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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,
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.
Articles 5 Documents
Search results for , issue "Vol. 6 No. 2 (2024): December" : 5 Documents clear
MODERATING EFFECT OF MANAGERIAL OWNERSHIP ON THE RELATIONSHIP BETWEEN DIVIDEND POLICY, COMPANY GROWTH, AND COMPANY SIZE WITH DEBT POLICY DURING THE COVID-19 PANDEMIC Margareta Beata Weti Liwu; Lin Oktris; Zubir Azhar
International Journal of Contemporary Accounting Vol. 6 No. 2 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v6i2.20982

Abstract

This study investigates the effect of dividend policy, company growth, and company size on debt policy, moderated by managerial ownership, during the COVID-19 pandemic. Using a purposive sampling technique, the research focuses on industrial, infrastructure, and technology companies listed on the Indonesia Stock Exchange in 2020 and 2021. The data analysis employs multiple regression analysis to explore these relationships. The results show that dividend policy and company growth have a positive effect on debt policy, while company size has no significant impact. Managerial ownership strengthens the positive effects of dividend policy and company growth on debt policy but does not significantly moderate the relationship between company size and debt policy. The novelty of this study lies in its focus on the industrial, infrastructure, and technology sectors during a global crisis, offering unique insights into sector-specific financial strategies in an emerging market. This research contributes to the literature by addressing the underexplored moderating role of managerial ownership on financial policies during times of uncertainty. The short observation period of 2020–2021 is a limitation, as it may not capture long-term trends. Future studies are encouraged to include post-pandemic data to provide a more comprehensive understanding of corporate financial strategies across different economic conditions. This study provides practical implications for enhancing corporate governance during crises. Strong managerial ownership can align managerial actions with shareholder interests, reinforcing financial policies and promoting resilience in times of economic uncertainty. These findings are especially relevant for investors and policymakers aiming to strengthen financial stability in emerging markets.
BOARD ATTRIBUTES AND TAX AGGRESSIVENESS OF LISTED MANUFACTURING FIRMS IN NIGERIA Oluwasegun Temitayo Odunsi; Abdul-Azeez Adeniyi Alao; Opeoluwa Paul Fakayode
International Journal of Contemporary Accounting Vol. 6 No. 2 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v6i2.21147

Abstract

The pursuit of wealth maximization by shareholders and the government's goal of maximizing tax revenue are often at odds, with an aggressive tax system at the heart of this conflict. Despite corporate growth, the tax contributions from manufacturing firms have been decreasing, causing concern for the government. This study therefore investigated the effect of board attributes on tax aggressiveness among listed manufacturing firms in Nigeria. Specifically, this study examined the effect of board size on tax aggressiveness among listed manufacturing firms in Nigeria. Ex-post facto design was employed in the study with secondary data being gathered from published annual reports of these companies from 2012 up to 2021. The finding conforms with the results of Olaniyi & Okerekeoti (2022) and Kalbuana et al., (2023). This shows that big-sized companies among manufacturing companies quoted in Nigeria tend to be more tax aggressive. The study concluded that board size significantly affects tax aggressiveness in these companies. Consequently, it suggested that the Federal Inland Revenue Service (FIRS) need to promote transparency in tax reporting by encouraging companies to disclose their tax planning strategies, particularly given the significant influence of larger boards of directors on tax behaviour. This can be achieved by establishing detailed tax reporting standards that explicitly define acceptable and unacceptable tax practices, particularly concerning tax planning. Also, FIRS should promote board education on tax-related matters by organizing workshops and regular training sessions tailored to board members, focusing on the latest tax policies, compliance obligations, and tax planning strategies.
PRIME LENDING RATE AND BANK PERFORMANCE: EVALUATION OF CREDIT QUALITY IN EMERGING COUNTRY Karim, Muhammad; Novitasari, Desi; Valdiansyah, Riyan Harbi; Lorensa, Roro Lonita
International Journal of Contemporary Accounting Vol. 6 No. 2 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v6i2.21414

Abstract

This study investigates the impact of the prime lending rate on credit quality and its subsequent effect on banking performance (LDR, ROA, NIM) in Indonesia. This quantitative study encompasses 43 conventional banks listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023, with 215 data points. The originality of this study lies in its examination of the direct and indirect effects of credit quality on the relationship between the prime lending rate and banking performance. The data were analyzed using the mediation regression method with panel data, using EViews 13.0 employed for this purpose. The results of the study demonstrate that PLR has a positive effect on credit quality (NPL) and LDR, but a negative effect on ROA, and no effect on NIM. Conversely, NPL exerts a negative influence on LDR, ROA, and NIM. The mediation test revealed that PLR has a negative effect on LDR, ROA, and NIM through NPL. Ultimately, the findings suggest that banking practitioners should exercise caution when pursuing high net interest margin (NIM), return on assets (ROA), and loan-to-deposit (LDR) ratios. Instead, a more prudent approach to extending credit is recommended to maintain the NPL ratio below 5%. This approach contributes to the sustained financial stability of the banking institutions under consideration. For policymakers, the study offers insights into the broader effects of interest rate changes on banking stability and credit quality in emerging markets. Financial regulators, such as Bank Indonesia, could utilize these findings to develop policies that balance economic growth objectives with financial stability. For instance, they could implement measures to maintain NPLs below critical thresholds during periods of fluctuating interest rates. These implications encourage a balanced approach to managing interest rates, focusing on credit quality, and maintaining consistent performance to ensure long-term financial stability.
THE INFLUENCE OF PRUDENCE AND EARNINGS PERSISTENCE ON EARNINGS RESPONSE COEFFICIENT WITH FINANCIAL FLEXIBILITY AS A MODERATING VARIABLE Arya Darmawan; Titik Aryati; Muna Norkhairunnisak Ustadi
International Journal of Contemporary Accounting Vol. 6 No. 2 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v6i2.21514

Abstract

This study aims to test and analyze whether prudence affects the earnings response coefficient, whether earnings persistence affects the earnings response coefficient, whether financial flexibility can moderate the influence of prudence on the earnings response coefficient, and whether financial flexibility can moderate the influence of earnings persistence on the earnings response coefficient. The sampling method used in this study is purposive sampling. The research sample consists of 59 basic material sector companies listed on the Indonesia Stock Exchange (BEI) over the past 4 years from 2019 to 2022, totaling 236 data points. The results of the study indicate that prudence significantly affects the earnings response coefficient, while earnings persistence does not significantly affect the earnings response coefficient. Financial flexibility as a moderating variable also does not have a significant influence in moderating the effects of prudence and earnings persistence on the earnings response coefficient. For future model improvements, it is necessary to calculate the ERC values for each company differently each year by reducing the time period level in the calculation, using daily data. This will result in monthly CAR data, which will then be used to estimate ERC values for specific years using monthly CAR data. Companies are advised to focus on implementing prudence principles in their financial reporting. By providing more accurate and transparent information, companies can enhance investor trust and, in turn, strengthen market responses to their reported earnings.  
THE ROLE OF CODE OF CONDUCT IN INFLUENCING GREEN INTELLECTUAL CAPITAL, CARBON ACCOUNTING, ANDCORPORATE GOVERNANCE TO FINANCIAL PERFORMANCE Asri Zaldin; Evanita Husein
International Journal of Contemporary Accounting Vol. 6 No. 2 (2024): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v6i2.21548

Abstract

This research aims to determine the role of code of conduct in influencing green intellectual capital, carbon accounting and corporate governance on the financial performance. This research is focused on banking sector companies on the Indonesia Stock Exchange between 2016 until 2021. This study applied secondary data, namely annual reports. Saturated sampling is implied as a method for data collection. The total sample is 46 companies, generating 276 observations. The analytical method employed in this study was analysis by regression. The study finds that green intellectual capital disclosure, carbon accounting and corporate governance positively impacts financial performance, and using the code of conduct index as a moderating factor results in a positive effect on financial performance. As sustainability becomes a cornerstone of corporate strategy, organizations are challenged to integrate ethical frameworks that balance environmental stewardship with economic objectives. Additionally, the type of industry also influences financial performance. The research highlights that a well-established code of conduct not only facilitates the alignment of sustainability goals with financial objectives but also moderates and strengthens the pathways through which these practices influence financial performance. The study provides valuable insights for policymakers, regulators, and corporate leaders, emphasizing the necessity of ethical frameworks to achieve long-term financial viability and environmental sustainability.

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