cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Moh Shidqon
Contact Email
ajid.shidqon@trisakti.ac.id
Phone
+6281574360223
Journal Mail Official
ijca@trisakti.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 1. Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
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. 4 No. 1 (2022): July" : 5 Documents clear
THE EFFECT OF AUDIT COMPETENCE, SKEPTISISM, SELF ESTEEM, ROLE COMPLICATIONS, RELIGIOSITY TO AUDIT QUALITY Hotbin Hasugian
International Journal of Contemporary Accounting Vol. 4 No. 1 (2022): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.238 KB) | DOI: 10.25105/ijca.v4i1.9220

Abstract

AbstractThis study examines audit quality as a dependent variable and auditor competence, skepticism, self esteem, role complication and religiosity as independent variables. This study aims to analyze the influence of independent variables to the dependentent variable in this study. The test was conducted on 125 auditor respondents who have been certified or not yet certified in North Sumatra provincial government environment and the data is complete and can be analyzed. Variable testing techniques using multiple linear regression techniques.               The results showed that auditor competence, skepticism, role conflict and religiosity have a significant effect on audit quality, while self esteem does not affect audit quality. The results of the study are expected to contribute empirically that auditor competence, skepticism, role complicity and religiosity determine the quality of audit and the results of this study are also expected to provide input to the local government the importance of increasing the value of competence, the maximum role and most importantly good spiritual qualities must be excavated by giving training and education.
THE EFFECT OF GREEN COMPETITIVE ADVANTAGE AND SUPPLY CHAIN MANAGEMENT ON COMPANY PERFORMANCE WITH GREEN HUMAN CAPITAL AS A MODERATING VARIABLE Diah Nurdiana
International Journal of Contemporary Accounting Vol. 4 No. 1 (2022): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.753 KB) | DOI: 10.25105/ijca.v4i1.10407

Abstract

This research aims to determine whether there is an impact of green competitive advantage in supply chain management with green human capital as the moderating variable on company performance. In this study, the dependent variable used is company performance (Y), the independent variables are green competitive advantage and supply management (X), and the moderating variable is green human capital. Is this study, a non-probability sampling method was used. 50 textile companies in Jakarta were gathered as sample using non-probability sampling. Primary data was colleted by distributing closed questionnaires. The results of the study be seen through the determination coefficient of Ta given in Table Ta. The R-Square value of the company performance variable is 0.919, which shows that the dependent variable (Company Performance) can be explained by 91.9% of the independent variables (Green Competitive Advantage, Supply Chain Management, Green Human Capital) while the remaining 8.1% cannot be explained.
ANALYSIS OF FACTORS AFFECTING INTENTION TO USE E-WALLETS DURING THE COVID-19 PANDEMIC Setiani Putri Hendratno
International Journal of Contemporary Accounting Vol. 4 No. 1 (2022): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.143 KB) | DOI: 10.25105/ijca.v4i1.13009

Abstract

Nowadays, the COVID-19 pandemic has greatly impacted human lives all around the world. One of the impacts that is quite noticeable is changes in lifestyle that must be adapted to the health protocols to reduce the spread of COVID-19. Along with the COVID-19 Pandemic, Indonesia also facing th era of e-payment, especially e-Wallet. E-Wallet is one of e-Payment which is server-based on the form of application that is used to store the user’s information. E-wallet can be used for e-commerce transaction and also as one of payment in offline store in Indonesia. They provide quick payment from the customer’s phone and also provide discount as their promotion. This study aims to analyze the influence of factors from the DeLone and McLean ISS Model which is user satisfaction, system quality and service quality, and other factors such as perceived COVID-19 risk, perceived usefulness, perceived risk, trust, economic benefit, government support, security risk, and financial risk towards the intention to use e-Wallets in offline stores during COVID-19. The data of this research were obtained from distributing questionnaires via google form to the e-Wallet users in Indonesia. By using the SEM-PLS method, research data from 300 respondents were analyzed with SmartPLS version 3.2.8 software. The results showed that perceived COVID-19 risk, user satisfaction, and trust influences the intention to use e-Wallet in offline stores during the pandemic. In addition, the user satisfaction is also influenced by system quality and service quality. Meanwhile, the perceived usefulness and perceived risk did not affect the intention to use e-Wallet in offline stores during COVID-19. 
INVESTORS REACT TO DISCLOSURE OF CARBON EMISSIONS AND ENVIRONMENTAL PERFORMANCE Sanggi Asyari; Dianwicaksih Arieftiara
International Journal of Contemporary Accounting Vol. 4 No. 1 (2022): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.915 KB) | DOI: 10.25105/ijca.v4i1.13911

Abstract

The current industrial development makes economic activities have to utilize natural resources which causes the conversion of forest functions and the use of fossil energy. So with industrial growth, carbon and greenhouse gas emissions tend to increase as well. The purpose of this study was to determine the effect of disclosure of carbon emissions and environmental performance on investor reactions. The population used is manufacturing companies in the food and beverage industry sub-sector as well as the cement sub-sector listed on the Indonesia Stock Exchange in 2018, 2019, and 2020. The number of samples in this study was 48, using purposive sampling method and secondary data, namely annual reports. The analytical method used is multiple linear regression analysis. The results of the study show that the disclosure of carbon emissions has no effect on investor reactions. Meanwhile, environmental performance affects the reaction of investors.
PERFORMANCE MEASUREMENT BASED ON BALANCE SCORECARD PERSPECTIVE OF SUSTAINABLE LEADERSHIP, CORPORATE GOVERNANCE AND HUMAN CAPITAL IN BANKING INDUSTRY Eri Kusnanto
International Journal of Contemporary Accounting Vol. 4 No. 1 (2022): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.923 KB) | DOI: 10.25105/ijca.v4i1.13916

Abstract

The purpose of this research was to testing the effect sustainable leadership, corporate governance and human capital on the measurement of company performance using the Balanced Scorecard of the banking industry. A sample of banking company employees with a questionnaire was taken and the data was collected using SEM to test the effect of each variable. Sustainable leadership, corporate governance and the impact of human capital on performance measurement is considerable using a balanced scorecard but regarding the effect of test moderation, human capital has no moderating effect on sustainable leadership and corporate governance on performance measurement. The use of samples is still limited from several banking companies. Companies must pay attention to the development of sustainable human resources to increase the value of the company. Also use sustainable leadership components and synergies components in measuring the balance scorecard.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 7 No. 1 (2025): July Vol. 6 No. 2 (2024): December Vol. 6 No. 1 (2024): July Vol. 5 No. 2 (2023): December Vol. 5 No. 1 (2023): July Vol. 4 No. 2 (2022): December Vol. 4 No. 1 (2022): July Vol. 3 No. 2 (2021): December Vol. 3 No. 1 (2021): July Vol. 2 No. 2 (2020): December Vol. 2 No. 1 (2020): July Vol. 1 No. 2 (2019): December Vol. 1 No. 1 (2019): July More Issue