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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. 7 No. 2 (2025): December" : 5 Documents clear
INSIDE EARNINGS MANAGEMENT: THE ROLE OF COMPANY STRUCTURE AND CEO CHARACTERISTICS David; Paulina Sutrisno; N. Sandhu Resi Prajasa
International Journal of Contemporary Accounting Vol. 7 No. 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v7i2.22803

Abstract

This study investigates the influence of company characteristics and Chief Executive Officer (CEO) attributes on earnings management practices in manufacturing firms listed on the Indonesia Stock Exchange (IDX). Drawing on agency theory, this research examines whether firm age, leverage, profitability, audit quality, CEO narcissism, CEO age, CEO education, and CEO gender affect accrual-based earnings management. Using a purposive sampling method, the final sample consists of 79 manufacturing companies, resulting in 237 firm-year observations. Earnings management is measured using discretionary accruals calculated through the Modified Jones Model, while the hypotheses are tested using multiple regression analysis.The empirical results reveal that leverage has a significant negative effect on earnings management, indicating that firms with higher debt levels tend to engage less in earnings manipulation due to stricter monitoring and supervision from creditors. In contrast, company age, profitability, audit quality, CEO narcissism, CEO age, CEO education, and CEO gender do not show a significant impact on earnings management practices. These findings suggest that financial pressure arising from debt obligations plays a more decisive role in constraining managerial discretion than firm maturity or individual CEO characteristics. This study contributes to the earnings management literature by providing empirical evidence from an emerging market context, where prior findings remain inconclusive. Practically, the results offer valuable insights for investors, creditors, and auditors in assessing the quality of financial reporting, particularly in firms with varying leverage levels. Future research is encouraged to explore alternative measures of CEO behavioral traits, incorporate corporate governance mechanisms, and examine real earnings management to provide a more comprehensive understanding of earnings manipulation behavior.
CORPORATE FINANCIAL VULNERABILITY AND TAX AGGRESSIVENESS:EVIDENCE FROM INDONESIAN CONSUMER FIRMS Mardiana Lestari; Lin Oktris; Faith Njaramba; Zubir Azhar
International Journal of Contemporary Accounting Vol. 7 No. 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v7i2.22891

Abstract

This study examines how financial distress, institutional ownership, and leverage influence tax avoidance practices in Indonesian non-cyclical consumer companies during 2019-2023. While prior research shows inconsistent findings regarding these relationships, limited evidence exists on how financial vulnerability shapes tax strategies in emerging markets, particularly during periods of economic uncertainty. Understanding these dynamics is crucial given Indonesia's persistent tax gap and the unique characteristics of the consumer sector, which maintains stable revenues despite varying financial health across firms. Using panel data from 36 non-cyclical consumer companies listed on the Indonesia Stock Exchange over five years (180 firm-year observations), we employ multiple regression analysis with the Effective Tax Rate as the dependent variable measuring tax avoidance. Financial distress is measured using the Altman Z-Score, institutional ownership by percentage of shares held by institutional investors, and leverage by debt-to-equity ratio. The analysis controls for firm size and profitability to ensure robust results. The findings reveal that financial distress has a significant negative effect on tax avoidance, indicating that financially distressed firms reduce aggressive tax practices to maintain stakeholder trust and avoid regulatory scrutiny. However, institutional ownership and leverage show no significant effect on tax avoidance in this context. These results contribute to agency theory by demonstrating that financial constraints moderate the traditional principal-agent conflict regarding tax strategies. The implications suggest that tax authorities should focus monitoring efforts on financially stable firms rather than distressed ones, while investors can use financial health indicators as signals of tax risk exposure in emerging market contexts.
FAITHFUL REPRESENTATION AND FIRM PERFORMANCE: INSIGHTS FROM AGENCY AND SIGNALING THEORY Imam Nurcahyo Fambudi; Sri Opti; Lolla; Mishelei Loen; Khoirina Farina
International Journal of Contemporary Accounting Vol. 7 No. 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v7i2.24141

Abstract

This study tests and analyzes the influence of accounting prudence on financial performance and compares accounting prudence and internal and external financial performances before and during the COVID-19 pandemic. The data source is secondary data obtained from financial reports published by Revinitif, Osiris, and the Indonesian Stock Exchange. Purposive sampling was used. The results show that accounting prudence negatively affects internal financial performance but positively impacts external financial performance. Additionally, there are differences in accounting prudence and internal and external financial performance before and during the COVID-19 pandemic. During the pandemic, companies tended to be more cautious in preparing financial statements, resulting in a decline in their internal and external performance. The principles of prudence and preparation of good financial statements are especially important for dealing with uncertainty and maintaining investor confidence. The distinguishing aspect of this study lies in its analysis of prudence before and during the COVID-19 pandemic, an area that has received limited attention to date. In line with IFRS convergence, the concept of prudence has replaced conservatism, which was previously the prevailing concept in accounting practice. This study contributes to the literature by integrating agency and signaling theory perspectives, showing how prudent reporting can mitigate agency conflicts and serve as a credible signal to investors. The findings have practical implications for managers and regulators in strengthening transparency, improving investor trust, and enhancing firm resilience during crises. Thus, prudence shapes financial outcomes and plays a strategic role in sustaining firm value under volatile conditions.
CYBER TRUST AND CORPORATE REPUTATION: THE ROLE OF IT EXPERT BOARDS Tabah Rizki; Muhammad Arsalan Khan; Triyono; Arina Hidayati
International Journal of Contemporary Accounting Vol. 7 No. 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v7i2.24405

Abstract

This study aims to examine the effect of cybersecurity disclosure on corporate reputation, with IT expertise on the board of directors as a moderating variable, in the Indonesian banking sector listed on the Indonesia Stock Exchange (IDX) during the 2017–2024 period. This research employs a quantitative descriptive approach using secondary data obtained from sustainability reports and annual reports sourced from the official IDX website and the Thomson Reuters database. The research sample consists of 144 firm-year observations of banking companies. Data were analyzed using panel data regression, with the fixed effects model identified as the most appropriate specification. The results indicate that cybersecurity disclosure has a positive and significant effect on corporate reputation. Furthermore, the presence of IT expertise on the board strengthens this relationship by enhancing signal credibility and the effectiveness of digital governance. From a practical perspective, the findings confirm that board-level IT expertise plays a crucial role in strengthening transparency, public trust, and corporate reputation resilience in the era of digital transformation. The implications of this study suggest that firms should pay greater attention to the quality of cybersecurity disclosures and enhance technological capabilities at the board level to address increasing digital risks. Moreover, these findings may serve as a reference for regulators and stakeholders in formulating more effective cyber governance policies in the financial sector. This study also contributes to the growing literature on cyber governance in emerging markets, particularly Indonesia.
ESG PERFORMANCE AND CEO CHARACTERISTICS AS DETERMINANTS OF CORPORATE BANKRUPTCY RISK Mariska Ramadana; Kelly; Ivone; Tian Yu Tang Christina
International Journal of Contemporary Accounting Vol. 7 No. 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v7i2.24770

Abstract

This research explores how ESG disclosure, CEO power, and CEO overconfidence relate to corporate bankruptcy risk. Using a quantitative approach, the study analyzes secondary data from annual and sustainability reports of firms listed on the Indonesia Stock Exchange (IDX) through descriptive statistics, Pearson correlation, and multiple linear regression. The results show that ESG disclosure and CEO overconfidence are negatively associated with bankruptcy risk, suggesting that stronger sustainability engagement and proactive managerial behavior enhance corporate resilience. In contrast, CEO power does not exhibit a significant effect on CBR, indicating that its role may be contingent on governance context. Despite growing attention to ESG and executive characteristics, prior research has largely examined these factors separately, particularly in emerging markets. Addressing this gap, the study integrates ESG disclosure and CEO behavioral traits into a unified empirical framework to explain bankruptcy risk in Indonesia. The findings contribute to the ESG and upper echelons literature by highlighting the joint role of sustainability practices and executive behavior, while offering practical implications for investors, regulators, and corporate stakeholders in managing bankruptcy risk and promoting long-term financial stability.

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