Contemporary Journal on Business and Accounting
Contemporary Journal on Business and Accounting (CjBA) publishing contemporary study of Management, and Accounting. CjBA published by Institut Transparansi dan Akuntabilitas (INSPIRING) and published twice a year (April and October). Research method that can be accepted in this journal are both of quantitative and qualitative. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on double-blind peer review results. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts. Please read and understand the author guidelines for preparation manuscript. The author who submits a manuscript to the editors should comply with the author guidelines and template. If the submitted manuscript does not comply with the guidelines or using a different format, it will be rejected by the editorial team before being reviewed. Editorial Team will only accept a manuscript that meets the specified formatting requirements.
Articles
60 Documents
<![CDATA[The Influence of Corporate Social Responsibility on Company Value Mediated by Environmental Performance ]]>
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Mardiana, Ana]]>;
<![CDATA[Ottong, Ervina]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v4i1.50
<![CDATA[Purpose – The purpose of this study was to analyze the effect of corporate social responsibility on firm value mediated by environmental performance. Design/methodology/approach – The type of research used is explanatory. This research uses purposive sampling method in sampling technique. Findings – The results of this study indicate that corporate social responsibility has a positive and significant effect on environmental performance. Environmental performance has a positive and significant effect on firm value. Corporate social responsibility has a positive and significant effect on firm value. Corporate social responsibility on company value can be mediated by environmental performance. Originality – The sample used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2016-2020 which publish annual reports and sustainability reports, respectively. Keywords: Corporate social responsibility, Environmental Performance, Corporate Value Paper Type Research Result]]>
<![CDATA[The Influence of Financial Performance and Company Size on Company Value with Disclosure of Corporate Social Responsibility as a Moderating Variable ]]>
<![CDATA[Kampo, Kunradus]]>;
<![CDATA[Tangke, Paulus]]>;
<![CDATA[Gosal, Kirey]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v4i1.51
<![CDATA[Purpose – The purpose of this study was to examine the effect of financial performance and firm size on firm value and the moderating role of corporate social responsibility on the effect of financial performance and firm size on firm value. Design/methodology/approach – The research method uses moderated regression analysis to analyze the effect of corporate social responsibility in the relationship between the dependent and independent variables. Findings – The results of this study indicate that financial performance has a positive and insignificant effect on firm value. Firm size has a negative and insignificant effect on firm value. Corporate social responsibility is able to moderate the effect of financial performance and firm size on firm value. Originality – The sample companies are non-financial companies listed on the IDX for the period 2017-2019 which disclose annual reports and sustainability reports respectively, so that the total sample obtained covering 3 years is 39 samples. Keywords: Financial Performance, Company Size, Value Company, Corporate Social Responsibility, Signal Theory, Stakeholder Theory Paper Type Research Result]]>
<![CDATA[Analyzing Enterprise Risk Management’s Determinants and Their Impact to Market Valuation ]]>
<![CDATA[Suryady, Ardi Tjiang Y]]>;
<![CDATA[Daromes, Fransiskus Eduardus]]>;
<![CDATA[Ng, Suwandi]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v5i1.72
<![CDATA[Purpose – This research investigates the role of managerial ability in creating market valuation through corporate innovative success and enterprise risk management. Design/methodology/approach – This research was built with Resource-based View Theory and Stakeholder Theory. This research uses secondary data in the form of financial reports and annual reports and sample selected using the purposive sampling method. Findings – The results of this research show that managerial ability has a positive and significant influence on corporate innovative success. The findings of this research also found that corporate innovative success has a positive and significant influence on enterprise risk management. Apart from that, the results of this research also show that enterprise risk management has a positive and significant influence on market valuation. Finally, this research finds that corporate innovative success and enterprise risk management do not mediate the relationship between managerial ability and market valuation. Originality/value - The population used in this research is all non-financial companies listed on the Indonesia Stock Exchange (BEI) during the 2021-2023 period. Keywords: Managerial Ability, Corporate Innovative Success, Enterprise Risk Management, Market Valuation Paper type Research Result]]>
<![CDATA[Comparison Between Corporate Philanthropy and Corporate Strategy toward Market Valuation ]]>
<![CDATA[Limbunan, Excel]]>;
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Asri, Marselinus]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v5i1.73
<![CDATA[Purpose – This study aims to analyze the comparative impact of corporate philanthropy and corporate strategy in mediating the influence of corporate governance on market valuation. Design/methodology/approach – This study is based on the resource-based view theory and stakeholder theory. This study uses secondary data in the form of financial reports and annual reports obtained from the IDX database and the company's official website. The sample selection used the purposive sampling method. Findings – The results of this study indicate that there is a significant effect on the relationship between corporate governance and corporate strategy, the relationship between corporate strategy and market valuation. In addition, there is a significant effect of corporate governance on corporate philanthropy, and corporate philanthropy on market valuation. As well as an insignificant effect between corporate governance and market valuation. Originality/value - The population in this study were all non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. Keywords: Corporate Governance, Corporate Philanthropy, Corporate Strategy, Market Valuation Paper type Research Result]]>
<![CDATA[The Effect of Leadership Style on Managerial Performance Through Work Engagement and Innovative Work Behavior as Mediating Variables ]]>
<![CDATA[Putra, Agung]]>;
<![CDATA[Ng, Suwandi]]>;
<![CDATA[Mardiana, Ana]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v5i1.74
<![CDATA[Purpose – This study aims to analyze the influence of leadership style on managerial performance, both directly and indirectly through work involvement and innovative work behavior that act as mediators. Design/methodology/approach – The theoretical model of the study was built on the basis of goal setting theory, namely that performance is a positive function of the goal achievement process. When performance can be controlled, specific goals will reduce performance variation by reducing ambiguity of achieved performance. Findings – The results reveal that leadership style has a significant effect on work involvement and innovative behavior. Likewise, work involvement and innovative behavior have a significant effect on managerial performance, but inversely proportional to the influence of leadership style does not affect managerial performance. Originality – The data were collected from all Account Representatives in all Pratama Tax Service Offices in South Sulawesi. The respondents were selected using the purposive sampling. Keywords: leadership style, managerial performance, work involvement, innovative work behavior, account representative, goal setting theory Paper Type Research Result]]>
<![CDATA[The Influence of Task Complexity, Audit Expertise, and Self-Efficacy on Audit Judgment ]]>
<![CDATA[Kamal, Muhammad Hardi Kasriadi]]>;
<![CDATA[Akob, Muh.]]>;
<![CDATA[Lalo, Annas]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v5i1.75
<![CDATA[Purpose – The purpose of this study was to examine and analyze the effect of task complexity, audit expertise, and self efficacy on audit judgment. Design/methodology/approach – The population in this study were auditors who worked at public accounting firms (KAP) in South Sulawesi, while the sample of this study was 63 auditors who worked at public accounting firms in Sulawesi. This research uses multiple regression analysis method. Findings – The results of this study indicate that the complexity of the task has a negative and significant influence on audit judgment. The auditor's expertise has a positive and significant influence on audit judgment. Then seen from self efficacy has a positive and significant influence on audit judgment. The implication of the theory in this study can show from the theory that has been done, namely the change in the perception of understanding of each individual after having experience and knowledge in him. Practical implications in this research are expected to be beneficial for the Public Accounting Firm, namely regarding the factors that affect audit judgment including: task complexity, audit expertise and self efficacy. Originality – This research investigates the effect of task complexity, audit expertise, and self efficacy on audit judgment. Keywords: Task Complexity, Audit Expertise, Self efficacy, and Audit judgment Paper Type Research Result]]>
<![CDATA[Monitoring Restaurant Taxes Through the Use of Tapping Box Tools ]]>
<![CDATA[Arizah, Ainun]]>;
<![CDATA[Abdi, Muhammad Nur]]>;
<![CDATA[Adil, Muhammad]]>;
<![CDATA[Elfhita, Resky Vivi]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v5i1.76
<![CDATA[Purpose – This study aims to determine the implementation of restaurant tax monitoring through the use of tapping box tools at the Regional Revenue Agency of Mamuju Regency. Design/methodology/approach – This study uses a qualitative research method by focusing on the implementation of restaurant tax monitoring through the use of a tapping box tool. Findings – The results of the study show that, 1) the implementation of monitoring carried out by BAPENDA on restaurant taxes by installing tapping boxes in restaurants is then checked on the SIMPADA application which can be accessed via https://sulselbar.simpada.co.id/sulselbar-taxmonitoring/, 2) The limited number of human resources means that they have to work outside their normal working hours and is not followed by an increase in the amount of salary or wages received. Originality - This research lies in an in-depth study of the application of the Tapping Box Tool by linking it to technical and non-technical aspects. Keywords: Monitoring, Restaurant Tax, Tapping Box Paper type Research Result]]>
<![CDATA[The Influence of Sustainability Report and Risk Management on Firm Value with Managerial Ability as a Moderating Variable ]]>
<![CDATA[Tuwo, Lukman]]>;
<![CDATA[Randa, Fransiskus]]>;
<![CDATA[Raya, Christophorus Brainata Kevin]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 5 No 1 (2025): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v5i1.78
<![CDATA[Purpose – The purpose of the study is to examine the effect of managerial ability sustainability report and risk management on firm value. Design/methodology/approach – This research uses purposive sampling method in sample selection. The data sources in this study are annual reports and sustainability reports of manufacture companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. Total of samples that met the criteria are 21 companies. The data collection method used is observation method. The study uses moderation regression analysis. Findings – The results show that sustainability report has a negative and no significant impact on firm value, risk management has a positive and significant impact on firm value, managerial ability to weakens the negative and no significant influence between the sustainability report and firm value, managerial ability strengthens the positive and significant influence between the risk management and firm value Originality – This research investigates the role of management in the relationship between sustainability reporting and risk management to the company's Keywords: Sustainability Report, Risk Management, Managerial Ability, Firm Value. Paper Type Research Result]]>
<![CDATA[Analysis of the Perspective on Pension Fund Management: From Pay-As-You-Go to Fully Funded Systems ]]>
<![CDATA[Astuthy, Ritma Tri]]>;
<![CDATA[Ulfah, Alitha]]>;
<![CDATA[Tenriwaru, Tenriwaru]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 4 No 2 (2024): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v4i2.65
<![CDATA[Purpose – The aim of this research is to examine the implementation of pension fund management through a fully funded scheme in the civil servant pension system in Indonesia. Design/methodology/approach – This research is designed using literature and journal review methods. The methodology involves selecting and collecting relevant data from literature and performing data analysis related to the implementation of the fully funded pension scheme. Findings – The research finds that Indonesia's government is not yet prepared to implement the fully funded pension scheme for civil servants, with significant gaps in regulatory frameworks and the need for improvements in pension fund management, participant contributions, and risk management. Originality – The originality of this research lies in its evaluation of Indonesia's readiness to implement a fully funded pension scheme for civil servants, as well as its identification of regulatory gaps and the need for improvements that have not been addressed in previous studies. Keywords: Pay as you Go, Fully Funded Paper Type Research Result]]>
<![CDATA[The Effect of Tax Rates, Tax Sanctions, and Understanding of Taxation on Taxpayers' Perceptions Regarding Tax Fraud ]]>
<![CDATA[Kabanga, Grace Otoviani]]>;
<![CDATA[Pontoh, Grace T]]>;
<![CDATA[Damayanti, Ratna Ayu]]>
<![CDATA[ Contemporary Journal on Business and Accounting Vol 4 No 2 (2024): Contemporary Journal on Business and Accounting (CjBA) ]]>
Publisher : <![CDATA[Institut Transparansi dan Akuntabilitas Publik (INSPIRING) ]]>
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DOI: 10.58792/cjba.v4i2.66
<![CDATA[Purpose – This research aims to test and analyze the influence of tax rates, tax sanctions, and understanding of taxation on taxpayers' perceptions regarding tax fraud Design/methodology/approach – The sampling method used in this research was purposive sampling by distributing questionnaires using Google Form, with a total of 73 respondents Findings – The results of this research show that tax rates, tax sanctions, and understanding of taxation have a positive and significant effect on taxpayers' perceptions regarding tax fraud Originality – The sample used is data from MSME taxpayers registered with the Makassar City Cooperatives and SMEs Service Keywords Tax Rates, Tax Sanctions, Understanding Taxation, Tax Fraud Paper Type Research Result]]>
