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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. 6 No. 1 (2024): July" : 5 Documents clear
INVESTIGATING THE DETERMINANTS OF EARNINGS RESPONSE COEFFICIENT IN INDUSTRIAL SECTOR: PANEL DATA ANALYSIS Saragih, Tiara; Widiyati, Dian; Kee, Susanti
International Journal of Contemporary Accounting Vol. 6 No. 1 (2024): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/9b4pje74

Abstract

This study aims to determine the influence of growth opportunity, systematic risk, and earnings persistence on the earnings response coefficient. This research is focused on industrial sector companies on the Indonesia Stock Exchange between 2018 and 2022. This study applied secondary data, namely financial reports. Purposive sampling is implied as a method for data collection. The total sample is 36 companies, generating 180 observations. The analytical method employed in this study was analysis regression using E-Views. The findings reveal that growth opportunity has a significant negative influence on earnings response coefficient. This shows that companies have earnings growth and will increase the opportunity to receive more response from the market. Companies with high growth opportunities often face uncertainty in future earnings due to the inherent risks of new projects or investments. Investors tend to be more cautious or sceptical of their earnings. Additionally, these companies often reinvest their profits into new projects or expansions, which can reduce short-term profit margins and lead to a negative response from investors. High valuations also increase market expectations, so earnings reports that do not meet expectations can trigger disappointment. Companies in the growth stage may not have achieved revenue stability, as opposed to more mature companies which have more stable and predictable revenues, so their reports get a stronger response from investors. Moreover, systematic risk and earnings persistence have no influence on earnings response coefficient respectively. This research contributes to our understanding of how industrial companies manage their earnings response coefficient. 
IMPACT OF ACCOUNTING, MANAGERIAL AND TECHNOLOGY METHODS IMPLEMENTATION ON SMES' FINANCIAL PERFORMANCE Budi, Saksono; Rahman Hakim, Dani; Rosini, Iin; Acheampong, Kennedy
International Journal of Contemporary Accounting Vol. 6 No. 1 (2024): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pz93k758

Abstract

This study analyzes the influence of implementing accounting, managerial, and technology methods on the financial performance of small and medium enterprises (SMEs). The implementation of accounting methods was reflected based on the dimensions of intellectual capital, internal control system, and the availability of financial statements. The managerial methods, on the other hand, were reflected by business strategy, market orientation, and total quality management. Meanwhile, the technology was reflected by the payment gateway, receipt services, and e-commerce dimensions. As a case study, this study sampled 220 SMEs with a turnover of around 300 million to 2.5 billion rupiahs per annum in South Tangerang City. We chose SMEs in this city because it is one of the areas with the highest economic growth in Indonesia. Therefore, the development of SMEs in this city would likely be an excellent example of SMEs in other regions in Indonesia. Using the structural equation modelling partial least square (SEM-PLS) estimator, this study revealed that accounting and managerial methods positively influence SMEs' financial performance. However, this study found no evidence that technology adoption influences it. It implies that SMEs were still unfamiliar with technological adoption. The investments issued by SMEs to adopt technology seem unable to create the expected rate of returns.
EXPLORING THE IMPACT OF CEO TRAITS ON TAX AVOIDANCE: NARCISSISM, COMPENSATION, AND RISK-TAKING Karina, Mahda; Prawati, Levana Dhia; Naning Putri Utami; Tiffani Angelica Gunawan
International Journal of Contemporary Accounting Vol. 6 No. 1 (2024): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/gfqqta55

Abstract

The research aims to investigate the impact of CEO narcissism, CEO compensation, and CEO risk-taking behavior on tax avoidance, while controlling for profitability, leverage, and firm size. This quantitative study utilizes data from companies listed on the Indonesian Stock Exchange over a three-year period. The sample comprises 35 manufacturing companies, totaling 105 observations, selected based on predetermined criteria. Employing a panel data regression model processed with Eviews version 12 software, the analysis examines the relationships between the variables. The findings highlight that CEO compensation, CEO risk-taking behavior, and profitability have a significant positive effect on tax avoidance practices within the sampled firms. However, CEO narcissism, leverage, and firm size do not demonstrate a statistically significant influence on tax avoidance. The positive relationship between CEO compensation and tax avoidance suggests that higher levels of compensation may incentivize CEOs to engage in tax avoidance strategies to maximize personal financial gain. Similarly, CEOs inclined towards risk-taking may be more likely to pursue tax avoidance practices as part of their broader risk-seeking behavior. These findings underscore the importance of considering executive compensation structures and risk management strategies in understanding corporate tax behaviors. Interestingly, the lack of influence of CEO narcissism on tax avoidance contradicts expectations, indicating that narcissistic tendencies among CEOs may not necessarily drive tax avoidance decisions. Moreover, the non-significant effects of leverage and firm size imply that these factors do not directly contribute to tax avoidance behaviors within the context of the sampled manufacturing companies. Overall, this study contributes valuable insights into the determinants of tax avoidance in Indonesian manufacturing firms and provides implications for corporate governance practices and regulatory policies concerning executive compensation and risk management. Further research could delve deeper into the mechanisms underlying these relationships and explore additional factors influencing tax avoidance behaviors.
UNVEILING THE PATH TO SUSTAINABLE SUCCESS: THE NEXUS OF INTELLECTUAL CAPITAL, INNOVATION, AND SUSTAINABLE BUSINESS PERFORMANCE IN INDONESIAN MANUFACTURING COMPANIES Putri, Yesa Amanda; Woodhead, Kimberley; Sofia, Irma Paramita
International Journal of Contemporary Accounting Vol. 6 No. 1 (2024): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/3xkt7780

Abstract

Unlocking sustainable success in the manufacturing sector, particularly within Indonesia's dynamic landscape, holds paramount importance. This study aims to provide empirical evidence elucidating the profound influence of intellectual capital on sustainable business performance in Indonesian food and beverage manufacturing firms listed on the Indonesia Stock Exchange from 2018 to 2022. Focusing on a selected population, through purposive sampling techniques yielded a sample size of 40, meticulously analyzed using Eviews12. Employing a quantitative research approach, panel data regression forms the methodological foundation, revealing both the direct and indirect effects of intellectual capital on sustainable business performance, with innovation serving as a mediating variable. Sustainable business performance is assessed through the Sustainable Balance Scorecard (SUSBAL), while Intellectual Capital is measured using the Modified Value-Added Intellectual Coefficient (MVAIC), and innovation is quantified using the Company Innovation Index (CII). Empirical findings unveil a significant positive correlation between intellectual capital (IC), innovation (INV), and sustainable business performance (SBP), highlighting the role of various intellectual assets in driving organizational resilience and success. Additionally, the study explores the indirect influence of intellectual capital on sustainable business performance through innovation as a mediating variable. The results demonstrate that intellectual capital significantly and positively impacts sustainable business performance through innovation as a partial mediator. This study contributes novel insights into the intricate interplay between intellectual capital, innovation, and sustainable performance, offering strategic guidance for managers and policymakers navigating the complexities of Indonesia's manufacturing landscape, thereby fostering enduring organizational success and resilience amidst evolving market dynamics.
FINANCIAL RATIO AND COMPANY VALUE IN COMPANIES BEFORE AND AFTER CONDUCTING AN INITIAL PUBLIC OFFERING (IPO) IN 2019-2020 Ambenur, Putra Agustri; Dantas, Rui Miguel
International Journal of Contemporary Accounting Vol. 6 No. 1 (2024): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/4r206k38

Abstract

This study is motivated by a significant increase in companies conducting Initial Public Offerings (IPO) in 2023. This increase is the largest in the Indonesian Stock Exchange (IDX) history since 1990. This study aims to obtain empirical evidence about the differences in company financial performance before and after conducting an IPO in 2019-2020 with 412 samples used in this study. Secondary data is applied in this study with the Wilcoxon Sign Rank Test to compare analysis of the difference. This study’s result show significant difference in the company’s Current Ratio, Debt to Equity Ratio, Return on Equity Ratio, and Total Asset Turnover Ratio before and after conducting IPO. The results of this study also represent that there is no significant difference in the company's Net Profit Margin, and Tobin's Q before and after the IPO. This study contributes to our understanding of how IPO impacts a company's financial performance. This study provides insight into how appropriate business and investment decisions can be determined. Furthermore, this study also contributes especially to investors to carefully analyze the financial performance and value of companies for decision making. This study is unique due to variations from previous studies in terms of observation time, location, population, sample, and measurement methods, as it incorporates Tobin's Q measurement to assess firm value. This study can strengthen existing theories by providing additional evidence from different contexts or populations.

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