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Moh Shidqon
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Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 1. Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440
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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
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Search results for , issue "Vol. 3 No. 1 (2021): July" : 5 Documents clear
IMPACT STREET EARNINGS ON FINANCIAL DISTRESS Zulfikar Ikhsan Pane
International Journal of Contemporary Accounting Vol. 3 No. 1 (2021): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.261 KB) | DOI: 10.25105/ijca.v3i1.6139

Abstract

This study aims to find out correlation street earnings and financial distress of manufacturing companies in Indonesia Stock Exchange (IDX). This research using companies listed during 2010 – 2017 obtained from OSIRIS database with valid sample are 55 companies, 188 observation. Regression multivariate are use for data analysis. This result is street earnings positive significant to financial distress, means financial distress become lower when street earnings higher. Limitation of this study are only observe manufacturing company so further research could be possible to another industries.
THE INFLUENCE OF THE IMPLEMENTATION OF ISO 9000: 2008 AND ENVIRONMENTAL ACCOUNTING ON COMPANY PERFORMANCE IN CHEMICAL SECTORS IN 2016 TO 2018 Arya Darmawan
International Journal of Contemporary Accounting Vol. 3 No. 1 (2021): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (642.567 KB) | DOI: 10.25105/ijca.v3i1.7048

Abstract

The purpose of this study is to empirically prove the influence of the application of ISO and environmental accounting on company performance in chemical sector companies in 2016 to 2018.  The research method used is quantitative descriptive method.  The research data was taken from the Indonesia Stock Exchange (IDX) in the form of annual reports for the period 2016 to 2018. Testing the hypothesis of this study used multiple regression analysis because the independent variables used dummy measurements. This study uses SPSS software version 21. The results of the study simultaneously found that ISO 9000: 2008 and environmental accounting have a positive effect on company performance.
APPLICATION FRAUD PENTAGON FOR DETECTING SYMPTOMS OF SHORTFUL FINANCIAL STATEMENTS Driya Sudaryono
International Journal of Contemporary Accounting Vol. 3 No. 1 (2021): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.861 KB) | DOI: 10.25105/ijca.v3i1.7166

Abstract

The purpose of this study is to determine the effect of fraud pentagon toward fraudulent financial reporting sympton using modified Jones model to the mining companies. The method of sampling used purposive sampling method. The sample consists of 30 companies was listed on the Indonesia Stock Exchange in 2013-2016. The result of this research concluded that pressure which proxied by financial target and financial stability has a positive and significant effect on fraudulent financial reporting. Opportunity has a negative and significant effect on fraudulent financial reporting. Rationalization, capability, and arrogance has not significant effect on fraudulent financial reporting.
ANALYSIS OF FACTORS AFFECTING COMPANY USING DERIVATIVES Sriwati Sriwati
International Journal of Contemporary Accounting Vol. 3 No. 1 (2021): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.521 KB) | DOI: 10.25105/ijca.v3i1.8736

Abstract

This study aims to determine the factors that influence companies in using derivatives. In this study, the factors studied were the cost of debt, foreign sales, risk management, and corporate governance on the company's decision to use derivatives. The analytical method used in this research is logistic regression analysis using the Statistical Product and Services Solutions software. A total of 60 samples were used in this study, which were 20 companies included in the Corporate Governance Perception Index survey from 2016 to 2018. The Corporate Governance Perception Index survey is a survey conducted by the Indonesian Institute for Corporate Governance. The results of this study indicate that the cost of debt variable has a significant effect on the decision to use derivatives by the company. The corporate governance variable also has a significant effect on the decision to use derivatives by the company. The foreign sales variable in this study does not have a significant effect on the decision to use derivatives by companies. The risk management variable does not have a significant effect on the decision to use derivatives by the company. In this study, there are also control variables, namely firm size and return on assets. In this study, the firm size variable does not have a significant effect on the decision to use derivatives by the company. Meanwhile, the return on assets variable has a significant effect on the decision to use derivatives by the company.
ORGANIZATION CULTURE MODERATES THE EFFECT OF MANAGEMENT ACCOUNTING SYSTEM, SUSTAINABLE LEADERSHIP AND ENVIRONMENTAL STRATEGY ON BUSINESS PERFORMANCE Giawan Nur Fitria
International Journal of Contemporary Accounting Vol. 3 No. 1 (2021): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.413 KB) | DOI: 10.25105/ijca.v3i1.9218

Abstract

The purpose of this study was to determine whether there is an influence of management accounting system, sustainable leadership and environmental strategy on business performance with organizational culture as a moderating factor. The population in this study are 70 managers of manufacturing company in DKI Jakarta. Sampling technique using a convenience sampling method. Based on research result shows that the management accounting system does not affect business performance; sustainable leadership has a positive effect on business performance; the environmental strategy has a positive effect on business performance. Organization culture does not moderate influence of MAS, sustainable leadership and environmental strategy with business performance.  The results showed that the management accounting system had no significant effect on business performance. This can be a special concern for company management in developing a management accounting information system. The availability of a management accounting information system can maximally assist company management in planning, monitoring and making decisions for business performance is better.

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