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International Journal of Contemporary Accounting

ijca
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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 66 Documents

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TRUE SALE ACCOUNTING ON SECURITIZATION IN INDONESIA Heliantono Heliantono
International Journal of Contemporary Accounting Vol. 1 No. 2 (2019): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Asset securitization is one of the financing solutions. One application for the use of asset securitization is in the residential mortgage sector. Securitization in Indonesia so far has been discussed in terms of financial management and legal aspects. This article discusses about securitization in Indonesia in term of accounting perspective. The accounting aspects of securitization transactions are based on the occurrence or non-occurrence of the derecognition of the financial assets securitized (true sale in accounting). Asset securitization in Indonesia is carried out with the issuance of Asset-Backed Securities Collective Investment Contracts (KIK EBA) and Asset-Backed Securities in the form of Participation Certificate (EBA SP) with a total of 15 EBAs which are still traded at present. Eighty percent are residential mortgages backed securities (RMBS), the rest are non-RMBS. The accounting treatment of securitization transactions conducted by the originator and in the event of an accounting true sale and non-true sale are discussed, also the securitization accounting treatment for originator, Special Purpose Vehicle (SPV), and investors. Broader socialization is needed so securitization can be applied in various economic activities to benefit national development in Indonesia

INFLUENCE OF CUSTOMIZATION STRATEGY AGAINST COMPANY PERFORMANCE WITH MANAGEMENT ACCOUNTING INFORMATION SYSTEM AS INTERVENING VARIABLE Taty Sariwulan
International Journal of Contemporary Accounting Vol. 2 No. 1 (2020): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

This research aims to examine and analyze the influence of customization strategy on company performance with management accounting information systems as an intervening variable. In this research, the target population was the umrah travel agency registered at the Ministry of Religion in Bandung. Data obtained through the distribution of questionnaires addressed to the Director / Manager / Division Head of the company. Data analysis consists of descriptive and verification analysis. The results showed that the customization strategy, management accounting information systems and customization strategies that are intervening by management accounting information system have a positive effect on company performance. Based on the evaluation of structural models, the customization strategy in intervening management accounting system information gives a positive effect better than the direct effect with value 0.216. Management accounting information systems is needed to overcome uncertainties in determining and assessing the causal relationships that occur due to product customization that is undergoing constant changes to the product design and process. This research is also expected to contribute conceptually to the company in determining further policies regarding the performance of a company to be more effective in its implementation.

IS THE ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL ACCOUNTING, AGENCY COST IMPACT ON COMPANY PERFORMANCE? (CASE STUDY OF REGIONAL WATER COMPANIES IN INDONESIA) Hendra Setiawan
International Journal of Contemporary Accounting Vol. 2 No. 1 (2020): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Companies that want to continue, exist and thrive in this day must make an increase in company performance. The performance referred to here is not just performance according to the company wishes but in accordance with customer needs. Factors that influence the company's current performance are environmental factors and agency cost. This study will analyze the impact of environmental performance, environmental accounting and agency cost on company performance. The target population of this research is the local water company (PDAM) of 34 PDAMs out of 368 PDAMs which were evaluated based on PDAM performance audit reports up to 2016 conducted by BPKP and financial audits by the Public Accountant Office (KAP). Data collection techniques are primary data through questionnaires that are shared with PDAM stakeholders and secondary data on PDAM performance audit reports. The results showed that environmental performance had a significant negative impact on PDAM company performance because of its impact value - 0.334 and the t-statistic was 3.589. Meanwhile, environmental accounting and agency cost have a significant positive impact on the performance of PDAM where the impact values are 0.4692 and 0.3816 and their t-statistics values are 7.3769 and 3.522, respectively. The PDAM must pay attention to its environmental performance impactively and efficiently by always paying attention to environmental accounting and agency costs.

THE INFLUENCE OF AN AUDITOR'S EXPERTISE, OBEDIENCE PRESSURE, AND INDEPENDENCE ON AUDIT JUDGMENT Tikkos Sitanggang
International Journal of Contemporary Accounting Vol. 2 No. 1 (2020): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to empirically test whether the auditor’s expertise, obedience pressure, and independence affects the audit judgment. The data used is the primary data through questionnaires that contain the answers of respondents. The population in this study auditor registered in the central Jakarta public accountant. The selected sample is 80 respondents with technical purposive sampling. This research uses quantitative method where the data obtained from questionnaire. Analysis of research data using multiple linear regression, with SPSS version 24. Based on the results of the analysis that has been done, this study shows that the auditor’s expertise, obedience pressure, and independence, have a positive and significant impact on the use of audit judgment compliance with adjusted R square of 74.7%. Partially, the results of this study indicate that auditor’s expertise, obedience pressure, and independence together positively and significantly influence the audit judgment.

THE INFLUENCE OF THE IMPLEMENTATION OF ISO 9000: 2008 AND ENVIRONMENTAL ACCOUNTING ON COMPANY PERFORMANCE IN CHEMICAL SECTORS IN 2016 TO 2018 Arya Darmawan
International Journal of Contemporary Accounting Vol. 3 No. 1 (2021): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study is to empirically prove the influence of the application of ISO and environmental accounting on company performance in chemical sector companies in 2016 to 2018. The research method used is quantitative descriptive method. The research data was taken from the Indonesia Stock Exchange (IDX) in the form of annual reports for the period 2016 to 2018. Testing the hypothesis of this study used multiple regression analysis because the independent variables used dummy measurements. This study uses SPSS software version 21. The results of the study simultaneously found that ISO 9000: 2008 and environmental accounting have a positive effect on company performance.

ROLE OF AUDIT COMMITTEE IN THE FRAUD PENTAGON AND FINANCIAL STATEMENT FRAUD Hexana Sri Lastanti
International Journal of Contemporary Accounting Vol. 2 No. 1 (2020): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

The research aims to detect financial statement fraud by means of Fraud Pentagon, with Audit Committee as a moderating variable. Variables applied in this research are a dependent variable in form of Financial Statement Fraud, an independent variable in form of Fraud Pentagon consisting of Pressure, Opportunity, Rationalization, Competence or Capability and, Arrogance factors, and Audit Committee as a moderating variable. Meanwhile, this research analyzes 49 manufacturing companies listed on Indonesia Stock Exchange (IDX) during 2016-2018 as the research sample and conducts 149 observations by means of a purposive sampling method. The research finds out that Pressure, Opportunity, and Rationalization determine Financial Statement Fraud with respect to the existence or inexistence of moderation by the size of Audit Committee. Other factors (i.e., Capability and Arrogance) most likely are insignificant to Financial Statement Fraud. This research suggests that the corporate management should cautiously take into account the Pressure factor measured by financial stability, the Opportunity factor measured by effective monitoring, and the Rationalization factor measured by change in auditor. Those three aspects are highly significant to Financial Statement Fraud. Besides, the corporate management should also enhance the effectiveness of Audit Committee because this variable is able to magnify the effect of Pressure, Opportunity, and Rationalization factors on Financial Statement Fraud.

APPLICATION FRAUD PENTAGON FOR DETECTING SYMPTOMS OF SHORTFUL FINANCIAL STATEMENTS Driya Sudaryono
International Journal of Contemporary Accounting Vol. 3 No. 1 (2021): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study is to determine the effect of fraud pentagon toward fraudulent financial reporting sympton using modified Jones model to the mining companies. The method of sampling used purposive sampling method. The sample consists of 30 companies was listed on the Indonesia Stock Exchange in 2013-2016. The result of this research concluded that pressure which proxied by financial target and financial stability has a positive and significant effect on fraudulent financial reporting. Opportunity has a negative and significant effect on fraudulent financial reporting. Rationalization, capability, and arrogance has not significant effect on fraudulent financial reporting.

MANAGEMENT TECHNIQUE, GOVERNANCE, AND MANAGEMENTSTRATEGY FOR PERFORMANCE AND BUSINESS ETHICS OF PUBLIC SERVICE HOSPITALS Devid Putra Arda
International Journal of Contemporary Accounting Vol. 2 No. 1 (2020): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Abstract The purpose of this paper is to test management technique, governance, and strategy choices affect the performance of government hospitals assigned as public service agencies.Indonesian’s well aware of opting for medical treatments in hospital are basically underlined by higher level education, prolonged life expectancy, and more information disclosure. This awareness leads to significant increases in number of inpatients and outpatients treated in public health services.This research belongs to quantitative research which implements validity test, reliability test, normality test, multicollinearity test, and heteroskedasticity test. Quantitative research is required to examine whether the instruments used in this study are valid, consistent, and normally distributed. This study consist of one dependend variabel namely performance, three independent variables, namely management technique, GCG, and management strategies. Supplemented by one moderation variable, business ethics. This research employs an explanatory design, comprising an elucidation of events in present conditions (explanation) and events that will occur (prediction). The sampling technique used was purposive sampling with sampling criteria that are at the level of administrative staff up to the directors and have worked for at least one year. Based on predetermined criteria, there were 260 research respondents. Data was collected using a questionnaire and measured on a Likert scale of 1-5 with a value of 1 for answers that strongly disagree and a value of 5 for answers strongly agree. The data analysis technique used is multiple regression analysis with the help of SPSS 22. Based on the above findings and discussions, the limitations for future research are elaborated as follows: the level of understandings possessed by respondents regarding the concept of hospitals as public service agencies varies and cannot be controlled or specified. Stakeholders from different occupational positions may have different experiences and educational backgrounds which may affect their understanding of public service agency, particularly the hospital. For this reason, mapping specific respondents might be required for future research. Categorized and specified respondents could optimize the research process by providing more focused answer from and more thorough discussion with stakeholders with the same understanding level. This research can be developed by extending the coverage of hospitals granted with the BLU authorization throughout Indonesia. Besides, alternative research object can also developed by examining non-BLU hospitals. This research concludes Corporate Governance is positive influencer for and significant to Performance; in contrast, Management Strategy is insignificant to Performance. Besides, Ethics itself indirectly influences performance. This study is useful for regulators as policy makers to improve professionalism and improve hospital services. It is also hoped that the results of this study will benefit other stakeholders, change business-oriented mindset without neglecting services and human values. Keywords: Management Technique, Governance, Management Strategy, Performance, Business Ethics, Public Service Hospitals.

EFFECT OF IMPLEMENTATION OF BELIEF SYSTEM AND INTERACTIVE CONTROL SYSTEM ON ECONOMIC PERFORMANCE WITH ENVIRONMENT PERFORMANCE AS MODERATOR Tauperta Siregar
International Journal of Contemporary Accounting Vol. 2 No. 2 (2020): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study was to determine whether there is an influence of the application of belief systems and interactive control systems on economic performance with environmental performance as a moderating factor. This research was conducted at companies engaged in mining and oil and gas and registered as participants in the PROPER for the last 10 years. The independent variables of this research are belief system and interactive control system. The dependent variable of this study is economic performance. Supporting variables (moderating) are environmental performance. The population in this study are mining and oil and gas companies. Sampling technique using a purposive sampling method. This method requires taking the number of samples as much as determined by researchers as a target that must be met. The sample in this study were 12 companies. The data collection method uses the questionnaire method. Testing data in this study uses a validity test, reliability test, normality test, heteroscedasticity test, autocorrelation test, multicollinearity test, and linear regression test. Data processing is performed using statistical package statistical application (SPSS) version 25. The results of this study indicate that belief systems on economic performance have a negative significant relationship to economic performance, interactive control systems have a positive and not significant relationship to economic performance, environmental performance has a significant positive relationship to economic performance, environmental performance is not able to moderate the influence of belief systems on economic performance, and environmental performance is able to moderate the effect of interactive control systems on environmental performance.

THE MODERATING EFFECT OF INDEPENDENT COMMISIONERS ON FINANCIAL POLICY AND PUBLIC OWNERSHIP TOWARD CORPORATE FINANCIAL PERFORMANCE Niko Silitonga
International Journal of Contemporary Accounting Vol. 2 No. 2 (2020): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

AbstractThe corporate financial performance is one of the measurement instrument whether the company is sustainable. This study aims to determine the effect of financial policy and public ownership on corporate financial performance with Independence of commissioners as a moderating variable in mining companies listed on Indonesia Stock Exchanges. This research uses a quantitative research model using secondary data. The data in this study were processed by the Moderating Regression Analysis (MRA) method supported by the IBM SPSS and Microsoft Excel programs as support software with data analysis techniques in the form of a classic assumption test and R2 test, F test, and t test. The population in this study are companies that have reported annual reports consistently during the 2014-2017 period. This study used a purposive sampling technique and obtained as many as 19 companies in accordance with predetermined criteria. The results of this study indicate that financial policy proxied by debt policy (DER) has a significant and positive effect on corporate financial performance, public ownership has no significant effect on corporate financial performance, independence commissioners strengthen the relationship between financial policy on corporate financial performance and independence commissioners do not has a moderating role between the relationship between Public Ownership and corporate financial performance. This study uses data from mining sector companies, it is recommended for further research to use other sectors such as: Property & Real Estate Sector, Manufacturing Sector, and others listed on the Indonesia Stock Exchange. The implications of this study for the company management, this research can provide input to the company to be able to choose and use an independent commissioner who fulfills expertise in the financial and business fields of his company in order to make a decision on his company's financial policy.Keywords: Independence of Commissioners, Financial Policy, Public Ownership, Corporate Financial Performance.

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Moh Shidqon

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+6281574360223

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Fakultas Ekonomi dan Bisnis Universitas Trisakti Gedung Hendriawan Sie Lantai 1. Jalan Kyai Tapa Grogol no. 1 Grogol, Jakarta 11440

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Kota adm. jakarta barat,

Dki jakarta

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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