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Moh Shidqon
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International Journal of Contemporary Accounting
Published by Universitas Trisakti
ISSN : 26858567     EISSN : 26858568     DOI : 10.25105/ijca
Core Subject : Economy,
Economics, Econometrics & Finance
The International Journal of Contemporary Accounting is an international, peer-reviewed, and research published by the Lembaga Penerbit Fakultas Ekonomi dan Bisnis, Universitas Trisakti, or Economics and Business Publishing Institution, Faculty of Economics and Business, Trisakti University. IJCA serves as a platform for researchers, scholars, academic professionals, universities, and research organizations to raise contemporary key issues across disciplinary boundaries and facilitate sharing and exchanging views in the field of accounting, finance, capital market, corporate governance, strategy, sustainability, taxation, and auditing. This journal accepts works such as theoretical syntheses, conceptual models, literature reviews, case studies and research papers using qualitative and quantitative methods or both. The journal is published two times a year. Potential research manuscripts will be reviewed by the professional members of the IJCA editorial board anonymously.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2019): December" : 5 Documents clear
The Role of the Audit Committee On the Performance of Indonesian State-Owned Enterprises (BUMN) Registered on the Indonesia Stock Exchange Mochamad Muslih
International Journal of Contemporary Accounting Vol. 1 No. 2 (2019): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (12.808 KB) | DOI: 10.25105/ijca.v1i2.5918

Abstract

It has never been thoroughly investigated whether the existence of the Audit Committee on the SOE board of commissioners is truly as beneficial as expected. Based on research that has been done, there is still a diversity of opinions regarding the effect of audit committee characteristics on company performance. The purpose of this study is to study whether audit committee size and number of audit committee meetings affect company performance. The grand theory of this research is agency theory or agency theory and corporate governance. This research uses quantitative research methods. Data processing is performed using eviews 9. The unit of analysis is the company. The sample is 20 (twenty) SOEs registered on the Indonesia Stock Exchange from 2013 to 2018. The sample must also be BUMN that has a complete Audit Committee report. The results showed that the number of chairpersons and members of the audit committee had a positive effect on company performance, the number of audit committee meetings had no significant effect on company performance, and the size of the company had a significant negative effect on company performance.
Analysis Effect of Accrual Quality, Growth Opportunity and Gender Diversity on Firm Performance (Empirical Evidence from Listed Company in Indonesia Stock Exchange) Imam N. Fambudi; Dara Fitriani
International Journal of Contemporary Accounting Vol. 1 No. 2 (2019): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.88 KB) | DOI: 10.25105/ijca.v1i2.6128

Abstract

The research aims to analyze the relationship of accrual quality, growth opportunity, and gender diversity to firm performance which is divided into two-equation models namely Tobin's Q and ROA with control variables firm size, firm age and leverage using multiple regression analysis methods. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017 with a total sample of 117 companies. The results showed that accrual quality and growth opportunity had a significant positive effect on the ROA model while gender diversity had a significant negative effect on Tobin's Q.
The Effect of Financial Conditions, Growth, and Debt to Equity Ratio on Company Sustainability with Corporate Governance as a Moderating Variable Verawati Verawati
International Journal of Contemporary Accounting Vol. 1 No. 2 (2019): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.033 KB) | DOI: 10.25105/ijca.v1i2.6131

Abstract

The purpose of this study is to get an empirical evidence whether financial condition, growth, and debt to equity ratio have a significant effect on company sustainability. Sample consists of companies that listed on Indonesian Stock Exchange since 2014 to 2017 and participating in the CGPI survey conducted by Indonesian Institute for Corporate Governance. Using multiple regression and moderated regression, the empirical results show that financial condition and debt to equity ratio has a significant positive effect on company sustainability, meanwhile growth does not have a significant effect in company sustainability. This study also try to get an empirical evidence whether corporate governance has a moderating effect to the relationship between financial condition and company sustainability, debt to equity ratio and company sustainability, growth and company sustainability. The result show that corporate governance does not have a moderating effect to the relationship between financial condition and company sustainability, debt to equity ratio and company sustainability, growth and company sustainability. Further study can use ASEAN CG Scorecard to obtain corporate governance scores and make a comparisons between industries.
GOVERNANCE PRACTICES GOVERNMENT, OF ACCOUNTABILITY PERFORMANCE AND IMPLEMENTATION OF RISK MANAGEMENT AND IMPLICATIONS FOR FRAUD DETECTION AND PREVENTION David - Pangaribuan
International Journal of Contemporary Accounting Vol. 1 No. 2 (2019): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (109.286 KB) | DOI: 10.25105/ijca.v1i2.6167

Abstract

The development of science, information and communication technology triggered a growing public awareness of intelligent, critical and realistic demand the rights and involvement in the governance of government that is clean, orderly and trustworthy. This study aims to explore the influence of government governance, risk management and performance accountability system to the detection and prevention of fraud in local government Banten Province. Population Research is working units in the Banten Provincial Government as much as 23 units. The sampling method using purposive sampling, the type of research is quantitative with primary data types. Methods of data collection using a questionnaire distributed directly to the respondents as much as 4-5 questionnaires at each work unit. Respondents are structural official echelon II, III and IV in each unit and the respondents as many as 94 people. The data were processed using SPSS version 22, which is used to test the research hypothesis. Results revealed that the implementation of government governance, risk management and performance accountability system has positive influence on the detection and prevention of fraud in the financial governance of the regional government of Banten Province. Results reinforce the theory that the detection and prevention of fraud need to be committed to implementing government governance, risk management and performance accountability system. Implications The study provides guidelines and principles of governance and financial governance system is orderly, disciplined and trustworthy. Foster awareness of government officials the importance of risk culture within the organization in order to avoid conflict of interest and focus on achieving the main objectives of the government. Encourage synergy among units in order to achieve a system of planning, budgeting, measurement and performance evaluation in an integrated and sustainable. The next study used a qualitative approach in the prevention of fraud.
TRUE SALE ACCOUNTING ON SECURITIZATION IN INDONESIA Heliantono Heliantono
International Journal of Contemporary Accounting Vol. 1 No. 2 (2019): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.098 KB) | DOI: 10.25105/ijca.v1i2.6192

Abstract

Asset securitization is one of the financing solutions. One application for the use of asset securitization is in the residential mortgage sector. Securitization in Indonesia so far has been discussed in terms of financial management and legal aspects. This article discusses about securitization in Indonesia in term of accounting perspective. The accounting aspects of securitization transactions are based on the occurrence or non-occurrence of the derecognition of the financial assets securitized (true sale in accounting).  Asset securitization in Indonesia is carried out with the issuance of Asset-Backed Securities Collective Investment Contracts (KIK EBA) and Asset-Backed Securities in the form of Participation Certificate (EBA SP) with a total of 15 EBAs which are still traded at present. Eighty percent are residential mortgages backed securities (RMBS), the rest are non-RMBS.  The accounting treatment of securitization transactions conducted by the originator and in the event of an accounting true sale and non-true sale are discussed, also the securitization accounting treatment for originator, Special Purpose Vehicle (SPV), and investors. Broader socialization is needed so securitization can be applied in various economic activities to benefit national development in Indonesia

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