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Vincentius Widya Iswara
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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 6 Documents
 1 
Search results for , issue "Vol. 17 No. 2 (2025)" : 6 Documents clear
HOW DIRECTORS' FOREIGN EXPERIENCE AFFECTS ESG's INFLUENCE ON TAX AVOIDANCE Hartoni, Hartoni; Djakman, Chaerul Djusman
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.6157

Abstract

Research Purposes. This study explores the empirical link between ESG performance and corporate tax avoidance, investigating the moderating role of directors with international experience in this relationship. Research Methods. The study analyzes ESG-focused data from Indonesian manufacturing firms, obtained from Thomson Reuters for the period 2017–2021, using a random-effects panel data regression model. Research Results and Findings. The results show the first hypothesis is not supported, revealing a positive relationship between ESG performance and tax avoidance. This implies that companies with high ESG scores may use these initiatives to manage reputational risks while engaging in tax avoidance. Conversely, the second hypothesis is supported, indicating that directors with international experience bring diverse perspectives, which enhance the negative relationship between ESG performance and tax avoidance, mitigating reputational and legitimacy risks.
CARBON PRICING AS A REVENUE STREAM FOR GREENER FUTURE Riyono, Kenley Maccauley; Stanley, Nicklaus; Widianingsih, Luky Patricia
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.7247

Abstract

Research Purposes. This study aims to determine whether carbon pricing can increase the capacity of renewable energy mediated by government revenue. Research Methods. The sample used is 22 countries that have implemented a carbon price either carbon tax or emissions trading system from 2019 to 2023. The analysis method uses panel data regression. Research Results and Findings. The results show that government revenue can fully mediate the impact of carbon pricing on renewable energy capacity. This result indicates that carbon pricing plays a vital role in social and economic as a domestic climate policy and is the most effective solution to increase the use of renewable energy. The implication of this research result can be used as a consideration for countries to design and implement carbon pricing to be more effective.
EXAMINING INTERNAL AUDIT PRACTICES AND CHALLENGES IN INDONESIAN COAL MINING SECTOR Ghafar, Iyad; Perwitasari, Widya
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.7256

Abstract

Research Purposes. The research aims to evaluate current internal audit practices, identify challenges faced by auditors, and propose strategies to enhance fraud detection and prevention. Research Methods. The study adopts a qualitative approach, utilizing a case study design to gain an in-depth understanding of internal audit practices at ABC. Data were collected through semi-structured interviews. Thematic analysis was used to identify core themes related to audit practices, challenges, and opportunities for improvement. Research Results and Findings. The study highlights that ABC’s internal audit practices align with global standards, focusing on high-risk areas like procurement. However, limited resources, outdated technology, and data access issues reduce effectiveness. Expanding audit capacity, upgrading technology, enhancing training, and fostering collaboration are essential to improving fraud prevention and governance in the mining sector. This research contributes to enhancing internal audit practices in high-risk industries like mining, providing actionable recommendations to improve fraud prevention and governance frameworks, ensuring more effective and proactive audit processes.
DETERMINANT OF EFFECTIVE TAX RATE: INSTITUTIONAL OWNERSHIP AS MODERATING VARIABLE Widyaswara, Noerma; Lestari, Yona Octiani
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.7308

Abstract

Research Purposes. This research examines how capital intensity, leverage, profitability, and sales growth influence effective tax rates, with institutional ownership as a moderating variable. The study measures these factors using Capital Intensity Ratio (CIR), Debt to Equity Ratio (DER), Return on Assets (ROA), Sales Growth (SG), and Institutional Ownership (KI). Research Methods Employing quantitative methodology, the analysis uses multiple linear regression on data from 38 food and beverage companies on the IDX between 2021-2023. These companies were identified through purposive sampling techniques. Research Results and Findings. The findings indicate that capital intensity and return on assets influence the effective tax rate, while debt-to-equity ratio and sales growth show no impact. Furthermore, institutional ownership successfully moderates how capital intensity and return on assets affect the effective tax rate. However, this institutional ownership fails to moderate the relationship between debt to equity ratio, sales growth, and the effective tax rate. Therefore, this research is expected to be useful for company management in order to find out what factors affect the amount of corporate tax payments and in an effort to streamline the company's tax burden according to applicable tax regulations. This research is also expected to be a source of reference and development material for further research in the future related to factors that affect the Effective Tax Rate in Indonesia.
ACCOUNTING PRACTICES IN THE METATAH CEREMONY IN BALINESE COMMUNITY Fitalia, Ni Ketut Enik; Ridhawati, Rini; Sasanti, Elin Erlina
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.7309

Abstract

Research Purposes. This study aims to reveal the application of accounting practices in the Metatah ceremony in Balinese community  in Abian Tubuh Baru, Mataram City, West Nusa Tenggara. Research Methods. This research uses a qualitative method with an ethnographic approach through observation, interviews, and documentation with Balinese people as informants. Research Results and Findings. The results show that accounting practices in the Metatah ceremony are based on social values such as gratitude, family ties, mutual cooperation, solidarity, and preservation of Balinese culture. Expenditures in this ceremony are flexible, adjusted to individual abilities and family contributions. The financial recording practices applied are still simple, focusing on recording receipts and expenditures, and are based on the daily habits and experiences of the local community. This research shows that accounting in a cultural context has unique and practical characteristics.
PERCEIVED ORGANIZATIONAL SUPPORT: A DETERMINING FACTOR OF AUDITOR PERFORMANCE? Noor Laeliya, Aida; Chariri, Anis
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.7339

Abstract

Research Purposes. This study aims to examine the effect of salary, motivation, and organizational culture on auditor performance, with perceived organizational support as a moderating variable. Research Methods. This research uses a quantitative descriptive approach with a survey method. The sample used was 90 auditors who work in Semarang City. Data analysis was performed with multiple linear regression and moderated regression analysis (MRA). Data processing using IBM SPSS version 27 Research Results and Findings. The results showed that salary and motivation had a significant effect on auditor performance, and organizational culture had no effect on auditor performance. Meanwhile, perceived organizational support as a moderating variable shows that it strengthens motivation and organizational culture on auditor performance. However, the perceived organizational support variable cannot moderate the effect of salary on auditor performance. The practical implication of this research is that organizations, especially the Public Accounting Firm (KAP), need to pay more attention to efforts to increase the support felt by auditors.

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