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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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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
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Search results for , issue "Vol. 14 No. 1 (2022)" : 5 Documents clear
FACTORS AFFECTING THE TIMELINESS OF FINANCIAL STATEMENT SUBMISSION Tanulia, Stephanie; Osesoga, Maria Stefani
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3022

Abstract

Research Purposes. This study aims to determine the effect of DER (debt to equity ratio), audit delay, public ownership structure, firm size, and auditor switching on the timeliness of financial statement submission. It is important in maintaining the relevance of information in financial statements because a relevant information can help users in making decision.Research Methods. Secondary data with a purposive sampling method was used in selecting samples and analyzed using logistic regression methods. There were 39 consumer goods companies used as samples after qualified the sample selection criteria.Research Result and Findings. The results conclude that DER, audit delay, and public ownership structure have a significant negative effect on timeliness of financial statements submission, firm size has a significant positive effect on the timeliness of financial statements submission, and auditor switching has no effect on the timeliness of financial statement submission.
INTELLECTUAL CAPITAL, FIRM PERFORMANCE AND PRESIDENT DIRECTOR LEVEL OF EDUCATION AND SPECIALIZATION Sietas, Syarine Geannah; Widianingsih, Luky Patricia; Ismawati, Anastasia Filiana
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3032

Abstract

Research Purposes. This study was conducted to determine the effect of intellectual capital on company performance, with the level of education and specialization of the President Director as moderating variables.Research Method. The sample used in this study is a non-financial state-owned company listed on the Indonesia Stock Exchange for the period 2015-2019. Data collection uses secondary data derived from company annual reports. Data analysis used simple linear regression and moderated regression using SPSS 25.Research Result and Findings. This study indicates that intellectual capital has a positive effect on company performance as proxied by ROA. The President Director’s educational background variables, namely education level, and specialization, cannot moderate the effect of intellectual capital on company performance.
PRAKTIK MACHIAVELLIAN BERBASIS GENDER MAHASISWA AKUNTANSI DARI PESPEKTIF SEMIOTIKA Totanan, Chalarce; Arista, Arista; Yamin, Nina Yusnita; Abdulllah, Muhammad Ikbal; Muliati, Muliati; Indriasari, Rahayu
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3065

Abstract

Research Purposes. The study aims is to analyze Machiavellian practices in accounting students based on gender by feminine and masculinity.Research Method. This research based with Roland Barthes's semiotic paradigm. Data were obtained through interviews and involving themselves in the lecture and exam processes. Informants are accounting students were randomly selected.Research Result and Findings. Machiavellian practice in denotation findings reveals that student actions are rule in written regulations, while the connotation reveals that the practice based on courage, solidarity, perfectionist and sensitivity level in carrying out the action of Machiavellian practices on accounting students. The meaning of myth in Barthes semiotics departs on the connotation meaning, where this study reveals that femininity and masculinity play a role for students in carrying out Machiavellian practices. The findings of this research, that when each student wants brilliant achievement so that he uses an improper method.
PENGARUH KOMPENSASI DIREKSI DAN RISIKO PERUSAHAAN PADA AGRESIVITAS PAJAK DI INDONESIA Reza, Muhammad; Asqolani, Asqolani
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3111

Abstract

Research Purposes. This research aims to examine the effect of directors’ compensation and firm risk on tax aggressiveness and the role of social responsibility disclosure in moderating this influence.Research Methods. Data form manufacturing public companies in Indonesia are used with a purposive sampling method from 2016 to 2019 to obtain 58 samples and 232 observations. This study uses two research models, namely the research model without moderation and the research model with moderation.Research Result and Findings. This research concluded that the compensation for directors and firm risk on tax avoidance has a significant positive effect. In addition to this, corporate social responsibility is also proven to weaken the positive effect of compensation for directors as well as firm risk on tax aggressiveness.
EFEKTIVITAS PETA STRATEGI DALAM ALOKASI BIAYA: SUATU EKSPERIMEN BERBASIS INTERNET Handoko, Jesica; Narsa, I Made; Basuki, Basuki
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3199

Abstract

Research Purposes. This study aims to test whether there are differences in resource cost allocations when decision makers receive negative or positive information.Research Methods. This research with a 2x3x2 mixed subject design was conducted using an internet-based experimental application with the final result of 132 participants who passed the manipulation check.Research Results and Findings. The study results do not show differences in resource cost allocations when there are differences in performance achievement. The effectiveness of the strategy map is proven to be significant when the decision makers get the strategy map visualization, that is, there is no excessive allocation compared to those in the group without the strategy map visualization.

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