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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. 4 No. 2 (2022): December" : 5 Documents clear
DEBT POLICY, SALES GROWTH, TAX AVOIDANCE: THE MODERATING ROLE OF INDEPENDENT COMMISSIONERS Arie Rizky Amalia; Amrie Firmansyah
International Journal of Contemporary Accounting Vol. 4 No. 2 (2022): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v4i2.14153

Abstract

This study examines the effect of debt policy and sales growth on tax avoidance. In addition, this study examines the role of the independent commissioner as a moderating variable in the relationship between the independent and dependent variables. The method employed in this study is quantitative. This study uses secondary data with the annual financial statements of mining sector companies listed on the Indonesia Stock Exchange for 2018-2020. Research data is sourced from www.idx.co.id and the company's official website. Based on purposive sampling, the total sample of this study resulted in 103 observations. The data analysis technique used is multiple linear regression with a cross-section, namely Ordinary Least Squares (OLS). The results of this study suggest that debt policy is negatively associated with tax avoidance, while sales growth is not associated with tax avoidance. This study also suggests that independent commissioners cannot moderate the association between debt policy and tax avoidance. Also, independent commissioners could not moderate the association between sales growth and tax avoidance. This research indicates that the Indonesia Financial Services Authority needs to improve policies related to the arrangement of independent commissioners in publicly listed companies regarding protecting shareholders in the capital market and improving corporate governance listed on the Indonesia Stock Exchange.
FACTORS THAT DETERMINE STOCK RETURNS MODERATED BY STOCK TRADING VOLUME IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE 2017-2021 PERIOD Siti Rahmi Hidayatullah; Elfiswandi Elfiswandi; Zefri Yenni
International Journal of Contemporary Accounting Vol. 4 No. 2 (2022): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v4i2.15155

Abstract

This research is motivated by the movement of the average stock return in manufacturing companies that are fluctuating or unstable. This study aims to determine and analyze the effect of return on assets, current ratio, earnings per share on stock returns with stock trading volume as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This study is a quantitative study with a total population of all manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a total of 191 companies. The sampling technique of this research is purposive sampling technique with a total sample of 56 manufacturing companies listed on the IDX. The research data is secondary data in the form of financial reports which are accessed through the official website of the IDX (www.idx.co.id). This study was analyzed through MRA (Moderated Analysis Regression) analysis using Eviews 9. The results of this study found that return on assets, current ratio, and earnings per share partially had a significant effect on stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX). period 2017-2021. The results of the Moderated Regression Analysis (MRA) test show that stock trading volume (TVA) moderates the effect of the current ratio on stock returns, but stock trading volume (TVA) cannot moderate the effect of return on assets and earnings per share on stock returns in manufacturing companies. listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021.
DEVELOPMENT OF SHARIA ACCOUNTING SYSTEM IN THE AGRICULTURAL SECTOR (SITASI) WITH PILOT CONVERSION METHOD Maryadi Maryadi; Vita Apriliasari; Syanni Yustiani
International Journal of Contemporary Accounting Vol. 4 No. 2 (2022): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v4i2.15190

Abstract

This research was initiated because of a request from the Jaya Makmur Gapoktan, Tonjong District, Brebes Regency which needed an application for its business books. Currently, Gapoktan Tonjong is still doing the bookkeeping manually. Gapoktan Jaya Makmur runs its business in the field of savings and loans with an interest system. However, in practice, this business is more similar to financing with a profit-sharing system that is in accordance with sharia principles. This study develops a sharia accounting system in agriculture that can help Gapoktan Jaya Makmur in keeping its business books. System development includes the stages of system analysis, conceptual design, physical design and implementation. For the implementation phase, the researcher uses the pilot conversion method. The results of this study indicate that there are Gapoktan in Brebes Regency that is still running a business in the field of savings and loans with an interest system. However, there are also those who run a business in the financing sector, which is similar to the mudharabah principle, although it still needs further adjustments. This sharia accounting system in agriculture was developed by default for this type of business financing with the mudharabah system. For Gapoktan who wants to use this application, it is necessary to be given an understanding of the basic concepts of accounting, mudharabah principles, and assistance in the preparation of financial statements.
INFLUENCE OF CARBON EMISSION DISCLOSURE ON FIRM VALUE OF INDUSTRIAL FIRMS IN INDONESIA Aspian Noor; Yoremia Lestari Ginting
International Journal of Contemporary Accounting Vol. 4 No. 2 (2022): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v4i2.15247

Abstract

The purpose of this research is to analyze the effect of carbon emission disclosure, environmental performance and environmental cost on Firm Value. This research uses 40 firms as sample from 50 industrial sector firms listed on Indonesian Stock Exchange in 2019-2020 as population. Samples are determined by purposive sampling. This research uses secondary data derived from annual reports, sustainability reports, financial reports, and stock price data. Data analysis method used in this research is Multiple Linear Regression using SPSS 26 Software. The first finding in this study showed that carbon emission disclosure had a significant and positive effect on firm value, this implies that the more detailed information on carbon emissions that is disclosed, the higher the firm's value, and vice versa. The second findings of this study showed that environmental performance has no significant effect on firm value, this indicates that environmental performance has no impact on the value of a firm, this demonstrates that investors continue to disregard environmental performance as measured by the ISO 14001 environmental standard when making investment decisions. The last findings of this study showed that environmental cost had an insignificant effect on firm value because investors still do not consider environmental costs when making investment decisions and because many industrial sector firms have not disclosed environmental costs in their social responsibility reports, so investors continue to miss the signals given by firms. This research contributes to the development of the sustainability accounting field.
MANAGEMENT CONTROL SYSTEMS, E-GOVERNMENT DIGITAL PLATFORM AND JOB PERFORMANCE : THE MODERATING ROLE OF TRANSFORMATIONAL LEADERSHIP Levana Dhia Prawati; Yvonne Augustine
International Journal of Contemporary Accounting Vol. 4 No. 2 (2022): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v4i2.15494

Abstract

An organization's Management Control System (MCS) is crucial. The environment, technology, organizational size, and business strategy are the factors that determine the Management Control System. The State Treasury and Budget System (SPAN) is one of Indonesia's digital e-government systems. This study aims to examine the impact of Management Control Systems and digital e-government platforms with transformational leadership as a moderator on the productivity of SPAN users in the Indonesian Directorate of Treasury. The successful implementation of the digital platform using the UTAUT model variable. The respondents of this study are 171 respondents as a user of the State Treasury and Budget System (SPAN) digital platform throughout Indonesia at the Ministry of Finance office of the State Treasury Directorate. This study finds that Facilitating Condition, Habit, and Feature-Level of Use have a positive effect on Job Performance, while management control systems and behavioral intentions do not affect Job Performance. Transformational leadership strengthens the influence of Feature-Level of Use on Job Performance. This research shows that in government organizations, the management control system is important in supporting the goals of organizations to provide understanding regarding vision, mission, and goals. In government organizations, there are other agency units like the Internal Compliance and Transformation ambassadors who participated in this area. These units are not usually the highest leadership who provide formal activities. Another implication to enhance employee work performance, a transformational leadership style is required.

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