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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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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
PENGARUH FRAUD TRIANGLE DAN PROFITABILITAS TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN GCG SEBAGAI VARIABEL MODERATING Carry Setiawan; Herlin Tundjung
Jurnal Kontemporer Akuntansi Volume 3, No.1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

Fraudulent financial reporting is the deliberate neglect of amounts and disclosures with the intention of deceiving users of financial statements. This fraud usually occurs when a company reports higher than it actually (overstates) its assets or revenues, or when a company understates its liabilities and expenses. This research was conducted to determine the effect of pressure, opportunity, rationalization and rofitability on Fraudulent Financial Reporting with good corporate governance as a moderating variable. The method used in this research is quantitative research methods using panel data regression processing techniques with the help of the EVIEWS 9.0 program. The results showed that Pressure and opportunity had a positive and significant effect on fraudulent financial reporting. Meanwhile, GCG moderates the effect of pressure and opportunity on fraudulent financial reporting.
PENGARUH LIKUIDITAS, KOMPLEKSITAS OPERASI PERUSAHAAN, STRUKTUR MODAL DAN PROFITABILITAS PERUSAHAAN TERHADAP AUDIT REPORT LAG Rizki Damir Mustika; Jonnardi
Jurnal Kontemporer Akuntansi Volume 3, No.1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to prove and empirically examine the effect of liquidity, company operating complexity, capital structure and profitability on audit report lag in non-bank companies listed on the Indonesia Stock Exchange for the period 2014 – 2018. This study is quantitative with a purposive sampling technique. sampling. Data processing using Multiple Linear Regression through eviews 10 application. Hypothesis testing analysis was carried out partially and simultaneously. The results of this study indicate that: (1) Liquidity with CR (Current Ratio) proxy, Capital Structure with LTDER (Long Term Debt to Equity Ratio) proxy, Profitability with ROA (Return on Assets) proxy has a significant and negative effect on audit report lag in non-bank companies listed on the IDX for the period 2014-2018; (2) The complexity of the Company's Operations with the JTAP proxy (Number of Subsidiaries) has a significant and positive effect on audit report lag in non-bank companies listed on the IDX for the period 2014-2018.
PEMBAYARAN DIVIDEN DAN KUALITAS LABA PADA PERUSAHAAN KEUANGAN TERDAFTAR DI BEI Yurika; Herman Ruslim
Jurnal Kontemporer Akuntansi Volume 3, No.1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of this study is to examine the relationship between dividend payment and earnings quality. This study examines four dividend features, they are dividend-paying status, dividend size, dividend changes and dividend persistence. Samples consist of 79 financial industries which listed in Indonesia Stock Exchange from 2015 until 2019. This study is using IBM SPSS Statistics software version 21 with GLM (Generalized Linear Model) research method. Result of this study showed that dividend-paying status, dividend size, dividend changes and dividend persistence have positive association with earnings quality. Overall, dividend-paying status, dividend size, dividend changes and dividend persistence are indicators for earnings quality.
DETERMINAN MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI MODERASI PADA PERUSAHAAN DAGANG DI INDONESIA Angela Rusdikartini P.; Ishak Ramli; MF Djeni Indrajati
Jurnal Kontemporer Akuntansi Volume 3, No.1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to examine and examine why good corporate governance (GCG), financial distress, and tax avoidance affect earnings management with audit quality as a moderating variable. The population of this study are trading companies listed on the Indonesia Stock Exchange during the 2016-2020 period with a total of 270 companies. Based on the research limits set, 173 companies were selected as research samples. Hypothesis testing using Partial Least Square path analysis with SmartPLS 3.2.9 software. The results of this study indicate that the variable of good corporate governance (GCG) affects earnings management negatively and not significantly, financial distress affects earnings management positively and significantly, tax avoidance affects earnings management positively and not significantly with the measurement of the book-tax difference. Company audit quality moderates the effect of good corporate governance (GCG) positively and not significantly, company audit quality moderates the effect of financial distress positively and significantly on earnings management, corporate audit quality moderates the effect of tax avoidance negatively and insignificantly on earnings management.
PENGARUH PENGALAMAN AUDITOR, PREFERENSI KLIEN, DAN TIMELINESS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (SURVEY PADA KANTOR AKUNTAN PUBLIK DI JAKARTA SELATAN) Cheow William; Sukrisno Agoes; Henny
Jurnal Kontemporer Akuntansi Volume 3, No.1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of research this study was to know the influence of auditor experience, preference of the client and timeliness for audit quality. In this research the survey was conducted with responden is an auditor who works in the public accountant firm (KAP), which domicile in South of Jakarta. The survey technic in this research is sending questionnaire to responden then questionnaire will be filled. Independence variable is auditor experience, preference of the client and timeliness and dependend variable is audit quality and moderate variable is ethical of auditor. Based on the analysis and testing shows that, the experience of the auditor, client preferences and timeliness variable has a significantly affect the audit quality in the public accountant firm in South of Jakarta and also ethical of auditor was moderate independent and dependent variable.
PERAN KEBIJAKAN FISKAL PEMERINTAH INDONESIA DALAM MENGHADAPI RESESI EKONOMI AKIBAT DAMPAK PANDEMI COVID-19 Angeline Wijayanti; Ngadiman
Jurnal Kontemporer Akuntansi Volume 3, No.1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aimed to the policies of the Indonesian government in facing the economic recession due to Covid-19. This study is a qualitative research using the case study method. This study examines the experience of Indonesian government policies as a country that has faced through economic crises in the past and analyzes whether this fiscal policy can be adopted as a strategy in dealing with an economic recession due to the Covid-19 pandemic. The study uses documentation, observation, literature study and assessment techniques on the analysis of the Indonesian government's fiscal policy in facing an economic recession due to the impact of the Covid-19 pandemic. This study shows that the government plays a role in increasing state expenditure and providing tax incentives to boost the economy out of an economic recession. This study provides a new perspective on the policy analysis of the role of the Indonesian government in dealing with the economic recession due to the Covid-19 pandemic.
SKEPTISISME PROFESIONAL DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT DAMPAKNYA TERHADAP KUALITAS AUDIT Fitri Yuliani; Sukrisno Agoes; MF Djeni Indrajati
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to analyze the effect of professional skepticism and task complexity on audit judgment and its impact on audit quality. This research was conducted at KAP members of FAPM in Jakarta. The sample in this study was selected using a purposive sample method in order to obtain a total sample of 100 external auditors using a questionnaire. The research method used is descriptive and statistical analysis using the SmartPLS 3.0 test tool. This study shows that professional skepticism and task complexity have a positive effect on audit judgment and audit judgment has a positive effect on audit quality.
CAPITAL INTENSITY, LIQUIDITY, LEVERAGE TERHADAP TAX AVOIDANCE DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI PERIODE 2012-2019 Alvina; Ngadiman; Yustina Peniyanti Jap
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

Indonesia is a developing country, where one of the largest sources of income for the Indonesian state comes from its tax income. With the existence of government regulations to provide incentives to reduce tax rates on entities, there are still differences of opinion between the government, which causes corporate taxpayers to reduce tax payments illegally or legally. In this study, the method of legal tax reduction. A research was conducted on capital intensity, liquidity, and leverage on tax avoidance with sales growth as a moderating variable in mining sector companies listed on the IDX for the period 2012 - 2019. The research hypothesis is that capital intensity and leverage can have a significant and positive effect on tax avoidance, liquidity has no effect. against tax avoidance, and sales growth weakens the influence of Capital Intensity, Liquidity, and Leverage on Tax Avoidance. The sample selection method was purposive sampling and 8 companies were selected as samples. Techniques for processing data with multiple regression analysis methods with the help of SPSS and Microsoft Office 2013 programs. The results showed that capital intensity, liquidity, and leverage had no significant effect, while sales growth did not affect the relationship between capital intensity, liquidity and leverage on tax avoidance
PENGARUH PROFITABILITAS DAN FINANCIAL LEVERAGE PADA COST OF DEBT DENGAN EARNINGS MANAGEMENT SEBAGAI VARIABEL PEMODERASI Renny Muspyta; Herman Ruslim
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to determine the effect of profitability and financial leverage on the cost of debt, and the role of earnings management as a moderating variable. In this study, profitability is measured by the Ratio of return on equity, financial leverage is measured by the proxy debt Ratio, earnings management as measured by discretionary accruals, and cost of debt is measured by the Ratio of interest expense divided by the average total debt. The population in this study are publicly traded companies listed on the IDX, and the sample used is manufacturing companies listed on the IDX for the 2016-2019 period. Based on the purposive sampling method, the samples obtained were 69 manufacturing companies and 276 observations. The results showed that profitability has a negative effect on the cost of debt, while financial leverage has no effect on the cost of debt, earnings management cannot weaken the negative effect of profitability on the cost of debt and earnings management cannot weaken the negative effect of financial leverage on the cost of debt.

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