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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. 2 No. 2 (2020): December" : 5 Documents clear
EFFECT OF IMPLEMENTATION OF BELIEF SYSTEM AND INTERACTIVE CONTROL SYSTEM ON ECONOMIC PERFORMANCE WITH ENVIRONMENT PERFORMANCE AS MODERATOR Tauperta Siregar
International Journal of Contemporary Accounting Vol. 2 No. 2 (2020): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.54 KB) | DOI: 10.25105/ijca.v2i2.7367

Abstract

The purpose of this study was to determine whether there is an influence of the application of belief systems and interactive control systems on economic performance with environmental performance as a moderating factor. This research was conducted at companies engaged in mining and oil and gas and registered as participants in the PROPER for the last 10 years. The independent variables of this research are belief system and interactive control system. The dependent variable of this study is economic performance. Supporting variables (moderating) are environmental performance. The population in this study are mining and oil and gas companies. Sampling technique using a purposive sampling method. This method requires taking the number of samples as much as determined by researchers as a target that must be met. The sample in this study were 12 companies. The data collection method uses the questionnaire method. Testing data in this study uses a validity test, reliability test, normality test, heteroscedasticity test, autocorrelation test, multicollinearity test, and linear regression test. Data processing is performed using statistical package statistical application (SPSS) version 25. The results of this study indicate that belief systems on economic performance have a negative significant relationship to economic performance, interactive control systems have a positive and not significant relationship to economic performance, environmental performance has a significant positive relationship to economic performance, environmental performance is not able to moderate the influence of belief systems on economic performance, and environmental performance is able to moderate the effect of interactive control systems on environmental performance.
THE MODERATING EFFECT OF INDEPENDENT COMMISIONERS ON FINANCIAL POLICY AND PUBLIC OWNERSHIP TOWARD CORPORATE FINANCIAL PERFORMANCE Niko Silitonga
International Journal of Contemporary Accounting Vol. 2 No. 2 (2020): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.27 KB) | DOI: 10.25105/ijca.v2i2.7517

Abstract

AbstractThe corporate financial performance is one of the measurement instrument whether the company is sustainable. This study aims to determine the effect of financial policy and public ownership on corporate financial performance with Independence of commissioners as a moderating variable in mining companies listed on Indonesia Stock Exchanges. This research uses a quantitative research model using secondary data. The data in this study were processed by the Moderating Regression Analysis (MRA) method supported by the IBM SPSS and Microsoft Excel programs as support software with data analysis techniques in the form of a classic assumption test and R2 test, F test, and t test. The population in this study are companies that have reported annual reports consistently during the 2014-2017 period. This study used a purposive sampling technique and obtained as many as 19 companies in accordance with predetermined criteria. The results of this study indicate that financial policy proxied by debt policy (DER) has a significant and positive effect on corporate financial performance, public ownership has no significant effect on corporate financial performance, independence commissioners strengthen the relationship between financial policy on corporate financial performance and independence commissioners do not has a moderating role between the relationship between Public Ownership and corporate financial performance. This study uses data from mining sector companies, it is recommended for further research to use other sectors such as: Property & Real Estate Sector, Manufacturing Sector, and others listed on the Indonesia Stock Exchange. The implications of this study for the company management, this research can provide input to the company to be able to choose and use an independent commissioner who fulfills expertise in the financial and business fields of his company in order to make a decision on his company's financial policy.Keywords: Independence of Commissioners, Financial Policy, Public Ownership, Corporate Financial Performance.
IS STOCK PRICES REFLECTED IN MARKET RATIOS? Tan Kwang En
International Journal of Contemporary Accounting Vol. 2 No. 2 (2020): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.516 KB) | DOI: 10.25105/ijca.v2i2.8224

Abstract

The most fascinating thing in stock market world is forecasting stock prices. Almost all players in stock market race to find the best method for forecast stock prices. After years of researching and practicing, we can divide all methods into two main methods, fundamental and technical analysis. Fundamental analysis based its forecasting method on macroeconomic factor, industry analysis, and company internal factors, while technical analysis based on studying financial accounting numbers and stock price trends in the past and present. This study will be focusing in the uses of technical analysing in forecasting stock prices.There are many ways in technical analysis to forecast stock prices. Investors and analysts usually use stock price trends or financial ratios to do that. The latest is the most simple and powerful tools that almost everyone can use it, regardless to its limitations. When it comes to use financial ratios, there are a lot of contradicting results that make its users need to make a comparation between ratios and make a decision. This paper try to use another solution to overcome those problem with using a composite indicators. The composite indicator will be compared with another market ratio to find out which method is the best on forecasting stock prices.The result is composite indicator is the best method on forecasting stock prices compared with price to sales ratio, price to book value ratio, price to earnings per share ratio, and price to operating cash flow ratio.
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ORGANIZATIONAL REPUTATION, ENVIRONMENTAL DISCLOSURE AND ENVIRONMENTAL STRATEGY ON BUSSINESS PERFORMANCE Indra Saputra
International Journal of Contemporary Accounting Vol. 2 No. 2 (2020): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.614 KB) | DOI: 10.25105/ijca.v2i2.8273

Abstract

This research aims to examine and analyze the influence of environmental performance, organizational reputation, environmental disclosure and environmental strategy on bussiness performance. In this research, the target population of this study was the manufacturing companies registered and participating in the Company Performance Rating Program (PROPER) issued by the Ministry of Environment in 2011-2016 with the sampling method using purposive sampling criteria, totaling 22 companies with 132 observations. Data analysis consists of descriptive and multiple regression linear regression. The results showed that the company’s reputation had a significant influence and environmental disclosure had a significant positive influence on business performance, while environmental performance and environmental strategy had no significant influence on business performance. Based on the evaluation, the environmental strategy will lead to company policies towards the application of an environmental management system. The current condition occurs that environmental strategy cannot make investors make decisions to buy shares because many other fundamental factors are the main consideration for investors in buying shares, meanwhile multitude of other factors and the main focus of the company as a business strategy is the fundamental reason that environmental strategy does not affect stock prices. This research is also expected to contribute conceptually to the company in determining further policies regarding the performance of a company to be more influenceive in its implementation.
Sustainable Finance: Customer Loyalty or green environment? Muhammad Akbar Ilma
International Journal of Contemporary Accounting Vol. 2 No. 2 (2020): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.314 KB) | DOI: 10.25105/ijca.v2i2.8316

Abstract

Abstract: The purpose of this research is to see how the Indonesian bankers in response to OJK roadmap (Financial Services Authority) about sustainable finance. Sustainable financing has several interpretations that are understood differently by every banker. Sustainable finance that explain by OJK is financing for eco-friendly product such as forestry and peat land, energy and transportation, and agricultural. Banks encourage to have healthy or green lifestyle in bank such as drink in a tumbler compared to plastic glass or bottle. On the other hand bank also encourage their marketing directorate to choose potential customer which have a good product and high profitability. The good relationship with customer can made customer loyal to the bank and their business with bank will sustain. The method used in this research is qualitative by in-depth interview on 10 bankers who work in 10 largest banks in Indonesia. We are choosing team leader of credit marketing in each bank, as we already known that marketing is the main profit generator in banks and the person who is directly meet the customer, not only existing customer but also new customer. Consideration of choosing potential customer is marketing responsible. They are made some assessment to the client which is suitable with banks aims.   The results in this study indicate that the roadmap that has been launched by OJK has not been in line with marketing employees as there is some information that has not reached the bankers. As some of them still thinking a good relationship with customer will make bank business sustainable. Moreover, in their view of sustainable finance is not only focused on the financing for environmentally friendly efforts, but must be on the view of a good long-term relationship between the bank and its creditors in order to get mutual reciprocal relationship.

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