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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 8 Documents
 1 
Search results for , issue "Volume 4, No.2, September 2024" : 8 Documents clear
PENGARUH KOMPETENSI DAN INTEGRITAS TERHADAP PENCEGAHAN KECURANGAN DENGAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MEDIASI Muhammad Ramadhan Arif; Sukrisno Agoes
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to analyze the effect of competence, integrity, and experience on fraud prevention with internalcontrol as a mediating variable. This study uses internal auditors as the object of research. The data used areprimary data in the form of questionnaires distributed to internal auditors who work at commercial propertycompanies. There are 81 questionnaires were distributed to respondents and 73 returned. This study used aquantitative approach and used multiple linear regression analysis with additional validity and reliability tests. Thisstudy also uses hypothesis testing in the form of t statistic test and coefficient of determination test. The results ofthis study indicate that competence, integrity and internal control have an effect on fraud prevention, while theexperience variable has no effect on fraud prevention, and integrity has no effect on internal control, for competenceand experience variables have no effect on internal control.
PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI MEDIASI Albert Marido Agustianto; Herman Ruslim; Jonnardi; MF Djeni Indrajati
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to analyze the effect of profitability, company growth, and debt policy on stock prices with dividendpolicy as a mediating variable. This study uses a quantitative method by taking a population of companies listed onthe Indonesian Stock Exchange (IDX) in the consumer goods sector. The sample was selected by purposive samplingtechnique in order to obtain a sample of 24 companies. The data analysis method used is structural equation modelanalysis using the PLS SEM test tool. The results showed that profitability, company growth, and debt policy had nosignificant effect on stock prices. The results of the mediation test show that dividend policy is not proven as amediating variable for the effect of profitability, company growth, and debt policy on stock prices. Based on theresults of the different test, it shows that there is a significant difference in the stock prices of consumer goodscompanies before and during the Covid-19 pandemic
KESADARAN WP DAPAT MEMODERASI MODERNISASI SISTEM ADMINISTRASI, PEMAHAMAN PERPAJAKAN, SANKSI DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM Jessica; Ngadiman
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of this study was to analyze the effect of modernization of the administrative system, understanding oftaxation, sanctions and service quality individually and simultaneously on MSME taxpayer compliance in the city ofSambas, West Kalimantan. This study uses a quantitative approach by conducting a survey of MSME taxpayers inthe city of Sambas. The population in this study were MSME taxpayers as many as 14,463 taxpayers and a sample of99 people using a non-probability sampling quota sampling technique. The data collection method used aquestionnaire with a Likert scale of 1-4 points. The data analysis methods used include: Data Quality Test,Assumption Test, Moderation Regression Test, and Hypothesis Testing. The results showed that the modernizationof the administrative system had a positive and significant effect on MSME taxpayer compliance in the city ofSambas, understanding of taxation had a positive and significant effect on the compliance of MSME taxpayers in thecity of Sambas, Sanctions had a positive and significant effect on the compliance of MSME taxpayers in the city ofSambas, Quality service has a positive and significant effect on MSME taxpayer compliance in the city of Sambas,and taxpayer awareness strengthens the influence of modernization of the administrative system, understanding oftaxation, sanctions and service quality on MSME taxpayer compliance in the city of Sambas, West Kalimantan.
PENGARUH PEMAHAMAN PAJAK DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN ETIKA MACHIAVELLIAN SEBAGAI PEMEDIASI Kasun Japar; Estralita Trisnawati
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to determine whether Machiavellian ethics mediate the influence that exists between understanding tax regulations and taxpayer awareness and taxpayer compliance with MSME actors in Jakarta. Tax compliance decisions can be influenced by the Machiavelli nature of the taxpayer as well as the norms or values ​​of life that are believed by taxpayers. This research is a quantitative analysis research with causality research design with survey method approach. The analytical tool used is Structural Equation Modeling (SEM) for path analysis, with a sample of 190 respondents. The results showed that there was no direct effect of understanding tax regulations and taxpayer awareness on Machiavellian ethics. There is a significant positive direct effect on understanding tax regulations and taxpayer awareness on individual taxpayer compliance with MSME actors, while there is no direct influence on MSME actors' Machiavellian ethics on MSME individual taxpayer compliance. Machiavellian ethics for MSME actors are unable to mediate understanding of tax regulations and taxpayer awareness of individual taxpayer compliance with MSME actors in Jakarta
THE EFFECT OF FUNDING DECISIONS ON FIRM VALUE WITH GOOD CORPORATE GOVERNANCE AS MODERATION VARIABLE Natania Ratna Sari; Herman Ruslim
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of this study was to examine the effect of earnings management and funding decisions on firm value in the transportation sector companies in Indonesia. The moderating variable used is Good Corporate Governance which consists of the role of the Board of Commissioners, the intensity of Audit Committee meetings, Institutional Ownership and Managerial Ownership. This study used profitability as control variable. The data used as research material is secondary data originating from the financial reports of transportation companies that are listed on the Indonesia Stock Exchange in 2018-2020. The population and sample in this study got 57 company samples. The data analysis method used in this study is the regression test method. The results of the study show that funding decisions affect firm value. Meanwhile, real earnings management has no effect on firm value, and good corporate governance does not strengthen or weaken the effect of earnings management and decisions on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI UNDERPRICING SAHAM PADA IPO DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022 Vanessa Fonda Sutjipto; Hendang Tanusdjaja
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

Share, and Company Size on Underpricing of Shares in Initial Public Offerings (IPO) with DER as a ModeratingVariable on the Indonesia Stock Exchange (BEI) 2018-2022. This type of research is quantitative research. The typeof data in this research is secondary data. The samples in this study were companies that experienced shareunderpricing during the Initial Public Offering (IPO) on the Indonesia Stock Exchange during 2018-2022. Thesampling technique uses purposive sampling. Data analysis in this research is multiple linear regression analysis,which is processed using SPSS version 26 software. The results obtained in this study indicate that AuditorReputation has a negative and significant effect on Stock Underpricing, Earning per Share has a negative andsignificant effect on Stock Underpricing, Company Size has a negative and significant effect on Stock Underpricing,DER is unable to moderate the influence of Auditor Reputation on Stock Underpricing, DER is unable to moderatethe influence of Earning per Share on Share Underpricing, and DER is unable to moderate the influence ofCompany Size on Share Underpricing.
PERAN AKUNTAN FORENSIK, AUDIT INVESTIGATIF DAN SKEPTISISME PROFESIONAL TERHADAP PENDETEKSIAN FRAUD DI INDONESIA Wiwit Lestari; Estralita Trisnawati
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to determine whether the role of forensic accountants, investigative audit and professionalskepticism has a positive effect on fraud detection in Indonesia. This study used a purposive sampling technique indetermining a sample of 110 respondents. This study used a quantitative approach and a questionnaire as aresearch instrument with research objects on the perceptions of practitioners from the Indonesian Association ofCertified Fraud Examiners (ACFE) and auditors in Indonesia. Hypothesis testing was carried out using multiplelinear regression tests using IBM SPSS 26. The results of this study indicate that the role of forensic accountantshas no significant effect, while investigative auditing and professional skepticism have a significant effect on frauddetection in Indonesia. This study suggests to future researchers to add the variables of gender, age, educationalbackground, and years of service as evidenced by this research that these criteria have a significant effect and canexplain the dependent variable. For further research, you can refer to this research as a source of literatureregarding references, knowledge and information about the importance of implementing the role of forensicaccountants, investigative audits and professional skepticism in fraud detection in Indonesia.
PENGARUH LEVERAGE, TAX AVOIDANCE, DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN DENGAN KOMISARIS INDEPENDEN SEBAGAI MODERASI Jonathan Kurniawan; Ngadiman
Jurnal Kontemporer Akuntansi Volume 4, No.2, September 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of this study was to determine the relationship of leverage, tax avoidance, and firm size to firm value byusing independent commissioners as moderation. The companies studied were manufacturing companies in the foodand beverage sub-sector listed on the IDX, for the period 2018-2021. The results showed that the three independentvariables had no significant effect on firm value, and the independent commissioner variable could only moderatethe leverage and firm size variables.

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