownerships toward the fraudulent financial statement.]]>
<![CDATA[PENGARUH VOLUME EMISI KARBON, PENGUNGKAPAN EMISI KARBON, PENGUNGKAPAN PRAKTIK MANAJEMEN EMISI KARBON TERHADAP KINERJA PERUSAHAAN ]]>
<![CDATA[Sitti Adrati]]>;
<![CDATA[Yvonne Augustine]]>
<![CDATA[ Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tarumanagara ]]>
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DOI: 10.24912/jka.v2i1.18123
<![CDATA[This research aims to analyze the effect of volume of carbon emission, carbon emission disclosure and carbon management practice disclosure on company performance. This study used the size of the company as a control variable with a price to book value as an indicator. This research was conducted using multiple regression models with a sample of 151 companies from the Indonesian Sustainability Award in the period 2016 - 2018. The instrument of this research was adapted from CDP Questionnaires to score the disclosure of Carbon Management Practice. While emission carbon disclosure was a dummy variable and volume of carbon emission used the quantity of volume carbon emission was reported in sustainability reporting. The research found that volume of carbon emission has a negative relationship with firm performance while disclosure of carbon emission doesn’t have a relationship with firm performance. Disclosure of Carbon Management Practice has a positive relationship with firm performance using CDP Questionnaires as a tool of measurement.]]>
<![CDATA[FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA KAP DI JAKARTA PADA PERIODE 2020 ]]>
<![CDATA[Michael Jovanca Ega]]>;
<![CDATA[Hendang Tanusdjaja]]>
<![CDATA[ Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.24912/jka.v2i1.18120
<![CDATA[This research aims to examine the effect of auditor independence, auditor competence, audit fee, and audit tenure on audit quality. Primary data is the data used in this study. 94 questionnaires were distributed and 94 questionnaires were sent with the help of Google forms. The questionnaires returned and were used were 91 questionnaires. Data processing was performed using the logistic regression analysis method using SPSS version 25. The results obtained from this study indicate that auditor independence and auditor competence have a positive significant influence on audit quality. Meanwhile, audit fee and audit tenure didn’t have a significant influence on audit quality]]>
<![CDATA[PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, DAN SUKU BUNGA TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Novita Sari Dewi Tandiawan]]>;
<![CDATA[Jonnardi Jonnardi]]>
<![CDATA[ Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.24912/jka.v2i1.18121
<![CDATA[This study aims to determine the effect of profitability, liquidity, and capital structure on the value of the firm with interest rates as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange. The method of determining the sample was by scanning sampling, the number of samples obtained was 34 companies in the mining sector. The random Effect Model was used for this research using Eviews application version 9.0. Research result indicates that liquidity has a significant positive effect on the firm’s value, while profitability and capital structure has no significant effect on the firm’s value, interest rates as a moderating variable also has no proof in moderating the relationship between capital structure and value of the firm.]]>
<![CDATA[PENGGUNAAN FRAUD PENTAGON MODEL DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN PROPERTY & REAL ESTATE ]]>
<![CDATA[Rafferty Raditya]]>;
<![CDATA[Jamaludin Iskak]]>
<![CDATA[ Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jka.v2i1.18122
<![CDATA[The purpose of this research is to examine the effect of the fraud pentagon elements, which consist of pressure, opportunity, rationalization, competence, and arrogance toward the occurrence of fraudulent financial statements with the audit committee as a moderating variable on property and real estate companies that listed in Indonesia Stock Exchange for the period of 2015 - 2019. This research used 145 data from property and real estate companies listed in the Indonesian Stock Exchange with a sample selection method based on purposive sampling. The hypothesis analysis was tested using multiple linear regression analysis which is operated by Eviews 9 and Microsoft Excel 2019. The result of this research states that variable financial targets have a positive effect on fraudulent financial statements and the audit committee is able to moderate the effect of financial targets towards the fraudulent financial statement, while there is no effect of ineffective monitoring, change in an audit firm, CEO’s education, and majority ownerships toward fraudulent financial statement and audit committee is not able to moderate the effect of ineffective monitoring, change in an audit firm, CEO’s education, and majority ownerships toward the fraudulent financial statement.]]>
<![CDATA[PENGARUH VOLUME EMISI KARBON, PENGUNGKAPAN EMISI KARBON, PENGUNGKAPAN PRAKTIK MANAJEMEN EMISI KARBON TERHADAP KINERJA PERUSAHAAN ]]>
<![CDATA[Sitti Adrati]]>;
<![CDATA[Yvonne Augustine]]>
<![CDATA[ Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jka.v2i1.18123
<![CDATA[This research aims to analyze the effect of volume of carbon emission, carbon emission disclosure and carbon management practice disclosure on company performance. This study used the size of the company as a control variable with a price to book value as an indicator. This research was conducted using multiple regression models with a sample of 151 companies from the Indonesian Sustainability Award in the period 2016 - 2018. The instrument of this research was adapted from CDP Questionnaires to score the disclosure of Carbon Management Practice. While emission carbon disclosure was a dummy variable and volume of carbon emission used the quantity of volume carbon emission was reported in sustainability reporting. The research found that volume of carbon emission has a negative relationship with firm performance while disclosure of carbon emission doesn’t have a relationship with firm performance. Disclosure of Carbon Management Practice has a positive relationship with firm performance using CDP Questionnaires as a tool of measurement.]]>
