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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 SISTEM DIGITAL AKUNTANSI TERHADAP KUALITAS PENGAMBILAN KEPUTUSAN DENGAN MODEL MEDIASI DAN MODERASI Yulizar, Johan; Julisar
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 research began with the rapid development of information technology, the business world experience fundamental change in term of data management and financial information. The transition of accounting systems to the digital era is must for companies that want to remain relevant and competitive in the current era of globalization. Digital accounting systems allow companies to improve the efficiency of company operation, reduce the risk of human error, and real-time access to financial data needed for strategic decision making for the company. To get the right decision making there are several factors, namely data quality, system quality, information quality and analytical decision making culture. Therefore, this research hypotesizes that these four factor have positive and significant effect on decision making quality. To validate the hypotesizes, this research uses the Structural Equation Modeling (SEM) analysis technique using SmartPLS 4.1.0.2 software. The result of statistical test show that some hypotesizes can be accepted. Thus data quality, system quality, information quality and analytical decision making culture play important role in decision making quality, thereby increasing business competition in Indonesia.
PENGARUH PENGALAMAN AUDITOR, TEKANAN WAKTU DAN INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN PEMODERASI SKEPTISME PROFESIONAL Agustin, Ricy Dwi; Agoes, Sukrisno
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

Audit quality is still a challenge for the public accounting profession. Starting from this problem, the aim of the research is to determine the influence of the variables Auditor Experience, Time Pressure and Independence partially on Audit Quality; then to determine the role of the Professional Skepticism variable in strengthening/weakening the influence of Auditor Experience on Audit Quality, the influence of Time Pressure on Audit Quality, and the influence of Independence on Audit Quality. This research method is a quantitative method. The population is senior external auditors to partners at Public Accounting Firms (KAP) domiciled in DKI Jakarta. Sampling technique Data collection technique through surveys, by distributing questionnaires. Data analysis techniques include descriptive analysis, Partial Least Square-Structural Equation Modeling (PLS-SEM), and moderated regression. The research results show that Auditor Experience has a positive, but not significant, effect on Audit Quality; that Time Pressure has a positive but not significant effect; Independence has a positive and significant effect. Then Professional Skepticism significantly moderates (strengthens) the influence of Auditor Experience on Audit Quality; strengthens the influence of Time Pressure on Audit Quality, but is not significant; and strengthening the influence of Independence on Audit Quality. Than, Auditor Experience and Independence on Audit Quality are moderated by Professional Skepticism in line with grand theory, namely the theory of planned behavior. However, on the contrary, Time Pressure on Audit Quality is moderated. Professional Skepticism is not in line with grand theory, namely the theory of planned behavior.
PENGARUH STRUKTUR MODAL DAN INVESTMENT OPPORTUNITY SET TERHADAP KUALITAS LABA DENGAN TATA KELOLA SEBAGAI PEMODERASI Afriani, Yossy; 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 capital structure and investment opportunity set (IOS) on earnings quality, with corporate governance as a moderating factor. Earnings quality is crucial for decision-making because it can assess a company's success or failure in achieving its operational goals. Earnings quality can indicate the quality of earnings by indicating the company's financial condition and measuring financial performance. When a company achieves optimal results and provides accurate information to aid decision-making, earnings can be considered high-quality. The quantitative secondary data method used purposive sampling with 84 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for five years, from 2018 to 2022, using eViews version 12 and SPSS version 27. The results showed that capital structure had no effect on earnings quality, investment opportunity set (IOS) did not affect earnings quality, corporate governance did not moderate the relationship between capital structure and earnings quality, and corporate governance did not moderate the relationship between investment opportunity set (IOS) and earnings quality. The purpose of this study was to determine the effect of capital structure and investment opportunity set (IOS) on earnings quality, with corporate governance as a moderating factor. Earnings quality is crucial for decision-making because it can assess a company's success or failure in achieving its operational goals. Earnings quality can indicate the quality of earnings by indicating the company's financial condition and measuring financial performance. When a company achieves optimal results and provides accurate information to aid decision-making, earnings can be considered high-quality. The quantitative secondary data method used purposive sampling with 84 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for five years, from 2018 to 2022, using eViews version 12 and SPSS version 27. The results showed that capital structure had no effect on earnings quality, investment opportunity set (IOS) did not affect earnings quality, corporate governance did not moderate the relationship between capital structure and earnings quality, and corporate governance did not moderate the relationship between investment opportunity set (IOS) and earnings quality.
PENGARUH ERP, ICT DAN AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN DIMODERASI OLEH CAAT Beth, Eliza; Agoes, Sukrisno
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 aim of this research is to study how ERP planning, ICT, and internal audit affect company performance. This research is moderated by audit tools and CAAT. The focus of this research is non-cyclical consumer companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. Quantitative methods were used in the research, which included surveys and documentation analysis for data collection. The research sample was taken using a purposive sampling method, and the data was analyzed using multiple regression techniques with the help of statistical software. This research found that ERP, ICT, and Internal Audit significantly improved company performance. In addition, this research also found that CAAT significantly improved ERP performance and company performance, but did not improve ICT and Internal Audit performance. By implementing ERP, using ICT, and improving internal audit practices, companies in the non-cyclical consumer subsector can improve their performance. A better understanding of CAAT's function in managing the relationship between corporate performance and ERP can also help management make better decisions.
PENGARUH MORAL DAN RELIGI TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL MODERASI Mutiara, Shalsabilla Desi; 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

Taxes are mandatory and compulsory contributions to the state, so taxpayer compliance or non-compliance is a decision made by an individual based on behavioral or moral considerations. Tax revenue will increase along with increased taxpayer compliance in reporting their assets. In reality, the level of taxpayer compliance in submitting Annual Tax Returns has not reached the target set by the Directorate General of Taxes (DGT), so taxes cannot function as an instrument for income redistribution and reducing social inequality. The purpose of this study is to analyze the influence of morality and religion on taxpayer compliance, with tax knowledge as a moderating variable. Individual taxpayers registered at the Jakarta City Tax Office (KPP Pratama) were used as the study population, and the sampling method was purposive sampling. The analytical measuring tool used to test the hypothesis in this study is moderated regression analysis (MRA) using IBM SPSS (Statistical Program for Social Science) software version 23. The results of the study show that the morality variable is significantly able to increase the compliance of individual taxpayers, the religion variable is significantly able to increase the compliance of individual taxpayers, the tax knowledge variable is also able to strengthen the influence of morality and religion in increasing the compliance of individual taxpayers.
TEKNOLOGI INFORMASI MEMODERASI PENGETAHUAN PERPAJAKAN DAN TINGKAT KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK PBB-P2 Mentu, Fabiola Fernandes; Ngadiman
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 research is to determine the effect of Information Technology in moderating Taxation Understanding, Tax Penalty Strictness, and Level of Trust in the Government on the Compliance of PBB-P2 Taxpayers in Tomohon Barat District, Tomohon City. This study is specifically focused on all PBB-P2 taxpayers within the scope of Tomohon Barat District, Tomohon City. The researcher chose Tomohon Barat because it is the best district in Tomohon City in terms of paying PBB-P2 taxes. The method used in this research is purposive sampling with 300 respondents obtained through questionnaires distributed to 313 respondents, analyzed using Smart PLS 4. The research method employed in this study is a quantitative method using primary data through observation of events, people, objects, and by distributing questionnaires to individuals. The results of the study indicate that there is no effect of Taxation Understanding and Tax Penalty Strictness on Taxpayer Compliance, but there is an effect of the Level of Trust in the Government on Taxpayer Compliance. The moderation of Information Technology on Taxation Understanding, Tax Penalty Strictness, and Level of Trust in the Government shows an effect on Taxpayer Compliance.

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