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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 86 Documents
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FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN INDUSTRI KONSUMSI YANG TERDAFTAR DI BEI Dewandaru Agung Pramita; Jonnardi Jonnardi
Jurnal Kontemporer Akuntansi Volume 1, No. 1, Maret 2021
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.239 KB) | DOI: 10.24912/jka.v1i1.15070

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari likuiditas, profitabilitas, pertumbuhan penjualan, risiko bisnis dan ukuran perusahaan terhadap struktur modal yang dimoderasi oleh tingkat suku bunga baik secara simultan maupun secara parsial pada perusahaan sektor industri barang konsumsi. Sampel yang digunakan adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014 – 2019.  Metode analisis yang digunakan adalah analisis deskriptif dan regresi linear berganda dengan toleransi tingkat kesalahan (alpha) sebesar 5%. Hasil penelitian menyatakan bahwa secara bersama-sama likuiditas, profitabilitas, pertumbuhan penjualan, risiko bisnis dan ukuran perusahaan berpengaruh terhadap struktur modal sebesar 86.32%.  Variabel profitabilitas dan ukuran perusahaan secara parsial berpengaruh positif secara signifikan terhadap struktur modal.  Variabel likuiditas dan pertumbuhan penjualan secara parsial tidak berpengaruh terhadap struktur modal. Sedangkan risiko bisnis berpengaruh negatif secara signifikan terhadap struktur modal.  Tingkat suku bunga justru memperkuat hubungan profitabilitas terhadap struktur modal. Disisi lain, tingkat suku bunga terbukti memperlemah hubungan risiko bisnis terhadap struktur modal.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BEI Kevin Muhammad Rizka; Jonnardi Jonnardi
Jurnal Kontemporer Akuntansi Volume 1, No. 2, September 2021
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.144 KB) | DOI: 10.24912/jka.v1i2.15092

Abstract

Penelitian ini bertujuan untuk membuktikan dan mengkaji secara empiris pengaruh profitabilitas, struktur modal, ukuran perusahaan dan pertumbuhan perusahaan terhadap nilai perusahaan dengan tingkat suku bunga sebagai variabel moderasi pada perusahaan non-bank yang terdaftar di Bursa Efek Indonesia periode 2014 – 2018. Penelitian ini bersifat kuantitatif dengan teknik pengambilan sampel yaitu purposive sampling. Pengolahan data menggunakan Regresi Linear Berganda dan Moderated Regression Analysis (MRA) melalui aplikasi eviews 10. Analisis pengujian hipotesis dilakukan secara parsial dan simultan. Hasil penelitian ini menunjukkan bahwa: (1) Profitabilitas dengan proksi Ln(EBIT) dan ROA, Struktur Modal dengan proksi LTDER berpengaruh secara signifikan dan positif terhadap nilai perusahaan; (2) Ukuran Perusahaan dengan proksi Ln(Total Asset), Pertumbuhan Perusahaan dengan proksi Ln(Net Equity) berpengaruh secara signifikan dan negatif terhadap nilai perusahaan; (3) Struktur Modal dengan proksi LTDFAR, Pertumbuhan Perusahaan dengan proksi Ln(Sales) tidak berpengaruh secara signifikan dan positif terhadap nilai perusahaan; (4) Ukuran Perusahaan dengan proksi Ln(Total Employees) tidak berpengaruh secara signifikan dan negatif terhadap nilai perusahaan; (5) Tingkat suku bunga memperlemah hubungan antara Profitabilitas dengan proksi Ln(EBIT) dan ROA, Struktur Modal dengan proksi LTDER terhahap nilai perusahaan; (6) Tingkat suku bunga memperkuat hubungan antara Struktur Modal dengan proksi LTDFAR terhahap nilai perusahaan.
PENGARUH FRAUD PENTAGON DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL STATEMENT FRAUD BENEISH MODEL Vicky Yuvin; Partogian Sormin
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18124

Abstract

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.
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA KAP DI JAKARTA PADA PERIODE 2020 Michael Jovanca Ega; Hendang Tanusdjaja
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18120

Abstract

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
FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA BERSIH PADA PERUSAHAAN PROPERTI Yehezkiel Handranata; Herman Ruslim
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18125

Abstract

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.
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, DAN SUKU BUNGA TERHADAP NILAI PERUSAHAAN Novita Sari Dewi Tandiawan; Jonnardi Jonnardi
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18121

Abstract

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.
PENGGUNAAN FRAUD PENTAGON MODEL DALAM MENDETEKSI FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN PROPERTY & REAL ESTATE Rafferty Raditya; Jamaludin Iskak
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18122

Abstract

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.
PENGARUH VOLUME EMISI KARBON, PENGUNGKAPAN EMISI KARBON, PENGUNGKAPAN PRAKTIK MANAJEMEN EMISI KARBON TERHADAP KINERJA PERUSAHAAN Sitti Adrati; Yvonne Augustine
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18123

Abstract

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.
FAKTOR – FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT PADA KAP DI JAKARTA PADA PERIODE 2020 Michael Jovanca Ega; Hendang Tanusdjaja
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18120

Abstract

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
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, DAN SUKU BUNGA TERHADAP NILAI PERUSAHAAN Novita Sari Dewi Tandiawan; Jonnardi Jonnardi
Jurnal Kontemporer Akuntansi Volume 2, No. 1, Maret 2022
Publisher : Fakultas Ekonomi Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jka.v2i1.18121

Abstract

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.

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