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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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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.
SPIRIT AT WORK, SUSTAINABLE LEADERSHIP AND ORGANIZATIONAL COMMITMENT: THE PERSPECTIVE OF ACCOUNTING STAFF Erna; Chen, Robin; Murtanto; Arsjah, Regina Jansen
International Journal of Contemporary Accounting Vol. 7 No. 1 (2025): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v7i1.21528

Abstract

This study aims to prove and analyze the influence of sustainable leadership and spirit at work on employee commitment to the company. The private companies used are in Indonesian e-commerce, health, manufacturing, and education sectors. The employees intended work as an internal accountant. Furthermore, this study utilizes the convenience sampling technique to sample them, and can acquire 152 people based on the survey between May and June 2024. Therefore, their response is analyzed using a structural equation model based on partial least squares. After testing these two relationships, this study declares a positive association between sustainable leadership and employee commitment. Additionally, the spirit at work is positively related to employee commitment to the company. Based on this evidence, leaders can apply a sustainable leadership style and build a working atmosphere that leads to spirit at work and motivates employees to commit to their work.
DIGITAL ACCOUNTING AND E-COMMERCE EMPOWERMENT: ENHANCING MILLENNIAL AND GEN Z MSME COMPETITIVENESS IN CULINARY SECTOR Farah Faradesila; Zuraidah; Shalan, Amr Mohammed Mansoor
International Journal of Contemporary Accounting Vol. 7 No. 1 (2025): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v7i1.22732

Abstract

This study investigates the impact of digital accounting systems and E-commerce platforms on the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) managed by Millennials and Generation Z, particularly in the culinary sector of Malang City.  Although MSMEs are essential to Indonesia's economy, numerous enterprises still employ traditional approaches in financial administration and marketing.  Due to the swift progression of technology, younger entrepreneurs, who are typically more digitally proficient, possess considerable potential to utilize solutions that enhance business efficiency and market competitiveness.  Digital accounting entails the integration of technology into financial recordkeeping and analysis, allowing MSMEs to access real-time, accurate financial information that fosters greater transparency and operational efficiency.  Simultaneously, E-commerce platforms provide MSMEs the opportunity to expand their market reach, reduce operational costs, and improve product exposure.  The incorporation of these digital tools is expected to enhance MSMEs' competitiveness in the current rapid business landscape.  A quantitative research methodology will be utilized, incorporating questionnairesaimed at proprietors of culinary MSMEs in Malang City, supplemented by interviews to obtain comprehensive insights into the advantages and challenges of digitalization.  This study aims to elucidate the influence of digital technologies on MSME competitiveness and to guide entrepreneurs and policymakers in fostering MSME growth in the digital era.  The findings are anticipated to enhance future academic study and bolster the local economic development of Malang City. This study applies samples from Malang city, a city in East Java, as the most developed culinary area in Indonesia. Other cities globally may take benefits from this study's results.  
HOW DO FINANCIAL RATIOS AND OTHER VARIABLES CONTRIBUTE TO FINANCIAL STATEMENT FRAUD RISKS? Dominikus, William; Effendi, Muhammad Arief; Palliam, Ralph
International Journal of Contemporary Accounting Vol. 7 No. 1 (2025): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v7i1.22849

Abstract

This study investigates the influence of financial ratios and various additional factors on the fraudulent financial statements of non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2021. The research examines several independent variables pertinent to fraudulent financial statements, including activity ratios, asset composition, leverage, liquidity, profitability, frequency of audit committee meetings, financial stability, and the nature of the industry. The study comprises a sample of 556 data points drawn from 139 companies selected based on specific criteria. Logistic regression was employed as the methodology for hypothesis testing. The findings indicate that financial stability significantly positively impacts the likelihood of fraudulent financial statements, as management may endeavour to stabilise financial conditions to obscure actual circumstances through fraudulent practices. Conversely, the frequency of audit committee meetings demonstrates a significant negative effect on the probability of fraudulent financial statements, as effective oversight can enhance the integrity of the reporting process. In contrast, the variables of activity ratios, asset composition, leverage, liquidity, profitability, and the nature of the industry do not significantly affect the likelihood of fraudulent financial statements. The implications of this research underscore the importance of robust corporate governance practices for practitioners, highlighting the necessity for vigilant oversight mechanisms to mitigate the risk of financial misreporting. These findings imply that firms should prioritize strengthening audit committee functions and ensuring financial transparency to reduce fraud risks. Regulators and stakeholders must emphasize frequent, effective oversight and promote governance standards. Companies must also foster ethical financial practices, as robust governance mechanisms play a crucial role in safeguarding the credibility of financial reporting and investor trust.  
ASSESSING SUSTAINABILITY ASPECT, INTELLECTUAL CAPITAL, AND OWNERSHIP STRUCTURE IN ENHANCING FIRM PERFORMANCE: THE MODERATING ROLE OF PROFITABILITY Rizal, Josse; Valdiansyah, Riyan; Muhammad Ferdian, Saputra
International Journal of Contemporary Accounting Vol. 7 No. 1 (2025): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v7i1.22864

Abstract

This study investigates the impact of green accounting, CSR, intellectual capital, and ownership structure on firm performance, moderated by profitability. Grounded in Resource-Based View and Stakeholder Theory, it explores how internal resources and governance mechanisms influence outcomes in Indonesia’s manufacturing sector. Using secondary data from 40 firms listed on the Indonesia Stock Exchange (2019–2023), it applies Moderated Regression Analysis (MRA) with a Common Effect Model on 200 firm-year observations. This study makes a novel contribution to governance literature by integrating green accounting, CSR, and ownership structure into sustainability-performance models. It clarifies mixed findings in prior research and underscores profitability’s complex moderation role. Practically, it guides firms in aligning sustainability investments with financial goals and refining ownership strategies to optimize performance. Region-specific relevance is reinforced through Indonesia’s PROPER system and CSR regulations (POJK 51), providing actionable insights for policy and corporate decision-making. Findings show green accounting enhances performance, while CSR and ownership structure have significant negative effects. Intellectual capital shows no direct influence. Profitability weakens the positive effect of green accounting and cushions CSR’s negative impact but does not moderate intellectual capital or ownership structure. The research contributes both theoretically and practically, offering a framework to assess how sustainability and governance interact with profitability in emerging market contexts.
CSR, SUSTAINABILITY, GOVERNANCE, AND ACCOUNTABILITY: THEIR POSITION IN THE BODY OF KNOWLEDGE Fauzi, Hasan
International Journal of Contemporary Accounting Vol. 7 No. 1 (2025): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v7i1.22868

Abstract

In the contemporary business landscape, corporate social responsibility (CSR), sustainability, governance, and accountability are becoming increasingly prominent. This study examines these interrelated domains and delineates prospective avenues for future research. The study explores their significance, emphasizing their roles in fostering ethical conduct, transparency, and enduring sustainability. An analysis of the accountability cycle, comprising responsibility, answerability, and enforceability, reveals its function in promoting sustainable practices. A review of the literature illustrates the evolution of theories, frameworks, and reporting standards. Current sustainability research is characterized by fragmented methodologies and inconsistent reporting practices. This study investigated sustainability reporting, emphasizing the need for standardization and digital technologies. The ongoing transformation of the financial system highlights the significance of ESG factors in investment decisions. Three principal challenges confronting businesses were identified: disruptive technology, conflicting stakeholder interests, and unpredictable futures. The relevance of Elkington Triple Bottom Line (TBL) framework is examined, highlighting its contribution to sustainability. This study elucidates literature gaps and proposes a framework for future studies, advocating interdisciplinary collaboration to enhance the theoretical foundations and practical applications of CSR and sustainability. The study concludes by emphasizing the necessity of adaptability, innovation, and cooperation to navigate business complexities and cultivate a sustainable future.  

Page 7 of 7 | Total Record : 66

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