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Novi Swandari Budiarso
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The Contrarian: Finance, Accounting, and Business Research
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 29639743     EISSN : 2986190X     DOI : https://doi.org/10.58784/cfabr
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The Contrarian: Finance, Accounting, and Business Research (CFABR) is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. The Contrarian: Finance, Accounting, and Business Research (CFABR) will publish the articles bi-annually. The article submitted to The Contrarian: Finance, Accounting, and Business Research (CFABR) is written in English and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 49 Documents
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Stock risk and return before and during the covid-19 pandemic Alther Gabriel Liwe
The Contrarian : Finance, Accounting, and Business Research Vol. 2 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.39

Abstract

Based on the type of data used, this research uses a quantitative approach, which places an emphasis on testing theory through measuring research variables with numbers and conducting data analysis with statistical procedures. One of the models used to estimate the rate of return is the Capital Asset Pricing Model (CAPM). The purpose of this study is to examine the level of risk and stock returns during the covid-19 pandemic using the Capital Asset Pricing Model (CAPM) method in companies listed on the Indonesia Stock Exchange (IDX) and to examine differences in the level of risk and stock returns before and during the covid-19 pandemic in companies listed on the Indonesia Stock Exchange. Determination of the sample using the purposive sampling method. There are 488 companies on the Indonesia Stock Exchange (IDX) that meet the criteria, with 98 companies classified as high-risk companies and 390 companies classified as low risk. The results showed that there were no significant differences in risk and stock returns in high-risk companies before and during the pandemic in 2020, 2021, and 2022. There is a significant difference in risk and stock returns in low-risk companies before and during the pandemic in 2021, while there is no significant difference before and during the pandemic in 2020 and 2022. There is a significant difference in risk and stock returns in high- and low-risk companies before and during the 2021 pandemic, while there is no significant difference before and during the 2020 and 2022 pandemics.
The influence of human resource competency, utilization of information technology, and understanding of financial accounting standards on the quality of financial reports with an internal control system as an intervening variable at the GMAHK Head Office of the Eastern Indonesian Conference Union Wahongan, Larey; Tinangon, Jantje J.; Wokas, Heince R. N.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.116

Abstract

This study aims to examine the effect of human resource competency, utilization of information technology, and understanding of financial accounting standards on the quality of financial reports with an internal control system. This study uses primary data with 104 employees of the finance department at the Seventh-day Adventist Church (GMAHK) of the Eastern Indonesian Conference Union as respondents. This study uses path analysis for hypothesis testing. The findings show that human resource competence, understanding of accounting standards, and internal control systems have direct effect on quality of financial reports. In addition, the findings also show that human resource competence and a good understanding of accounting standards directly effect on the internal control system. In an indirect relationship, human resource competence and understanding of accounting standards are able to synergize with an effective internal control system in presenting quality financial reports. The findings of this study also indicate that information technology in GMAHK does not have a significant role in determining the quality of financial reports. The findings suggest that GMAHK needs to develop staff training, especially in mastering new information technology applications to ensure the continued quality of financial reports.
Application of ISAK 35 to the Presentation of Financial Reports of the Manado Diocese of the Catholic Church Lomboan, Meiva Fransiska; Saerang, David Paul Elia; Budiarso, Novi Swandari
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.127

Abstract

This study aims to determine the existing forms of financial reporting and to find out stages, impacts and driving factors of the process of implementing ISAK 35 on the presentation of financial reports of the Manado Diocese of the Catholic Church based on the institutional theory of the form of coercive isomorphism and the Edward III model theory, namely communication, resources, disposition, bureaucratic structure. This study uses the method descriptive qualitative where data collection was carried out by means of interviews and documentation studies. The results show that the policy for implementing financial accounting information systems is not yet fully in accordance with applicable accounting standards. The organization has not fully adhered to the standard of ISAK 35. Financial records are processed using existing financial applications. By the aspect of resources, the attitude of the implementers still shows that the implementers still have minimal/not yet adequate knowledge about the accounting system created and communication between implementing agents is not yet optimal. The indicators in the bureaucratic structure variable in the form of SOPs have been achieved well because in 2019 the Manado Diocese has created a Financial Guideline that must be implemented by every parish, although in practice it is not yet perfect. In its implementation, there are still obstacles from a practical perspective, such as human error, hardware weaknesses, software weaknesses and system weaknesses. Efforts to overcome obstacles include continuing to update applications that have been created based on the latest standards and providing regular training materials that are packaged easily so that the attitude of the application implementing agents themselves can accept the new policy and those responsible for parish finances must be wiser and adhere to diocesan policies to produce financial reports that are transparent, accountable, and trustworthy.
The influence of tax authority services, tax socialization, and tax policy on taxpayer compliance, with risk preferences as a moderating variable in the voluntary disclosure program in Ternate City Kotta, Oktofianus Franszeblum; Morasa, Jenny; Warongan, Jessy D. L.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.128

Abstract

This study aims to determine the influence of tax authorities services, tax socialization, and tax policy on taxpayer compliance with risk preferences as a moderating variable during the Voluntary Disclosure Program in Ternate City. The sample is the taxpayers and the data is obtained by questionnaire based on a Likert scale. This study applies structural equation model - partial least square to explain the correlation between indicators in construct variables (convergent validity test), test the consistency of the measuring instrument used (reliability test), and measure the extent to which a construct is different from other constructs (validity test discriminant). The coefficient of determination is carried out to explain the proportion of the dependent variable explained by the independent variable, the path coefficient test to explain the direction of the relationship between the independent variable and the dependent variable, and the effect size test to see how the independent variables to predict the dependent variable. The results show that partially tax authorities' services do not have a significant influence on taxpayer compliance, while tax socialization, tax policy, and risk preferences have a significant influence on taxpayer compliance. Risk preferences moderate the influence of tax authorities' services and tax socialization on taxpayer compliance, but do not moderate the influence of tax policy on taxpayer compliance in the Voluntary Disclosure Program in the Ternate City.
The influence of independence, integrity, professionalism, and objectivity on fraud prevention in auditors with auditor ethics as a moderating variable: Empirical study at the Representative Office of the Supreme Audit Agency in North Sulawesi Province Sinaga, Indra Rolando; Sondakh, Jullie J; Warongan, Jessy D. L
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.135

Abstract

This study aims to analyse the influence of independence, integrity, professionalism, objectivity, and ethics on fraud prevention among auditors. Additionally, this study also treats the auditor's ethics as a moderating variable. Conducted through survey methodology, the study involved distributing questionnaires to all auditors in the Audit Board of the Republic of Indonesia (or BPK) Regional Office for North Sulawesi Province. The questionnaires were disseminated to 138 respondents and achieving for 100% response rate. Analytical methods employed encompassed multiple moderated regression analysis. The results indicate that independence, integrity, professionalism, objectivity, and ethics positively influence fraud prevention. Moreover, the results also reveal that the auditor's ethics can moderate the influence of independence and professionalism on fraud prevention. The implications of the findings suggest that higher levels of independence, integrity, professionalism, objectivity, and ethics tend to increase effectiveness in fraud prevention within the BPK Regional Office for North Sulawesi Province.
Implementation of ISAK No. 35 on the presentation of financial statements of non-profit-oriented entities (Study at GMIM Bukit Hermon Malalayang) Rompas, Debora Helen; Saerang, David Paul Elia; Lambey, Robert
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.146

Abstract

ISAK No. 35 can be used as a reference in preparing non-profit-oriented financial reporting. One non-profit oriented entity is a church, in this case, the Evangelical Christian Church in Minahasa (or often called GMIM). This study was carried out at GMIM Bukit Hermon Malalayang which is located in Malalayang District, Manado City. This study aims to examine the preparation of church financial reports based on ISAK No. 35 at GMIM Bukit Hermon Malalayang. The study method used is a qualitative approach based on case studies. The results show that the presentation of GMIM Bukit Hermon Malalayang's financial reports has not implemented ISAK No. 35 concerning the presentation of financial statements of non-profit-oriented entities. However, financial reporting is simply based on the GMIM Synod Treasury Supervision and Management Service Guidelines. During the 2023 period, financial reporting has been adjusted to ISAK No. 35 which consists of a comprehensive income report, change in net assets report, financial position report, cash flow report and notes to financial reports.
Factors influencing the intention of financial managers to conduct whistleblowing action (A study on the Government of Kotamobagu City) Fahmi, Abdul Rahim; Tinangon, Jantje J.; Manossoh, Hendrik
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.147

Abstract

This study aims to analyze the factors influencing the intention of financial managers to engage in whistleblowing within the Kotamobagu City Government. Using an associative quantitative research method, data were collected via questionnaires. The population for this study comprises financial managers within the Kotamobagu City Government. Data analysis was conducted using partial least squares (PLS) to determine the influence of each variable on the intention on whistleblowing. The results indicate that whistleblower protection, ethical judgment, and organizational commitment have a positive and significant impact on the intention of financial managers to engage in whistleblowing. Conversely, ethical climate, locus of control, level of seriousness of wrongdoing, and status of wrongdoer do not show significant effects. The variables of gender, age, and tenure also do not significantly influence whistleblowing intentions. These findings suggest that adequate protection for whistleblowers, good ethical judgment, and strong organizational commitment can encourage financial managers to report illegal or unethical actions. This study is expected to contribute to the development of government policies and organizational practices that support a conducive environment for whistleblowing and provide protection for whistleblowers.
Determinants of disclosure in local government financial reports throughout regency/city in North Sulawesi Province Ginting, Aulia Margaretha; Karamoy, Herman; Morasa, Jenny
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.154

Abstract

Local Government Financial Reports (or LKPD) is a form of transparency and accountability of regional government as the implementation of regional income and expenditure budget to the stakeholder. Financial reports are presented based on Government Accounting Standard (GAS) in Indonesia where the notes of financial statements become an important element. In the financial reports, local government has an obligation to disclosure important information for stakeholder interest in decision making as well as for public interest information in the needs of information. This study was conducted to examine the determinants of disclosure in local government financial reports throughout regency/city in North Sulawesi Province. The independent variables in this study are regional financial independence ratio, intergovernmental revenue, and leverage. The dependent variable in this study is disclosure in the financial reports. This study uses secondary data generating from audited LKPD by The Audit Board. The population of this study is audited financial reports of regency/city in North Sulawesi Province by The Audit Board. By purposive sampling method, this study uses 60 audited financial reports with fiscal year 2019 to 2022 and apply multiple linier regression analysis. Based on the results, regional financial independence ratio has no effect on the disclosure in the financial reports. Intergovernmental revenue has a positive significant effect on the financial reports. Leverage has a negative significant effect on the disclosure in the financial reports.
The influence of job stress, job satisfaction, and organizational commitment on turnover intention of accounting and finance employees at PT. Multi Nabati Sulawesi Fajriansyah, Yudi; Kalangi, Lintje; Lambey, Robert
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.155

Abstract

Turnover intention is an intention or desirability from a person as an employee to quit, stop, or move from his job. Turnover intention becomes one of the problems which often happen in a company as it can disadvantage or bother work activities in company. This study aims to test and analyze the influence of job stress, job satisfaction, and organizational commitment on turnover intention. This type of research is quantitative research that uses research instruments, quantitative/statistical data analysis with the aim of testing hypotheses. The population in this study is 36 people in the accounting and finance department who work at PT. Multi Nabati Sulawesi. The data analysis method used in this study is descriptive statistical analysis, instrument test, classical assumption test, and hypothesis test using SPSS software version 24. The result of the research shows that (1) work stress has a positive effect on turnover intention, meaning the lower the perceived work stress, the lower the desire to switch jobs, and conversely, the higher the level of work stress, the higher the tendency to switch jobs. (2) job satisfaction has a negative effect on turnover intention, meaning the higher the level of job satisfaction of employees, the lower their tendency to switch jobs, and conversely, the lower the job satisfaction perceived, the higher the desire to switch jobs. (3) organizational commitment doesn’t have an effect on turnover intention.
The impact of audit findings and follow-up actions on audit recommendations on audit opinions of financial statements with APIP capabilities as a moderating variable (A study on provincial/regencies/cities governments in Suluttenggo Region) Indriani, Dwinta; Tinangon, Jantje J.; Budiarso, Novi S.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.159

Abstract

The audit opinion issued on government financial statements is the conclusion of the BPK audit process. These opinions provide a qualitative picture of financial management, reflecting the accountability and transparency of local government. This research analyses the influence of audit findings and follow-up actions on audit recommendations (or TLRHP) on audit opinions and examines the moderating effect of APIP capabilities on this relationship. An analytical method employed is binary logistic regression analysis with the absolute difference test. This study used secondary data from the BPK IHPS and the Financial and Development Supervisory Agency (or BPKP) annual performance report. The data encompasses 37 provincial, regency, and city governments in North Sulawesi, Central Sulawesi, and Gorontalo for the fiscal period 2018 to 2022. The results reveal that audit findings have no significant impact on audit opinions. Conversely, both TLRHP and APIP capabilities have a significant influence on audit opinions. Furthermore, APIP capabilities moderate the relationship between TLRHP and audit opinions but not the relationship between audit findings and opinions.

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