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 6 Documents
 1 
Search results for , issue "Vol. 17 No. 1 (2025)" : 6 Documents clear
FIRM-SPECIFIC DETERMINANTS OF FIRM VALUE IN NON-CYCLICALS CONSUMER SECTOR COMPANIES Salim, Sharolyn Handayani; Radianto, Wirawan Endro Dwi
Jurnal Akuntansi Kontemporer Vol. 17 No. 1 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i1.5713

Abstract

Research Purposes. This study aims to investigate the effect of profitability level, investment decision, and firm age on firm value. Research Methods. The research method used quantitative method using secondary data sources, which is the annual report of consumer non-cyclicals sector registered in the Indonesia Stock Exchange (IDX) for 2020-2022. The data processed 125 companies and the sampling process was purposive sampling, so the sample obtained 65 companies with total of 195 data observation. Research Results and Findings. This research provides evidence that profitability level, investment decision, and firm age affect firm value. This study has important value in helping companies develop effective business strategies amid economic uncertainty and provide insight for investors to make wiser investment decisions in this sector during the crisis.
ESG DISCLOSURE, RELATED PARTY TRANSACTIONS, AND EXECUTIVE CHARACTERISTICS ON TAX AVOIDANCE Khusna, Khikmatul; Subandi, Hendi
Jurnal Akuntansi Kontemporer Vol. 17 No. 1 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i1.5837

Abstract

Research Purpose. This research aimed to gather empirical evidence on the impact of Environmental, Social, and Governance Disclosure, related-party transactions, and executive characteristics on tax avoidance, with company size and company age as control variables. Research Method. Secondary data was analyzed using multiple linear regression with SPSS. This research focuses on LQ45 companies listed on the Indonesia Stock Exchange from 2019 to 2022. The study includes a sample of 24 companies selected based on specific criteria through purposive sampling. Research Result and Findings. The findings reveal that Environmental, Social, and Governance Disclosure negatively impact tax avoidance; related-party transactions positively influence tax avoidance, while executive characteristics do not significantly affect tax avoidance. The model explains 38.8% of the tax variation, and the research implications support Agency Theory and Legitimacy Theory. The research implications, as such, suggest that companies make deliberate decisions on environmental, social, and governance disclosure and related-party transactions to improve their governance structures. This research also suggests that future researchers should provide additional factors such as deferred tax burden, dividend policy, or compensation for fiscal losses and test other objects such as the JII70 Index, IDX 80, or Kompas 100.
THE EFFECT OF DEBT CHOICE ON FIRM VALUE Juwono, Hans Putra; Santoso, Eko Budi
Jurnal Akuntansi Kontemporer Vol. 17 No. 1 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i1.5861

Abstract

Research Purposes. This study aims to examine the impact of the choice of bank debt and bond debt on firm value of infrastructure sector companies. This research is important because it makes a significant contribution to the academic literature and financial practitioners, as well as being a guide for managers in making corporate financial decisions. Research Methods. Secondary data in this study were taken from 62 companies during the 2021-2022 period with total of 112 samples were tested using multiple linear regression analysis method. Research Results and Findings. The results showed that the choice of debt has an effect on firm value. Specifically, companies that choose bond debt have a higher firm value than those that choose bank debt. This happens because higher transparency in bond debt contributes positively to firm value. Therefore, bond debt is more profitable for infrastructure sector companies.
THE VALUE RELEVANCE OF UNREALISED EARNINGS Kusuma, Marhaendra; Marjukah, Anis; Kasim, Che Manisah Mohd
Jurnal Akuntansi Kontemporer Vol. 17 No. 1 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i1.5886

Abstract

Research Purposes. To test the relevance of unrealized earnings in financial statements, the impact of implementing fair value accounting on IFRS that has been adopted by countries in Southeast Asia. Research Methods. The object of the study is financial sector companies in Indonesia, Malaysia, Singapore, the Philippines and Thailand, a sample of 156 companies, for the period 2019 – 2022 with observation data of n = 624. Hypothesis testing using multiple linear regression analysis. Research Results and Findings. Unrealized earnings, although income is ephemeral as a result of adjustment to fair value, have value relevance. However, the degree of value relevance depends on the hierarchy of fair value inputs and the possibility of being realized. Unrealized earnings from level 1 inputs and plans to be realized are more predictive and more reacted to by the market than other types. Testing the effect of unrealized earnings based on the hierarchy of fair value inputs and potential to be realized on cumulative abnormal returns as a reflection of market reaction, and on the Altman Z-Score as a reflection of the predictive power of future performance.
INVESTMENT PAYOFFS OF TOP ESG PORTFOLIOS IN THREE-LARGEST ASIA’S COUNTRIES Christiani, Maria; Ekawati, Erni
Jurnal Akuntansi Kontemporer Vol. 17 No. 1 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i1.5951

Abstract

Research Purposes. The purposes of the study are to evaluate the performance of the top Environment Social and Governance (ESG) portfolios in the three largest economies and most populous countries in Asia: Indonesia, China, and India, and to capture the dynamics and payoffs of socially responsible investing (SRI) in these markets. Research Methods. The Top ESG portfolios for each country are formed by the 30 firms with the top ESG scores listed on their respective stock exchanges from 2016 to 2022, and their performance is evaluated using the five-factor Capital Asset Pricing Model (CAPM), with a Brown portfolio of firms with no ESG scores from high-sensitive industries serving as a benchmark. Research Results and Findings. The research results indicate that the Brown portfolio consistently generates abnormal returns in three countries, indicating a high level of risk, while the abnormal returns for the Top ESG portfolio vary: none were found in Indonesia and China, but they are significant in India. The findings imply that high ESG scores provide high legitimacy in the market that could drive the stock price up, and eventually benefiting SRIs through financial rewards.
DO FINANCIAL AND NON-FINANCIAL FACTORS AFFECT SUSTAINABLE GROWTH RATES? Huda, Nurul; Kholilah, Kholilah
Jurnal Akuntansi Kontemporer Vol. 17 No. 1 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i1.6079

Abstract

Research Purposes. This study aims to identify the effect of profitability, leverage, firm size and sustainable report disclosure on sustainable growth rate. Research Methods. This research is quantitative research with exploratory type, panel data analysis is used to test the hypothesis. This research was conducted on 29 companies engaged in energy, basic materials, and infrastructure listed on the IDX during the 2020-2023 period. Research Results and Findings. The results of this study indicate that sustainable report disclosure and profitability negatively affect the sustainable growth rate. At the same time, leverage and company size do not affect the sustainable growth rate.  Therefore, the results of this study can be used as a basis for decision-making and preparation of financial and operational strategies to support sustainable company growth. In addition, this study provides a new perspective for investors in assessing and selecting companies with high sustainable growth rates as investment options.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2025 2025


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