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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 66 Documents
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CHALLENGES IN DEVELOPING ANNUAL AND SUSTAINABILITY REPORTS: IS DATA MANAGEMENT MATTER? Angelica Valerie Amaranydia; Aghnia Nadhira Aliya Putri
International Journal of Contemporary Accounting Vol. 5 No. 2 (2023): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v5i2.18585

Abstract

This study examines the multifaceted approval process in the preparation of Company X's annual and sustainability report, a subsidiary of a State-Owned Enterprise (SOE). The report's crafting involves various stages, from initial data collection fraught with reliability issues to final consensus-driven approval before release. The process is marked by intense scrutiny and a necessity for alignment with the company's strategic vision and the rigorous standards set by its leadership. Despite the application of best practices and lessons from previous research, the team encountered significant challenges, such as data inconsistency, excessive irrelevant information, and a lack of coordination between different reporting segments. These issues necessitated iterative revisions, meticulous translation accuracy, and careful management of stakeholder feedback. The study delineates the complexities of each phase of report preparation, highlighting the critical importance of the approval phase as a crucial gateway that ensures the report's quality, accuracy, and resonance with the company's strategic and brand considerations.
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.
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.  

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