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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-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN GCG SEBAGAI VARIABEL MODERASI Regina; Herlin Tundjung Setijaningsih
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research aims at how the role of the free cash flow, financial distress and leverage on earning management, and the effect of good corporate governance as moderating toward earning management on manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 321 companies. Data processing techniques using moderated regression analysis what helped by Eviews program Version 12.0 and Microsoft Excel 2019. The results of this study indicate that financial distress and leverage have no significant influence on earning management, free cash flow has a negative and significant influence on earning management and GCG in this study is able to moderate the influence of free cash flow on earning management but GCG is not able to moderate the influence of financial distress and leverage on earnings management.
Pengaruh Pelayanan Fiskus dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Badan Rubenson Lumbantobing; Jonnardi; Henny
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study examines the effect of tax services and the implementation of E-Filing on corporate taxpayer compliance. The sample comes from companies listed in KPP Pratama Jakarta Kebon Jeruk Satu as a sampling frame. Based on purposive sampling, 105 questionnaires were distributed, exceeding the specified number of samples, which was 90 questionnaires. The hypothesis is carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) 3.0. The results of this study indicate that the tax service and the application of E-Filing have a positive effect on taxpayer compliance. The Directorate General of Taxes is expected to improve service quality so that taxpayers are enthusiastic in carrying out their tax obligations.
DINAMIKA STRUKTUR MODAL PERBANKAN Nerissa Arviana; Ishak Ramli; Kurniati W Andini
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of this study was to determine whether taxes, credit, size of liquidity and bank profitability affect the bank's capital structure and whether the bank's capital structure affects the bank's liquidity and profitability. This study uses 93 samples, namely 31 banks listed on the Indonesian stock exchange in the 2018-2020 period. The results of this study indicate that taxes, firm size, liquidity and profitability affect the capital structure and capital structure affects liquidity and profitability
PERAN TATA KELOLA PERUSAHAAN DALAM PROFITABILITAS, STRUKTUR MODAL, DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN Indawati; Ngadiman; Yustina Peniyanti Jap
Jurnal Kontemporer Akuntansi Volume 3, No.2, September 2023
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research aims to determine how the effect of profitability, capital structure and tax avoidance on firm value and to find out how the role of corporate governance in moderating the effect of profitability, capital structure and tax avoidance on firm value in manufacturing companies in the non-cyclical consumer goods industry sector listed on the Indonesian Stock Exchange (IDX) for the period 2017 to 2020. The sample was selected using the purposive sampling method and the valid data were 34 companies. Based on the background, previous research and the underlying theory, the hypothesis of this research is that profitability and capital structure have a positive effect on firm value, tax avoidance has a negative effect on firm value, and corporate governance can moderate the effect of profitability, capital structure and tax avoidance on firm value. The data analysis technique is multiple linear regression with moderator regression analysis (MRA). The results of this research show that: (1) Profitability has a positive effect on firm value (2) Capital structure does not have a positive effect on firm value, (3) Tax avoidance does not negatively affect firm value, (4) Corporate Governance does not moderate the influence of profitability, structure capital with equity liability ratio (DER) indicators and tax avoidance on firm value, (5) Good Corporate Governance is proven to moderate the effect of capital structure with asset liability ratio (DAR) indicators on firm value. The implication of this research is the need to increase the role of corporate governance and improve corporate governance mechanisms in Indonesia to increase the value of the company which will provide a good signal for investors.
PENGARUH AUDIT FEE, INSTITUTIONAL OWNERSHIP DAN LITIGATION RISK TERHADAP KUALITAS AUDIT DIMODERASI DENGAN KOMITE AUDIT Aldo Rompas; Sukrisno Agoes
Jurnal Kontemporer Akuntansi Volume 4, No.1, Maret 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to determine how the effect of audit fees, institutional ownership and litigation risk on audit quality by moderating audit committees in manufacturing industries listed on the Indonesia Stock Exchange during 2015-2019. The sample selected by purposive sampling method and valid data are 30 companies. The data processing technique uses multiple regression analysis assisted by the Eviews (Enocometric Views) version 10 program and Microsoft Excel 2016. The results of this study indicate that litigation risk has a significant effect on audit quality, and the audit committee increases its influence on audit quality. The implication of this research is that the audit quality produced by the auditor will increase if the company has a high litigation risk.
PENCATATAN SAHAM LEWAT BELAKANG (BACKDOOR LISTING) MELALUI AKUISISI TERBALIK SESUAI PSAK 22 Sugeng Wahono; Ngadiman
Jurnal Kontemporer Akuntansi Volume 4, No.1, Maret 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research aims conducted by doing cost benefit analysis in Reverse Take Over (RTO) backdoor listingtransaction compare with normal Initial Public Offering (IPO) in a case of acquisition PT MI Tbk by PT PAC. Themethods are study of documents, interviews, observation, and based on involvement experiences in the transaction.The conclusion achieved based on research are that the benefits of RTO backdoor listing transaction are gettingPAC to have listing status with firmed, controlled and faster than IPO due to not having complex documentation inoperational, legal and accounting aspects. However, as the compensation, PAC must be higher costs, mostlybecause of purchase of shares at a premium price of Rp. 50 (fifty rupiah) considering that PT MI Tbk has a fairvalue of shares of zero rupiah, negative equity and negative working capital.
PENGARUH PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL DENGAN SUKU BUNGA BI SEBAGAI VARIABEL MODERASI Tania Alvianita Pramudya; Jonnardi; M. F. Djeny Indrajati
Jurnal Kontemporer Akuntansi Volume 4, No.1, Maret 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

During the covid-19 pandemic, companies experienced a decline in sales and even experienced losses. This hasresulted in many countries and companies surviving and financing their people with debt. There are factors thataffect the company's capital structure, such as profitability, liquidity, sales growth, and BI interest rates. To test theeffect, a sample of non-financial sector companies listed on the Indonesia Stock Exchange (BEI) was used usingmultiple regression analysis. And the result is that all variables except sales growth have a significant effect oncapital structure.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI TERHADAP KINERJA MANAJERIAL DIMODERASI KOMITMEN ORGANISASIONAL Lia Suciati; Herlin Tundjung
Jurnal Kontemporer Akuntansi Volume 4, No.1, Maret 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research aims at how the role of the role of budgetary participation, budget goal clarity and accounting controlon managerial performance, and the effect of organizational commitment implementation toward managerialperformance on State Civil Apparatus at North Jakarta District Court. Sample was selected using saturation samplingmethod and the valid data was 76 respondent. Data processing techniques using multiple regression analysis whathelped by SPSS program (Statistical Product and Service Solution) for Windows released 25. The results of this studyindicate that budgetary participation, budget goal clarity and accounting control have a positive and significantinfluence on manajerial performance, and organizational commitment increases influence budget goal clarity onmanagerial performance. The implication of this study is that managers can use budgetary participation, budget goalclarity and accounting control to improve managerial performance and to strengthen budget goal clarity onmanagerial performance can use organizational commitment.
LIKUIDITAS, STRUKTUR ASET, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL TERHADAP STRUKTUR MODAL DENGAN FIRM SIZE SEBAGAI MODERASI Richard Julian; Herman Ruslim
Jurnal Kontemporer Akuntansi Volume 4, No.1, Maret 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

on capital structure with firm size as a moderating variable. This study uses a quantitative method by taking apopulation of companies listed on the Indonesia Stock Exchange (IDX) in the property sector. The sample wasselected by purposive sampling technique in order to obtain a sample of 17 property companies. The data analysismethod used is multiple regression analysis and moderation regression analysis using the SPSS 25 test tool. Theresults show that liquidity has a negative effect on capital structure, asset structure has a negative effect on capitalstructure, managerial ownership has a positive effect on capital structure, and managerial ownership has a positiveeffect on capital structure. The proven moderation test results are firm size significantly moderate the relationshipbetween institutional ownership and capital structure.
FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR DENGAN PENGHINDARAN Arfin Hanes Lim; Arles P Ompusunggu
Jurnal Kontemporer Akuntansi Volume 4, No.1, Maret 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to examine the effect of institutional ownership, company size, and managerial ownership on firmvalue with tax avoidance as a moderating variable in manufacturing companies listed on the Indonesia StockExchange for 5 years from 2015 to 2019. This research is quantitative with a sample selection method. namelypurposive sampling. Data processing uses multiple linear regression and moderated regression analysis (MRA)through the application of the Statistical Package for Social Science (SPSS) version 25.0. The results of this studyindicate that institutional ownership and managerial ownership do not have a positive effect on firm value. Meanwhile,firm size has a positive influence on firm value. The results of this study also conclude that tax avoidance cannotmoderate institutional ownership and managerial ownership of firm value. However, tax avoidance can moderate thesize of the company to the value of the company.

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