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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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IS STOCK PRICES REFLECTED IN MARKET RATIOS? Tan Kwang En
International Journal of Contemporary Accounting Vol. 2 No. 2 (2020): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

The most fascinating thing in stock market world is forecasting stock prices. Almost all players in stock market race to find the best method for forecast stock prices. After years of researching and practicing, we can divide all methods into two main methods, fundamental and technical analysis. Fundamental analysis based its forecasting method on macroeconomic factor, industry analysis, and company internal factors, while technical analysis based on studying financial accounting numbers and stock price trends in the past and present. This study will be focusing in the uses of technical analysing in forecasting stock prices.There are many ways in technical analysis to forecast stock prices. Investors and analysts usually use stock price trends or financial ratios to do that. The latest is the most simple and powerful tools that almost everyone can use it, regardless to its limitations. When it comes to use financial ratios, there are a lot of contradicting results that make its users need to make a comparation between ratios and make a decision. This paper try to use another solution to overcome those problem with using a composite indicators. The composite indicator will be compared with another market ratio to find out which method is the best on forecasting stock prices.The result is composite indicator is the best method on forecasting stock prices compared with price to sales ratio, price to book value ratio, price to earnings per share ratio, and price to operating cash flow ratio.

THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ORGANIZATIONAL REPUTATION, ENVIRONMENTAL DISCLOSURE AND ENVIRONMENTAL STRATEGY ON BUSSINESS PERFORMANCE Indra Saputra
International Journal of Contemporary Accounting Vol. 2 No. 2 (2020): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

This research aims to examine and analyze the influence of environmental performance, organizational reputation, environmental disclosure and environmental strategy on bussiness performance. In this research, the target population of this study was the manufacturing companies registered and participating in the Company Performance Rating Program (PROPER) issued by the Ministry of Environment in 2011-2016 with the sampling method using purposive sampling criteria, totaling 22 companies with 132 observations. Data analysis consists of descriptive and multiple regression linear regression. The results showed that the company’s reputation had a significant influence and environmental disclosure had a significant positive influence on business performance, while environmental performance and environmental strategy had no significant influence on business performance. Based on the evaluation, the environmental strategy will lead to company policies towards the application of an environmental management system. The current condition occurs that environmental strategy cannot make investors make decisions to buy shares because many other fundamental factors are the main consideration for investors in buying shares, meanwhile multitude of other factors and the main focus of the company as a business strategy is the fundamental reason that environmental strategy does not affect stock prices. This research is also expected to contribute conceptually to the company in determining further policies regarding the performance of a company to be more influenceive in its implementation.

Sustainable Finance: Customer Loyalty or green environment? Muhammad Akbar Ilma
International Journal of Contemporary Accounting Vol. 2 No. 2 (2020): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Abstract: The purpose of this research is to see how the Indonesian bankers in response to OJK roadmap (Financial Services Authority) about sustainable finance. Sustainable financing has several interpretations that are understood differently by every banker. Sustainable finance that explain by OJK is financing for eco-friendly product such as forestry and peat land, energy and transportation, and agricultural. Banks encourage to have healthy or green lifestyle in bank such as drink in a tumbler compared to plastic glass or bottle. On the other hand bank also encourage their marketing directorate to choose potential customer which have a good product and high profitability. The good relationship with customer can made customer loyal to the bank and their business with bank will sustain. The method used in this research is qualitative by in-depth interview on 10 bankers who work in 10 largest banks in Indonesia. We are choosing team leader of credit marketing in each bank, as we already known that marketing is the main profit generator in banks and the person who is directly meet the customer, not only existing customer but also new customer. Consideration of choosing potential customer is marketing responsible. They are made some assessment to the client which is suitable with banks aims. The results in this study indicate that the roadmap that has been launched by OJK has not been in line with marketing employees as there is some information that has not reached the bankers. As some of them still thinking a good relationship with customer will make bank business sustainable. Moreover, in their view of sustainable finance is not only focused on the financing for environmentally friendly efforts, but must be on the view of a good long-term relationship between the bank and its creditors in order to get mutual reciprocal relationship.

ANALYSIS OF FACTORS AFFECTING COMPANY USING DERIVATIVES Sriwati Sriwati
International Journal of Contemporary Accounting Vol. 3 No. 1 (2021): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to determine the factors that influence companies in using derivatives. In this study, the factors studied were the cost of debt, foreign sales, risk management, and corporate governance on the company's decision to use derivatives. The analytical method used in this research is logistic regression analysis using the Statistical Product and Services Solutions software. A total of 60 samples were used in this study, which were 20 companies included in the Corporate Governance Perception Index survey from 2016 to 2018. The Corporate Governance Perception Index survey is a survey conducted by the Indonesian Institute for Corporate Governance. The results of this study indicate that the cost of debt variable has a significant effect on the decision to use derivatives by the company. The corporate governance variable also has a significant effect on the decision to use derivatives by the company. The foreign sales variable in this study does not have a significant effect on the decision to use derivatives by companies. The risk management variable does not have a significant effect on the decision to use derivatives by the company. In this study, there are also control variables, namely firm size and return on assets. In this study, the firm size variable does not have a significant effect on the decision to use derivatives by the company. Meanwhile, the return on assets variable has a significant effect on the decision to use derivatives by the company.

THE IMPACT OF GRAY PROFITABILITY INDEX AND PUBLIC OWNERSHIP ON FINANCIAL STATEMENTS DISCLOSURE WITH AUDIT COMMITTEE AS A MODERATING VARIABLE Indraguna Kusumabrata
International Journal of Contemporary Accounting Vol. 3 No. 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Disclosure of financial statements is one of the most important measurements for a sustainable company. This study will examine the effect of IFRS implementation on the gray profitability index and the portion of public share ownership on the disclosure of financial statements with the audit committee as a moderating variable. This study uses a quantitative research model and uses secondary data. The data in this study used data analysis methods, namely Moderating Regression Analysis (MRA) with IBM SPSS software and Microsoft Excel program as a testing support system, with data analysis techniques presented in the form of a classic assumption test and R2, F test and T test. The population in this study were all property and real estate companies that consistently had complete financial and annual reports for 2018 to 2019. This study used a sampling technique, namely purposive sampling and obtained 32 companies according to the classified criteria. The results indicated that the gray profitability index had no effect on the disclosure of financial statements, as well as the addition of the audit committee as a moderator did not strengthen the relationship to the disclosure of financial statements. Furthermore, the variable share of public ownership has a positive and significant effect on the disclosure of financial statements, as well as the moderation of the audit committee which further strengthens the relationship with the disclosure of financial statements. Kata Kunci: Gray Profitability Index, Public ownership, Disclosure of financial statements, and Audit Committee. JEL Classification: G32, M41

ORGANIZATION CULTURE MODERATES THE EFFECT OF MANAGEMENT ACCOUNTING SYSTEM, SUSTAINABLE LEADERSHIP AND ENVIRONMENTAL STRATEGY ON BUSINESS PERFORMANCE Giawan Nur Fitria
International Journal of Contemporary Accounting Vol. 3 No. 1 (2021): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study was to determine whether there is an influence of management accounting system, sustainable leadership and environmental strategy on business performance with organizational culture as a moderating factor. The population in this study are 70 managers of manufacturing company in DKI Jakarta. Sampling technique using a convenience sampling method. Based on research result shows that the management accounting system does not affect business performance; sustainable leadership has a positive effect on business performance; the environmental strategy has a positive effect on business performance. Organization culture does not moderate influence of MAS, sustainable leadership and environmental strategy with business performance. The results showed that the management accounting system had no significant effect on business performance. This can be a special concern for company management in developing a management accounting information system. The availability of a management accounting information system can maximally assist company management in planning, monitoring and making decisions for business performance is better.

THE EFFECT OF AUDIT COMPETENCE, SKEPTISISM, SELF ESTEEM, ROLE COMPLICATIONS, RELIGIOSITY TO AUDIT QUALITY Hotbin Hasugian
International Journal of Contemporary Accounting Vol. 4 No. 1 (2022): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

AbstractThis study examines audit quality as a dependent variable and auditor competence, skepticism, self esteem, role complication and religiosity as independent variables. This study aims to analyze the influence of independent variables to the dependentent variable in this study. The test was conducted on 125 auditor respondents who have been certified or not yet certified in North Sumatra provincial government environment and the data is complete and can be analyzed. Variable testing techniques using multiple linear regression techniques. The results showed that auditor competence, skepticism, role conflict and religiosity have a significant effect on audit quality, while self esteem does not affect audit quality. The results of the study are expected to contribute empirically that auditor competence, skepticism, role complicity and religiosity determine the quality of audit and the results of this study are also expected to provide input to the local government the importance of increasing the value of competence, the maximum role and most importantly good spiritual qualities must be excavated by giving training and education.

THE EFFECT OF ENTERPRISE RISK MANAGEMENT, KNOWLEDGE MANAGEMENT, AND ORGANIZATIONAL CULTURE ON ORGANIZATIONAL RESILIENCE Zef Arfiansyah
International Journal of Contemporary Accounting Vol. 3 No. 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to identify the influence of Enterprise Risk Management, Knowledge Management, and Organizational Culture on the company's ability to survive in an ever-changing environment. This research is a quantitative study using primary data. The data were obtained through a questionnaire distributed to accountants who held the lowest supervisory positions in private Indonesian companies. With a sample of 103 respondents, the data were processed using linear regression. This study found that in the context of companies in Indonesia, Enterprise Risk Management and Organizational Culture can increase Organizational Resilience. However, this study failed to prove the role of Knowledge Management in Organizational Resilience. This study provides contributions in both managerial and theoretical aspects. In the managerial aspect, this study implies ERM and organization culture are elements that should be implemented so that companies can survive in a volatile environment. From a theoretical point of view, this research has proven that in the long term ERM is able to maintain organizational resilience. Besides, this study also indicates that knowledge management is still not widely applied by companies in Indonesia. For this reason, the attention of management so that knowledge management is applied needs to be improved.

THE EFFECT OF GREEN COMPETITIVE ADVANTAGE AND SUPPLY CHAIN MANAGEMENT ON COMPANY PERFORMANCE WITH GREEN HUMAN CAPITAL AS A MODERATING VARIABLE Diah Nurdiana
International Journal of Contemporary Accounting Vol. 4 No. 1 (2022): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

This research aims to determine whether there is an impact of green competitive advantage in supply chain management with green human capital as the moderating variable on company performance. In this study, the dependent variable used is company performance (Y), the independent variables are green competitive advantage and supply management (X), and the moderating variable is green human capital. Is this study, a non-probability sampling method was used. 50 textile companies in Jakarta were gathered as sample using non-probability sampling. Primary data was colleted by distributing closed questionnaires. The results of the study be seen through the determination coefficient of Ta given in Table Ta. The R-Square value of the company performance variable is 0.919, which shows that the dependent variable (Company Performance) can be explained by 91.9% of the independent variables (Green Competitive Advantage, Supply Chain Management, Green Human Capital) while the remaining 8.1% cannot be explained.

THE IMPACT OF TAX AVOIDANCE, SUSTAINABILITY REPORT DISCLOSURE, AND EARNINGS MANAGEMENT ON FIRM VALUE IN THE DIGITAL ERA WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLES Endro Andayani
International Journal of Contemporary Accounting Vol. 3 No. 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

This paper aims to determine whether tax avoidance, sustainability reporting, and earnings management affected firm value. Samples were collected from 80 companies listed on the Indonesian Stock Exchange (BEI)between 2015 and 2019. This research is an explanatory study that employs a quantitative approach and purposive sampling as the sampling technique, using the Absolute Difference Value Method to examine the moderating variable’effect, and SPSS 23 to analyze the data. The finding indicate that while tax avoidance has no negative effect on firm value and Sustainability Report has no positive effect on firm value, earnings management have negative effects on firm value. Corporate Governance did not weaken the effect of tax avoidance on firm value, corporate governance did not strengthen the relationship between sustainability reports and firm value and Corporate Governance weakens the negative effect of earnings management on firm value. This paper contributes to three different strands of research:determinants of tax avoidance in Indonesia for government literature, evaluation, improve, improvement, and performance for companies;for investors, as it is wordthwhile to consider additional factors in order to aid in making an informed assessment of company’s value in this era of technology.

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Moh Shidqon

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ajid.shidqon@trisakti.ac.id

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+6281574360223

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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

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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