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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 BERPENGARUH TERHADAP AUDIT DELAY DAN KOMITE AUDIT SEBAGAI VARIABLE MODERASI Priti Siwa Linggam; Sukrisno Agoes
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

1This study aims to analyze the effect of Institutional Ownership, Earnings Per Share & Financial Distress on Audit Delay moderated by the audit committee. 2This research was conducted using mining companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2019. 3The sample of this study was selected using the purposive sampling method 430 companies were obtained with a 5-year period, a total of 150 companies will be used as research objects. 5The research method used is 6Microsoft Excel and Economic Views (EViews) software to process and tabulate the data obtained. 7This study shows that Institutional Ownership has no effect on Audit delay, Financial Distress has no significant effect on Audit Delay, Earning Per Share has a significant effect on Audit Delay and the audit committee in this study is able to strengthen the influence of Financial Distress & Earnings Per Share on Audit Delay.8 The implication of this study is business needs to have a proper and efficient strategy in order to avoid the problem of audit delay.
PENGARUH LEVERAGE, TAX HAVEN, DAN KEPEMILIKAN MANAJERIAL TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Chyntialie; Ngadiman; Yustina Peniyanti Jap
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of this research is to determine the effect of Leverage, Tax Haven and Managerial Ownership on Tax Aggressiveness with Independent Commissioner as Moderating Variable. This study uses secondary data taken from the official IDX website. This study used 105 samples, namely manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during the period 2016 – 2020. The results of this study indicate that Leverage, Tax Haven and Managerial Ownership have a positive effect on Tax Aggressiveness with Independent Commissioners as Variables Moderation.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN PENERAPAN PSAK 73 SEBAGAI VARIABEL MODERASI Elisabeth; Estralita Trisnawati; Sriwati
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of this study is to examine the financial performance factors that affect firm value and to obtain evidence of the effect of the implementation of PSAK 73 on firm value in the years before and after the implementation of mandatory PSAK 73. This study uses 192 observation data from retail and transportation companies listed on the Indonesia Stock Exchange for 4 years from 2018 to 2021. The results of this study prove that (1) there are significant differences in the variables of profitability, solvency, capital intensity in the period before and after the implementation of PSAK 73. However, there is no significant difference in the value of company size and firm value before and after the implementation of PSAK 73. (2) financial performance in the form of profitability, solvency, has a significant positive effect on firm value. The moderating variable, PSAK 73 cannot moderate the relationship between financial performance and firm value. This shows that the implementation of PSAK 73 reported by various media as the cause of the decline in the performance of several companies listed on the stock exchange is not proven. This study also shows that the variables of profitability, solvency, company size, PSAK and capital intensity are able to explain the variable of company value by 62.72%.
PENGARUH STRUKTUR MODAL, STRUKTUR AKTIVA DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN SUKU BUNGA SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ivan Marcellino; Jonnardi
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of this research was to determine The Influence of Capital Structure, Asset Structure and Profitability on Company Value with Interest Rates as a Moderating Variable in Food and Beverage Industry listed on the Indonesian Stock Exchange. The method used in this research uses systematic random sampling and using 72 companies as population and processed using E-views 12.0. The results of the research show that there is no influence of Capital Structure, Asset Structure, Profitability and Interest Rates on Company Value. Interest Rates are not able to moderate Capital Structure on Company Value, Interest Rates moderate Asset Structure and Profitability on Company Value.
PENGARUH PENGUNGKAPAN LAPORAN KEBERLANJUTAN, DAN PENGUNGKAPAN MANAJEMEN RISIKO TERHADAP NILAI PERUSAHAAN DENGAN RASIO LIKUIDITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN INDONESIA Navelya Hadi; Herman Ruslim
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to determine the effect of disclosure of sustainability reports (SR) and risk management (MR) on firm value (Tobin's Q) with the liquidity ratio (LCR ratio) as a moderating variable. Firm value in this study is the investor's perception of the level of success of a company which is reflected in the stock price. The research period is from 2018 – 2021 with a total of 164 samples consisting of 41 banking companies. The results of this study indicate that SR and MR have no significant effect on Tobin's Q, and the liquidity ratio is unable to moderate the relationship between disclosure of sustainability reports and risk management on firm value. These results show that the disclosure of sustainability reports and risk management does not significantly affect investors' decisions.
PENGARUH INSENTIF PAJAK, KUALITAS PELAYANAN FISKUS, DAN SISTEM SELF ASSESMENT TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI PAJAK SEBAGAI VARIABEL MODERASI Yoga Radyasa; Waluyo
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research is a significant step in understanding the dynamics of taxpayer compliance among MSMEs registered with KPP Pratama Jakarta. Involving the variables Tax Incentives, Fiscus Service Quality, and Self Assessment System as predictors, as well as Tax Socialization as a moderating factor, this research uses multiple linear regression analysis methods. The results are interesting, showing that Tax Incentives have a significant positive impact on the level of taxpayer compliance. On the other hand, Fiscus Service Quality and the Self Assessment System have a negative impact, indicating the complexity of the factors involved in encouraging tax compliance. The role of Tax Socialization as a moderating factor provides further insight. This factor strengthens the positive impact of Tax Incentives and Service Quality, while at the same time moderating the negative impact of the Self Assessment System. These results not only show the complexity of the relationships between variables, but also highlight the importance of tax education in increasing taxpayer compliance among MSMEs. These findings provide a valuable contribution to theoretical and applied understanding in the context of tax studies.
PENGARUH LEVERAGE DAN PENGUNGKAPAN TATA KELOLA TERHADAP EARNING MANAGEMENT DENGAN TAX AVOIDANCE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Timothy Tjandra; Sukrisno Agoes
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research aims to obtain empirical evidence regarding the effect of Leverage (LEV), and Corporate Governance (TK) on Earning Management (EM) with Tax Avoidance (TA) as a moderation variabel of Manufacturing company listed on BEI during 2018-2021. Sample was selected using purposive sampling method and uses secondary data in the form of financial reports obtain from the website www.idx.co.id. The total sample used was 216 data. Data processing techniques use multiple linear regression using Eviews 12.0 and Microsoft Excel 2019. The results of this study indicate that LEV and TK have positive but non significant effect to EM. TA reinforce LEV effect on EM. TA weakens TK effect on EM. The implication of this study is to see companies’ movement regarding earnings management, after covid-19 pandemic in Indonesia subsided.
PENGARUH PEMERIKSAAN, SANKSI DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMODERASI PREFERENSI RISIKO Santi Amalya Amini; Ngadiman
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This study aims to examine the effect of independent variables, namely tax audits, tax sanctions and taxpayer awareness on individual taxpayer compliance with risk preferences as a moderating variable. This study is a quantitative research with research data sourced from distributing questionnaires with a sample size of 100 respondents using the slovin method. The study indicates that only two hypotheses can be accepted, taxpayer awareness influences taxpayer compliance and risk preferences are able to moderate the relationship between tax audits and taxpayer compliance
PENGARUH AGRESIVITAS PAJAK DAN MANAJEMEN LABA RIIL TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI MODERASI Vivian Angelina; Estralita Trisnawati; Sriwati
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The value of company is reflected by company's share price which can be increased in several ways. This research examines the influence of tax aggressiveness and real earnings management on firm value, and examines the role of institutional ownership as a moderator. The research sample is transportation sector companies listed on the Indonesia Stock Exchange during 2018-2022. This sample selection used a purposive sampling method, the number of samples used in this research were 21 companies. Research shows that tax aggressiveness has an effect on company value, while real earnings management has no effect on company value. Research on the role of institutional ownership shows that institutional ownership does not moderate tax aggressiveness on company value, but does moderate real earnings management on company value.
PENGARUH PERTUMBUHAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN RISIKO BISNIS SEBAGAI VARIABEL MODERASI Fiqry Fachrezzy Putra; Jonnardi
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of this study was to examine the effect of company growth, leverage, and profitability on firm value moderated by business risk, property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2022. The research method used is multiple regression analysis using EViews 12. The results showed that only the leverage variable has a significant effect on firm value and the role of business risk in moderating leverage on firm value on the Indonesia Stock Exchange, then for variables that have no significant effect on firm value, namely company growth and profitability and the role of business risk in moderating the relationship between company growth and profitability on firm value.

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