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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 7 Documents
 1 
Search results for , issue "Volume 2, No. 2, September 2022" : 7 Documents clear
KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (STUDI EMPIRIS PADA PEMERINTAH KOTA DEPOK TAHUN ANGGARAN 2015-2018 Meyliana Adriani Lieubun; Ngadiman; Yustina Peniyanti Jap
Jurnal Kontemporer Akuntansi Volume 2, No. 2, September 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research aimed to analyze the contribution of local taxes and regional levies on the local revenue of Depok city. The analytical method is a descriptive quantitative method, which analyzes target data and actual revenues of local taxes and retribution by using ratio analysis of the effectiveness and contribution. The results show that the level of effectiveness of local tax in 2015-2018 fiscal year tends to fluctuate and the level of effectiveness meets very effective criteria. The level of effectiveness of local user fees in the 2015-2018 fiscal year tends to fluctuate and the level of effectiveness meets very effective criteria except in 2018 it is not effective. Criteria for the contribution of local taxes in increasing local revenue is very good but the contribution of regional fees is very less.
PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN (SIZE) TERHADAP STRUKTUR MODAL DENGAN TINGKAT SUKU BUNGA SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2018 Cynthia Dorkas; Jonnardi; MF Djeni Indrajati
Jurnal Kontemporer Akuntansi Volume 2, No. 2, September 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i2.20369

Abstract

The purpose of this study was to examine the effect of Liquidity, Profitability. Size to Capital Structure. The method used in this research is simple random sampling. The data used in this study was simple random sampling. Simple random sampling is done by taking a sample from the population not based on a certain criteria. manufacturing sector company on the Indonesia Stock Exchange. The results of the data collection were processed using EVIEWS. The results of this study indicate that liquidity, profitability, company size have a significant effect partially on capital structure. Profitability and Interest Rate do not have a significant effect on Company Value. Liquidity and Size have a significant effect on Company Value simultaneously.
ANALISIS PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN BUMN TERDAFTAR DI BEI 2014-2018 Wahyu Joko Sutiyono; Herman Ruslim
Jurnal Kontemporer Akuntansi Volume 2, No. 2, September 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i2.20370

Abstract

This study aims to analyze the effect of characteristic good corporate governance on performance of stated owned company listed in Indonesia Stock Exchange (IDX) Period 2014-2018. The corporate governance structure tested included the board of directors, the board of commissioners, and the audit committee. This research was conducted using multiple linear regression models with a sample of 20 BUMN companies on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. Data collection techniques in this study are secondary data and are processed by the Eviews 10. The results of the study indicate that the board of directors, the board of commissioners, and the audit committee have no effect on company performance.
STRUKTUR MODAL PENDEKATAN DINAMIS PADA PERUSAHAAN PROPERTY, REAL ESTATE, DAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2015-2018 Ishak Ramli; Raleska; Henny
Jurnal Kontemporer Akuntansi Volume 2, No. 2, September 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i2.20372

Abstract

The increase in business in the property sector, which each year does not have a significant impact, is suitable for observing the capital structure. The property sector is also considered to have a significant influence on the economic crisis. This study is intended to prove the effect of profitability, company size, liquidity, sales growth, nondebt tax shield, asset structure, optimal leverage and speed adjustment factors on capital structure. By using the financial statements of property companies for the years 2015-2018. Profitability data, company size, liquidity, sales growth, non-debt tax shield, and asset structure were analyzed using multiple regression to test their effect on capital structure, and optimal leverage and speed of adjustment data were analyzed using the Generalized Moment Method (GMM) to test. achieving optimal capital structure and speed of achieving optimal capital structure. The results found that firm size, liquidity, non-debt tax shield and speed of adjustment had a significant positive effect on capital structure, asset structure and optimal leverage had a significant negative effect on capital structure, while profitability and sales growth did not significantly affect capital structure.
PENGARUH CITRA MEREK, SOCIAL MEDIA MARKETING, DAN WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN ES TEH INDONESIA CABANG TULUNGAGUNG Vernanda Oktania Rahayu
Jurnal Kontemporer Akuntansi Volume 2, No. 2, September 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to examine the effect of Brand Image, Social media marketing, and Word Of Mouth on Consumer Purchase Decisions of Indonesian Ice Tea Tulungagung Branch. This is related to the marketing strategy within the company, so that the company's performance is more optimal. The sampling technique in this study is a non-probability sampling technique with the Accidental Sampling technique. The number of respondents is 70.The results of the research on Brand Image, Social media marketing, and Word Of Mouth variables have a simultaneous influence on Purchase Decisions. Shown by the Fcount of 25,503 with a significant value of 0.000 < 0.05. This study shows that the variable Brand Image, and Word Of Mouth have a significant effect on purchasing decisions. The role of Social Media does not influence purchasing decisions at Es Teh Indonesia Tulungagung Branch. This happens because consumers are more inclined to the quality provided by Es Teh Indonesa Tulungagung Branch, as evidenced by positive and significant results on the Word Of Mouth variable
PENGARUH MEKANISME CG DAN UKURAN KAP TERHADAP AUDIT DELAY DENGAN JUMLAH ANAK PERUSAHAAN SEBAGAI VARIABEL MODERASI Yulistin Ferdianto; Sukrisno Agoes; Michele Kristian
Jurnal Kontemporer Akuntansi Volume 2, No. 2, September 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The corporate governance should ensure management maximizes shareholder value, by providing relevant information which reflected in the Financial Statement. This study aims to verify the correlation between corporate governance mechanisms, reflected by audit committee, board of commissioners and independent commissioners, in addition audit firm size to audit delay, and the subsidiaries as a moderating variable. This study uses a population of holding companies that publish their financial statements on the Indonesian Stock Exchange in 2012-2019. The samples are selected with a purposive sampling method. There are 414 holding companies selected as the samples for the period of 2012-2019. The analysis method used in this study are multiple regression and MRA. The results of this study indicate that the audit committee size and the board of commissioner size have a negative effect on audit delay, but the independent commissioners and audit firm size have an insignificant effect on audit delay. Moreover, subsidiaries are proven to weakens the influence of audit committee size to audit delay and subsidiaries are proven to strengthen the influence of the board of commissioner size to audit delay. While subsidiaries do not moderate the influence of the independent commissioners and audit firm size to audit delay.
PENGARUH KOMPETENSI, INDEPENDENSI, DAN KEMAHIRAN PROFESIONAL TERHADAP KUALITAS AUDIT YANG DIMODERASI OLEH AKUNTABILITAS William Jonathan; Hendang Tanusdjaja
Jurnal Kontemporer Akuntansi Volume 2, No. 2, September 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i2.20621

Abstract

This study aims to examine the effect of competence, independence, professional skills on audit quality withaccountability. Primary data is the data used in this study. 85 questionnaires were distributed in which 47questionnaires were distributed directly and 38 questionnaires with the help of Google form. The questionnairesreturned and were used were 83 questionnaires. Data processing was performed using logistic regression analysismethod using SPSS version 25. The results obtained from this study indicate that competence and independence donot have a positive influence on audit quality. Meanwhile, professional skills have a positive influence on auditquality. The results of this study also concluded that accountability does not moderate the effect of competence,independence and professional skills on audit quality

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