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Vincentius Widya Iswara
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Universitas Katolik Widya Mandala Surabaya Jl. Dinoyo 42-44, Surabaya, 60265, Jawa Timur Indonesia
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INDONESIA
Jurnal Akuntansi Kontemporer
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : 20851189     EISSN : 26859971     DOI : https://doi.org/10.33508/jako
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management accounting, accounting information systems, auditing, public sector accounting, corporate governance, taxation, and contemporary issues in business that has impact on accounting. Jurnal Akuntansi Kontemporer is published three times a year (January, May, and September) since 2022.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 224 Documents
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PENGUJIAN DETERMINAN KONSERVATISMA AKUNTANSI Lasdi, Lodovlcus
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.376

Abstract

This paper examines the determina~'ts of accounting conservatism. Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the persistent understatement of cumulative reported earnings and net assets over period of time. In this paper, I empiriCCIlly tests the set of factors purported by Watts (2003a) as determinants of conservatism. This set of determinants relates to incentives arising from contracting (debt and compensation), litigation, tax and political costs. I find evidence consistent with debt contracting and litigation, but not consistent with compensation contracting and tax and political costs.
PENGARUH KUALITAS LABA TERHADAP NILAI PERUSAHAAN Siallagan, Hamonangan
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.416

Abstract

The purpose of this research is to investigate and give empirical evidence of the effect of earnings quality onfirm value. The proposed hypotheses is earnings quality positively influence value of the firm. To test alternative hypotheses, this research used manufacturing listed on Jakarta Exchange Stock which issue financial statement. PW]Josive sampling is usedfor data collection with 74 manufacturing sample and observation sum 197. The result indicales that earnings quality influence the value of the firm. The earnings quality of pro x)' stated by Sloan (1996), Chan et al. (2001) and Warfield et al. (1995) is discretionary accruals.
PAJAK PENGHASILAN DAN KEPUTUSAN PENDANAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA) Purnamasari, Yenny
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.417

Abstract

This research has a purpose to provide empirical testing about influencing of income tax which is used as management consideration to make financial decisions. The examined factors on this research are tax and non tax factors. leverage policy, and dividend policy. The sample consist of 32 manufacturing companies, which are listing in Indonesian Capital Market. is chosen bv purposive sampling.' Moreover, the statistic method lIsed to test on the research hypothesis is Multivariate Multiple Regressions. The results show that income tax is one of the consideration management factors for making goodfinancial decisions. The results also proved that leverage and dividend policy are significantly influenced by income tax.
MODEL-MODEL TANGGUNG JAWAB SOSIAL DAN ASPEK PERPAJAKANNYA Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.418

Abstract

Corporate social responsibility is contm-service of company to its environment and society since company already has gains from them. There are various models of corporate social responsibility carried alit by the companies in Indonesia. They can involve directly to pelform the events of responsibility or through third party. They can also make a cooperation with another par(y or join to another party. They can give contributions to the people and their er. vironment directly by increasing their quality of life. But, they have to obey the rules and regulations set by government for their sustainability. The different types of s;)cial re5ponsibility programs need different treatments of their taxation.
PERSPEKTIF AKUNTANSJ ATAS ASET PENGETAHUAN (KNOWLEDGE ASSET) Widyaningdyah, Agnes Utari
Jurnal Akuntansi Kontemporer Vol. 1 No. 1 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i1.419

Abstract

Today s economies shifted the dynamic business environment into information age where people interact with knowledge. In this new economy, knowledge management and intellectual capital are emerging as the p"imary source of wealth. Some companies in Europe have already implemented various knowledge measurement techniques and provide it in particular report called knowledge and intellectual capital report. However, all of those techniques and reports have limitations and many suffer ji-om a lack of practical testing. They need to standardize in order to give a better perception for the participant of the organizations. This popel' discusses at the nature of knowledge, proposed alternative methods of knowledge accounting and the prospects and possibilities for knowledge accounting.
PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN ASING TERHADAP PENGUNGKAPAN TANGGUNG JAW AB SOSIAL PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Anggono, Ricky Ivan; Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.420

Abstract

Corporate social disclosures are needed to communicate social and environmental effects derived from corporate's economic activities to stakeholders, to the interested parties. The degree of disclosure is affected by several factors, internally and or externally. The purpose of this research is focused on internal factors: profit and stock ownership. Profitability and stock ownership are predicted influence the degree of corporate social disclosure in mining companies. listed at Indonesian S'ock Exchange in 2005-2007, Intention of this research is to know 'whether profitability, institutional ownership and foreign ownership influence to level of corporate social disclosure. Corporate social disclosure done by companies in several areas of energy, health and safety at work, labor, product ana social activities, This research applies company size as control variable. Nine mining companies selected with purposive sampling technique. Data analyzed llSlng linear regression and showed only profitability variable and foreign o',j/nership influenced corporate social disclosure significantly.
ANALISIS PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PRAKTEK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERI ODE 2005-2007 Setiawan, Teguh
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.428

Abstract

Earnings management is management intervention in .financial statement reporting process, aimed to increase management's wealth personally and/or increase value of the firm. Earnings management is G,/actor that could reduce financial statement credibility, increase bias, and prevent ~takeholders from believing profit values. Consistent good corporate government iml7lementation is indicated could increasing financial statement quality and reduce earnings management activities. This research pwpose is to find out whether corporate governance mechanisms, consists of institutional ownership, managerial ownership, proportion of independent board of commisioner, board of directo,-, and audit comittee, influence earnings management. The object of this research is manufacturing companies listed in Indonesian Stock Exchange in 2005-2007. There are ninety six companies selected with purposive sampling techniques and data was analyzed
PENGARUH FAKTOR-FAKTOR FUNDAMENTAL TERHADAP KUALITAS PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Budianto, Arief Satrya
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.429

Abstract

The purpose of this research is to find the fundamental factors that influence voluntary disclosure published in ar:nual reports. This research used 22 manufacturing companies listed at Indonesia Stock Exchange in the period of 2006-2007, is chosen by pwposive sampling. Multiple regression analysis was employed to test the research hypothesis. The result of this research show that none of the independent variables in/hence voluntary disclosure published in annual report.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE KEUANGAN TERHADAP PRAKTIK PERATAAN LABA Natalia, Irene
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.430

Abstract

This research is designed to examine the income smoothing practices in manufactured campanies listed on Ind0i1esia Stock Exchange during 2003-2005, The objectives of this research are examined whether company size, profitability, and financial leverage have significant impact on income smoothing practices, Seventeen listed companies selected using (purposive) judgement sampling method, were used as research sample. Data are analyzed using multiple linear regressions with result that company size and financial leverage have significant impact on income smoothing practices, but hypothesis only supported by financial leverage.
ANALISIS PERBEDAAN RETURN DAN RISIKO SAHAM DENGAN DAN TANPA PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEl Chandra, Irwan
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.431

Abstract

Many researchs proved that listed companies in Indonesia Stock Exchange did income smoothing. It means that management did an effort to decrease income fluctuation to reach the favorable target, whether by the manipulation of artificial (by accounting method) or real (by transaction) variables. By this income smoothing, they expect the risk of company will be decreased. This research is designed to know whether there are any differences between income-smoothed-companies and non-incomesmoothed- companies in their returns and/or risks. Fifty five manufacture companies, became this research samples, are selec/ed by purposive sampling method. These samples are classified as income-smoothed-group and non-income-smoothed-group by Eckel's model. Thefindings showed that there is no significant difference for both stock returns and risks between income-smoothed-companies and non-income-smoothedcompanies. In the other words, although the income smoothing found in Indonesia but there is no difference for returns alld risks variable between income-smoothed-companies all d non-income-smoothed-companies.

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