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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 12 Documents
 1   2 
Search results for , issue "Vol. 1 No. 2 (2009)" : 12 Documents clear
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.
ANALISIS PRAKTIK PERATAAN LABA PADA INDUSTRI REAL ESTATE DAN PROPERTI YANG BEREPUTASI BAlK DI BURSA EFEK INDONESIA Wijaya, Mulyawati
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.v1i2.432

Abstract

Income smoothing is a manager's deliberate effort in choosing accounting method to normalize income in order to reach a stable income. Eckel index showed 9 corporate with good reputation and 6 corporate with bad repultation doing income smoothing practice. Independent Sample T-Test showed that there is a different income smoothing index between corporate with good and bad reputation. From t test, financial leverage variable in real estate and property industry with good reputation injluenced income smoothing index. F test showed that size, profitability, financial leverage, and operating leverage variable in real estate and property industry with good reputation simultaneously injhlenced income smoothing index.
Pengaruh Profitabilitas, Kepemilikan Institusional dan Kepemilikan Asing terhadap Pengungkapan Tanggung Jawab 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.v1i2.1029

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 Stock Exchange in 2005-2007. Intention of this research is to lonw whether profitability, institutional Ownership and foreign ownership influence to level of corporate social disclosure. Corporate social disclosure done b y companies in several areas of energy, health and safety at work, labor, product and social activities. This research applies company size as control variable. Nine mining companies selected with purposive sampling technique. Data analyzed using linear regression and showed only profitability variable and foreign ownership influenced corporate social disclosure significantly.
Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Praktek Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 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.v1i2.1030

Abstract

Earnings management is management intervention in financial statement reporting process, aimed to increase managernent's wealth personally and/or increase value of the firm. Earnings management is a factor that could reduce Financial statement credibility, increase bias, and prevent stakeholders .from believing profit values. Consistent good corporate government implementation is indicated could increasing financial statement quality and reduce earnings management activities. This research purpose is to find out whether corporate governance mechanisms, consists of institutional ownership, managerial ownership, proportion of independent board of commissioner, board of director, and audit committee, 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 using multiple linier regression. The results show that proportion of independent board of commissioners and audit committee variables influence earnings management partially and significantly. Institutional ownership, managerial ownership, and independent board of commissioner’s variables didn't influence earnings management. Simultaneously, good corporate governance mechanisms influence earnings management significantly.
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.v1i2.1031

Abstract

The purpose of this research is to find the fundamental factors that influence voluntary disclosure published in annual reports. This research used 22 manufacturing companies listed at Indonesia Stock Exchange in the period of 2006-2007, is chosen by purposive sampling. Multiple regression analysis was employed to test the research hypothesis. The result of this research how that none of the independent variables influence 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.v1i2.1032

Abstract

This research l's designed to examine the income smoothing practices in manufactured companies listed on Indonesia 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 had significant impact on income smoothing practices, but hypothesis only supported b y financial leverage.

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