cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Vincentius Widya Iswara
Contact Email
vincentius@ukwms.ac.id
Phone
+62315678478
Journal Mail Official
jako@ukwms.ac.id
Editorial Address
Universitas Katolik Widya Mandala Surabaya Jl. Dinoyo 42-44, Surabaya, 60265, Jawa Timur Indonesia
Location
Kota surabaya,
Jawa timur
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 5 Documents
 1 
Search results for , issue "Vol. 10 No. 1 (2018)" : 5 Documents clear
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Megawati, Megawati; Tarigan, Krisnawati
Jurnal Akuntansi Kontemporer Vol. 10 No. 1 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i1.2189

Abstract

The purpose of this study is to determine the effect of company characteristics on disclosure of Corporate Social Responsibility. The characteristics of the company are divided into four types, namely leverage, public ownership, the board of commis-sioners and profitability. The type of data used is secondary data. The samples comes from 129 companies in the category of companies that were awarded the Indonesia Sustainability Report Award and 130 companies that were not awarded the Indonesia Sustainability Report Award, since 2012 - 2016. The results showed that: (1) leverage as measured by Debt Ratio has no significant positive effect on disclosure of Corporate Social Responsibility, (2) Public ownership as measured by Public Share Ownership has a positive effect on disclosure of Corporate Social Responsibility , (3) board of commissioners as measured by The size of the Board of Commissioners of the company has a positive effect on disclosure of Corporate Social Responsibility , (4) profitability as measured by the value of Return On Assets has a positive effect on disclosure of Corporate Social Responsibility.
PENGARUH KOMPLEKSITAS PERATURAN PERPAJAKAN, KUALITAS LAYANAN, SANKSI PERPAJAKAN DAN PEMERIKSAAN TERHADAP KEPATUHAN PAJAK Wiyarni, Wiyarni; Hartini, Hartini; Djuharni, Darti
Jurnal Akuntansi Kontemporer Vol. 10 No. 1 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i1.2190

Abstract

Improving taxpayer compliance is a very important key in order to increase state revenues from the tax sector. This study aims to examine the variables of the com-plexity of tax regulations, service quality, taxation sanctions and tax audit on indi-vidual taxpayer compliance at the Singosari Pratama Tax Service Office. This research is a quantitative research with hypothesis testing which will be analyzed using multiple linear regressions. The population in this study is an individual taxpayer who earns income from a free business registered at KPP Pratama Singosari ammounted 11,500 taxpayers. By using probability sampling as a sampling technique, the number of respondents from this study was 100 people. The results of this study state that the complexity of tax regulations, service quality, tax sanctions and tax audits have a significant effect on tax compliance. The amount of the variable contribution to the complexity of tax regulations, service quality, tax sanctions and examination of tax compliance is 97.2%. Partial testing results also indicate that the variable complexity of tax regulations, taxation sanctions and tax audits have a significant effect on individual taxpayer compliance. The results of this study indicate that partially service quality variables do not significantly influence individual taxpayer compliance.
PENGARUH KEBIJAKAN, PERATURAN, LOCUS OF CONTROL DAN SIFAT MACHIEVELLIAN TERHADAP PERENCANAAN PAJAK ORANG PRIBADI Yudi, Antony; handoko, jesica
Jurnal Akuntansi Kontemporer Vol. 10 No. 1 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i1.2191

Abstract

Tax planning is an attempt to minimize taxpayer tax due legally by using taxation legislation. With self assessment system, taxpayer can do tax planning. Literature shows that there are external factors like taxation legislation. Other side there are internal factors from someone like Machievellian and Locus of Control which motivates taxpayer to tax planning. Taxpayer sometimes will obey to pay taxes, if they argue that tax system is not fair. So that, one of way to avoid taxes is tax planning. Taxpayer who can do tax planning is professional freelance. The research proved that the tax policy, tax laws have significant impact on tax planning individual taxpayer. Otherside, Machievellian, Locus of Control have not significant impact on tax planning individual taxpayer.
PENGARUH PERSEPSI ETIKA, PENGALAMAN KERJA, DAN TIPE KEPRIBADIAN TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN Tandijono, Vania; Rahayu, Mudjilah; Febrina, S, Patricia
Jurnal Akuntansi Kontemporer Vol. 10 No. 1 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i1.2192

Abstract

Cases of fraud that have occurred in Indonesia have occurred a lot which resulted in considerable losses to the community. This study aims to obtain empirical evidence and analyze the influence of ethical perceptions, work experience, and personality type on the auditor's ability to detect fraud through professional skepticism. This type of research includes testing hypotheses by using primary data through questionnaires. Population and sample are chosen for this study were independent auditors, namely the Public Accounting Office (KAP) in Surabaya. Based on the directory of the Indonesian Institute of Certified Public Accountants (IAPI) in 2017, there are around 44 KAPs in Surabaya that are the object of research. Data collection techniques in this study used purposive sampling and convenience sampling. The data analysis technique used in this study is SEM (Structural Equation Model) with SmartPLS 3.0 (Partial Lease Square) program. The results showed that ethical perceptions, work experience, and personality types did not influence the auditor's ability to detect fraud through professional skepticism.
PENGARUH MANAJEMEN LABA DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Sari, Handini Narati; Astuti, Titiek Puji; Suseno, Agus Endrianto
Jurnal Akuntansi Kontemporer Vol. 10 No. 1 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i1.2193

Abstract

The purpose of this study proves empirically the influence of earnings management and dividend policy on firm value. The earnings management variable is measured through a discretionary accrual using the modified Jones model, whereas the dividend policy is measured through the dividend payout ratio. This study also uses control variables such as leverage, profitability and firm size. The type of this research is comparative causal that explains the causal hypothesis between the variables. The population of this research includes all companies listed on the Indonesia Stock Exchange. The method to get samples used purposive sampling. Based on purposive sampling method, there are 79 companies meeting the criterias. Research period for 5 years, it is started from 2012 to 2016, so total sample used in this research as much as 395. This research uses panel data which applied with Eviews verse 9. The results showed that the independent variables and control variables have a significant influence on firm value except earnings management. The dividend policy has a positive effect. Control variables of leverage and profitability have a positive effect while firm size has a negative effect on firm value. The value of adjusted R squared is 82%. This can be interpreted that the independent variables are able to explain well the dependent variable

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2018 2018


Reset
Filter By Issues
All Issue Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025) Vol. 17 No. 1 (2025) Vol. 16 No. 3 (2024) Vol. 16 No. 2 (2024) Vol. 16 No. 1 (2024) Vol. 15 No. 3 (2023) Vol. 15 No. 2 (2023) Vol. 15 No. 1 (2023) Vol. 14 No. 3 (2022) Vol. 14 No. 2 (2022) Vol. 14 No. 1 (2022) Vol. 13 No. 2 (2021) Vol. 13 No. 1 (2021) Vol. 12 No. 2 (2020) Vol. 12 No. 1 (2020) Vol. 11 No. 2 (2019) Vol. 11 No. 1 (2019) Vol. 10 No. 2 (2018) Vol. 10 No. 1 (2018) Vol. 9 No. 2 (2017) Vol. 9 No. 1 (2017) Vol. 8 No. 2 (2016) Vol. 8 No. 1 (2016) Vol. 7 No. 2 (2015) Vol. 7 No. 1 (2015) Vol. 6 No. 2 (2014) Vol. 6 No. 1 (2014) Vol. 5 No. 2 (2013) Vol. 5 No. 1 (2013) Vol. 4 No. 2 (2012) Vol. 4 No. 1 (2012) Vol. 3 No. 2 (2011) Vol. 3 No. 1 (2011) Vol. 2 No. 2 (2010) Vol. 2 No. 1 (2010) Vol. 1 No. 2 (2009) Vol. 1 No. 1 (2009) More Issue