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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 71 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.  
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.

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