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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. 3 No. 2 (2021): December" : 5 Documents clear
THE IMPACT OF GRAY PROFITABILITY INDEX AND PUBLIC OWNERSHIP ON FINANCIAL STATEMENTS DISCLOSURE WITH AUDIT COMMITTEE AS A MODERATING VARIABLE Indraguna Kusumabrata
International Journal of Contemporary Accounting Vol. 3 No. 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.186 KB) | DOI: 10.25105/ijca.v3i2.9211

Abstract

Disclosure of financial statements is one of the most important measurements for a sustainable company. This study will examine the effect of IFRS implementation on the gray profitability index and the portion of public share ownership on the disclosure of financial statements with the audit committee as a moderating variable. This study uses a quantitative research model and uses secondary data. The data in this study used data analysis methods, namely Moderating Regression Analysis (MRA) with IBM SPSS software and Microsoft Excel program as a testing support system, with data analysis techniques presented in the form of a classic assumption test and R2, F test and T test. The population in this study were all property and real estate companies that consistently had complete financial and annual reports for 2018 to 2019. This study used a sampling technique, namely purposive sampling and obtained 32 companies according to the classified criteria. The results indicated that the gray profitability index had no effect on the disclosure of financial statements, as well as the addition of the audit committee as a moderator did not strengthen the relationship to the disclosure of financial statements. Furthermore, the variable share of public ownership has a positive and significant effect on the disclosure of financial statements, as well as the moderation of the audit committee which further strengthens the relationship with the disclosure of financial statements.  Kata Kunci: Gray Profitability Index, Public ownership, Disclosure of financial statements, and Audit Committee.   JEL Classification: G32, M41
THE EFFECT OF ENTERPRISE RISK MANAGEMENT, KNOWLEDGE MANAGEMENT, AND ORGANIZATIONAL CULTURE ON ORGANIZATIONAL RESILIENCE Zef Arfiansyah
International Journal of Contemporary Accounting Vol. 3 No. 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.601 KB) | DOI: 10.25105/ijca.v3i2.9227

Abstract

This study aims to identify the influence of Enterprise Risk Management, Knowledge Management, and Organizational Culture on the company's ability to survive in an ever-changing environment. This research is a quantitative study using primary data. The data were obtained through a questionnaire distributed to accountants who held the lowest supervisory positions in private Indonesian companies. With a sample of 103 respondents, the data were processed using linear regression. This study found that in the context of companies in Indonesia, Enterprise Risk Management and Organizational Culture can increase Organizational Resilience. However, this study failed to prove the role of Knowledge Management in Organizational Resilience. This study provides contributions in both managerial and theoretical aspects. In the managerial aspect, this study implies ERM and organization culture are elements that should be implemented so that companies can survive in a volatile environment. From a theoretical point of view, this research has proven that in the long term ERM is able to maintain organizational resilience. Besides, this study also indicates that knowledge management is still not widely applied by companies in Indonesia. For this reason, the attention of management so that knowledge management is applied needs to be improved.
THE IMPACT OF TAX AVOIDANCE, SUSTAINABILITY REPORT DISCLOSURE, AND EARNINGS MANAGEMENT ON FIRM VALUE IN THE DIGITAL ERA WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLES Endro Andayani
International Journal of Contemporary Accounting Vol. 3 No. 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2487.143 KB) | DOI: 10.25105/ijca.v3i2.10420

Abstract

This paper aims to determine whether tax avoidance, sustainability reporting, and earnings management affected firm value. Samples were collected from 80 companies listed on the Indonesian Stock Exchange (BEI)between 2015 and 2019. This research is an explanatory study that employs a quantitative approach and purposive sampling as the sampling technique, using the Absolute Difference Value Method to examine  the moderating variable’effect, and SPSS 23 to analyze the data. The finding indicate that while tax avoidance has no negative effect on firm value and Sustainability Report has no positive effect on firm value, earnings management have negative effects on firm value. Corporate Governance did not weaken the effect of tax avoidance on firm value, corporate governance did not strengthen the relationship between sustainability reports and firm value and  Corporate Governance weakens the negative effect of earnings management on firm value. This paper contributes to three different strands of research:determinants of tax avoidance in Indonesia for government literature, evaluation, improve, improvement, and performance for companies;for investors, as it is wordthwhile to consider additional factors in order to aid in  making an informed  assessment of  company’s value in this era of technology.
THE ROLE OF INSTITUTIONAL OWNERSHIP, INDEPENDENT BOARD OF COMMISSIONERS, AND MANAGERIAL OWNERSHIP ON EARNINGS MANAGEMENT IN MANUFACTURING COMPANIES Endah Prawesti Ningrum
International Journal of Contemporary Accounting Vol. 3 No. 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (114.196 KB) | DOI: 10.25105/ijca.v3i2.10589

Abstract

This research purpose to assign the clout of institutional possession, self-sustained board of commissioners and managerial possession on income management with manager bonuses in manufacturing companies registered on the Indonesian stock exchange in the 2016-2018 period. The sample selection was conducted using purposive sampling technique. The sample amounted to 59 companies with a 3 year period. The method using descriptive analysis and confirmation. The confirmation analysis uses panel data regression analysis (pooled data). The data processing tool uses Eviews 9. The inference of this reseacrh is that institutional possession has a significant influence on income management, bonus managers cannot moderate the effect of institutional possession on income management, this self-sustained board of commissioners has a significant influence on income management, Bonus manager cannot moderate the effect of the self-sustained board of commissioners on income management and managerial possession has a significant effect on income management.   
GREEN STRATEGY MODERATE THE EFFECT OF CARBON EMISSION DISCLOSURE AND ENVIRONMENTAL PERFORMANCE ON FIRM VALUE Sistya Rachmawati
International Journal of Contemporary Accounting Vol. 3 No. 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.132 KB) | DOI: 10.25105/ijca.v3i2.12439

Abstract

The purpose of this study is to examine and analyze: (1) The effect of disclosure of carbon emissions and environmental performance on firm value. (2) Effect of green strategy on firm value (3) Green strategy Moderates the effect of disclosure of carbon emissions and environmental performance on firm value. Quantitative research uses secondary data taken by purposive sampling from annual reports and sustainable reports of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The data is processed by panel regression. The conclusion of this study (1) Disclosure of carbon emissions has no effect on firm value. (2) Environmental performance and green strategy have a significant positive effect on firm value. (3) The green strategy strengthens the effect of carbon emission disclosure on firm value. (4) The green strategy is not proven to strengthen environmental performance on company value. So, the green strategy only acts as a predictor or independent variable.

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