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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 FINANCIAL REPORTING QUALITY DAN FRAUDULENT ACCOUNTING TERHADAP INVESTMENT EFFICIENCY DENGAN ASYMMETRY INFORMATION SEBAGAI VARIABEL MODERASI Silvia Sandra; 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

The purpose of this research is to obtain empirical evidence about the effects of financial reporting quality and fraudulent accounting on investment efficiency in manufacturing industries listed in Indonesian Stock Exchange during the period of 2018-2020. This research used 88 samples of manufacturing companies that have been previously selected using purposive sampling method. Secondary data was used. This research data was processed using Eviews 12. The result of this research shows that financial reporting quality have a significant and negative effect on investment efficiency whereas fraudulent accounting does not has a significant and negative effect on investment efficiency, while asymmetry information weakness the significant effect of financial reporting quality on investment efficiency and weakness the negative effect of fraudulent accounting on investment efficiency.
PENGARUH TAX AMNESTY DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PELAYANAN FISKUS SEBAGAI PEMODERASIAN Yusak David Hizkiel; 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 analyze the effect of tax amnesty and fine tax on non-employee taxpayer compliance against fiscus services as moderating variables. Quantitative research method is used in this study. The object of this study are all non-employee individual taxpayers registered at KPP Pratama Jakarta Matraman. The sample in this study were selected using random sampling method. Multiple regression analysis is used and analyzed using SPSS 25 test tool. The results show that tax amnesty has an effect on taxpayer compliance, fine tax have no effect on taxpayer compliance, fiscus services has no effect on taxpayer compliance. Fiscus services in this study can moderate the relationship between tax amnesty on taxpayer compliance and fiscus services cannot moderate the relationship between fine tax on taxpayer compliance.
PENGARUH TATAKELOLA, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI Doli Santomans Manurung; Arles Ompusunggu; Estralita Trisnawati
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 commissioners, managerial ownership, leverage, firm size and the effect of independent commissioners moderated by sales growth, managerial ownership moderated by sales growth, leverage moderated by sales growth and firm size moderated by sales growth on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. This study uses purposive samping and elect 73 manufacturing companies as samples in the study and used multiple linear regression analysis using spss.25.00. The results in this study indicate that independent commissioners and leverage have a positive and significant effect on earnings management, managerial ownership have a negative and significant effect on earnings management and firm size has no effect on earnings, sales growth cannot moderate the effect of independent, managerial ownership, leverage, firm size on earnings management
PENGARUH FRAUD STAR TERHADAP FINANCIAL STATEMENT FRAUD DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2020) Jojor Lamria Situmorang; 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 determine how fraud stars are: pressure, opportunity, rationalization, capability, and integrity of financial statement fraud with audit quality as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sample was selected by purposive sampling method and valid data is financial statement data as the selected sample for the 2017-2020 period amounted to 144 (one hundred forty four) manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data processing technique uses multiple regression analysis assisted by the Eviews program. The results of this study show that the element of influence of fraud star on financial statement fraud using the Beneish M-Score model with audit quality with moderation variables described as follows, namely: pressure does not negatively affect financial statement fraud, opportunity and rationalization have a positive effect on financial statement fraud, capability does not have a positive effect on financial statement fraud, integrity has a negative effect on financial statement fraud, audit quality does not weaken the negative influence of pressure on financial statement fraud, audit quality weakens the positive influence of opportunity on financial statement fraud, audit quality does not weaken the negative influence of rationalization and capability on financial statement fraud, and audit quality reinforces the positive influence of integrity on financial statement fraud. The implication of this research is the need to use fraud detection tools, one of which is fraud star, which is a tool to detect financial statement fraud that can help investors in analyzing to provide information on the financial condition of companies to be invested in companies and the use of external audit quality implementation of financial statements is needed to avoid misstatement financial statements and also for potential investors about the use of the Beneish M-Score model in financial statements to predict whether the company category is a manipulator or not so that it requires more in-depth analysis in decision making
DETERMINAN KEPATUHAN WAJIB PAJAK PADA WAJIB PAJAK PRIBADI DI DKI JAKARTA TAHUN 2022 Steffi Jeannes Thomas; 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

The aim of the research is to test the influence of Tax Rates, Tax Socialization, and Tax System Effectiveness on Tax Compliance with Tax Awareness as a mediator. This research approach is quantitative. The population in this research is all individual taxpayers (WP) who live in DKI Jakarta Province. The sampling technique was carried out using purposive sampling. Data collection techniques are carried out through surveys. The research instrument used a closed questionnaire with a Likert scale of 1-6 (1=Strongly disagree, 6=Strongly agree). Data analysis techniques are descriptive analysis, multiple linear regression analysis, and path analysis, using SEM-PLS. The research results show that Tax Rates are proven to have a positive and significant effect on Tax Compliance, positive but not significant effect on tax awareness. Tax Socialization has a negative and insignificant effect on Tax Compliance. Tax Socialization has a positive and significant effect on Tax Awareness. The effectiveness of the Tax System has been proven to have a positive and significant effect on Tax Awareness and Tax Compliance. Tax Awareness has been proven to have a positive and significant effect on Tax Compliance. Tax Awareness can play a positive role in influencing the Effectiveness of the Tax System on Tax Compliance. However, Tax Awareness cannot play a positive role in the influence of Tax Tariffs/Duties on Tax Compliance, nor on the influence of Tax Socialization on Tax Compliance
PENGARUH ROLE STRESS, GOOD GOVERNANCE, GAJI AUDITOR TERHADAP KINERJA AUDITOR DAN KECERDASAN EMOSIONAL SEBAGAI PEMODERASI Nisei, Bella Dwi Amalistie; Trisnawati, Estralita
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research aims to find out whether role stress, good governance, auditor salary have an effect on auditor performance and emotional intelligence as a moderator. This research used a purposive sampling technique to determine a sample of 54 respondents. This research uses a qualitative approach and questionnaires as research instruments with the research object being practitioners' perceptions of auditors in South Jakarta. Hypothesis testing was carried out using multiple linear regression tests using IBM SPSS 26. The results of this study showed that role stress and good governance did not have a significant effect, while auditor salary had a significant effect on auditor performance and emotional intelligence moderated auditor salary and good governance had a significant effect on auditor performance. This research suggests to future researchers to add variables of gender, age, educational background, and length of service as proven by this research that these criteria have a significant effect and can explain the dependent variable. For further research, you can refer to this research as a source of literature regarding references, knowledge and information about the importance of role stress, good governance and auditor salary on auditor performance and emotional intelligence as a moderator.
ANALISIS JALUR PENGARUH PELAYANAN FISKUS, SANKSI PAJAK TERHADAP KEPATUHAN DENGAN KESADARAN WAJIB PAJAK SEBAGAI MEDIASI Reynaldo; Ngadiman; Jap, Yustina Peniyanti
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

Taxes are the largest source of revenue for the Indonesian state. For this reason, maximizing tax revenue must be increased through taxpayer compliance. Some of the factors that affect taxpayer compliance are tax authorities, tax sanctions, and taxpayer awareness. The purposes of this study were to analyze the direct effect of tax authorities, tax sanctions, and taxpayer awareness on taxpayer compliance at KPP Pratama Kalideres. Then, the research also aims to determine the indirect effect between tax authorities and tax sanctions on taxpayer compliance through taxpayer awareness. The main theory used in this research is attribution theory. The research method used is quantitative. The research population is all individual taxpayers with independent work who are registered at KPP Pratama Kalideres. Then the research sample was selected using the hair method and resulted in 170 randomly selected samples. Data analysis using SEM PLS. The results of the study stated that tax authorities, tax sanctions, and taxpayer awareness partially had a positive and significant effect on taxpayer compliance. Furthermore, tax authorities and tax sanctions also have an indirect effect on taxpayer compliance through taxpayer awareness.
PENGARUH KEPEMILIKAN MANAGERIAL DAN ARUS KAS BEBAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Perwira, Hendrik; Agoes, Sukrisno; Indrajati, MF Djeni
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The delegation of authority from shareholders as principal to management as agent causes agency conflict to arise between shareholders and managers. Agency conflict needs to be minimized in various ways so that the company's objection in maximize the value of the company can be achieved. This study aims to empirically examine the effect of managerial ownership and free cash flow on firm value with dividend policy as a moderating variable. This study uses panel data regression on 55 companies listed on the Indonesia Stock Exchange and IDX80 in the 2019-2021 period. The dependent variable in this study is firm value. The independent variables in this study are managerial ownership and free cash flow. The moderating variable in this study is dividend policy. The results of this study indicate that Managerial Ownership has a positive effect on firm value. Furthermore, Free Cash Flow has no effect on firm value. Dividend policy does not strengthen the effect of managerial ownership and free cash flow on firm value.
PENGARUH PEMAHAMAN PAJAK DAN E-SYSTEM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK SERTA PERAN MODERASI KUALITAS PELAYANAN Evieryata; Trisnawati, Estralita
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The Purpose of this study was to determine the effect of understanding tax regulations, implementing tax e-systems, and service quality on taxpayer compliance. Apart from that, this study also uses service quality to moderate the relationship between understanding tax regulations and taxpayer compliance and the relationship between implementing a tax e-system and taxpayer compliance. The data in this study uses primary data originating from a questionnaire survey using Google Form which was given to non-employee individual taxpayer respondents in Jakarta. Using the purposive sampling method, questionnaires from 120 respondents were completed and collected. From the results of the collected questionnaires, the researchers processed them using the smartPLS 4.0 program. The results of this study show that understanding tax regulations, implementing the tax e-system, and service quality have a positive and significant effect on non-employee individual taxpayer compliance. Meanwhile, service quality which plays a moderating role weakens the influence of understanding tax regulations and implementing the tax e-system on non-employee individual taxpayer compliance.
PENGARUH NILAI PERUSAHAAN PADA PERUSAHAAN PARIWISATA & PERHOTELAN DI BURSA EFEK INDONESIA PERIODE 2020 – 2022 Ngesthi, Priscilla Oliviane; Setijaningsih, Herlin Tundjung
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

This research examines that during the Covid-19 pandemic, tourism & hospitality companies on the IDX experienced a continuous decline in company value from 2020 - 2022 even though the company had already made large profits in 2022. This decline in company value was also followed by a decline in the proportion of institutional ownership as a whole. continuously and the proportion of managerial ownership is unstable from 2020 – 2022, (based on financial report data on the IDX). This was also influenced by companies that did not implement Corporate Social Responsibility (CSR) during the Covid-19 pandemic by being unable to pay dividends to shareholders, laying off employees and carrying out mass layoffs. The lack of implementation of CSR will cause a decrease in the proportion of institutional ownership and managerial ownership, and will affect the value of the company. This research uses quantitative methods and takes data from financial reports registered on the IDX for the period 2020 - 2022. The results of the research show that institutional ownership and managerial ownership have a negative effect on company value, CSR can moderate and strengthen the influence of institutional ownership on company value, but CSR has not able to moderate the influence of managerial ownership on company value.

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