Jurnal Akuntansi Kontemporer
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.
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<![CDATA[PENGARUH STRUKTUR KEPEMILlKAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI INTERVENING ]]>
<![CDATA[Sugiarto, Melanie]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v3i1.445
<![CDATA[Increasing the firm value is one of the main purposes of a company. Increasing the firm value means the slOck return gives the optimal return to the investors. The main objective of the present study is to expand researches in analyzing the impact of managerial ownership, institutional ownership, and dividend policy to the firm value, either directly or indirectly with debt policy as the intervening variable. Population in this study are public companies listed in Indonesia Stock Exchange that are not included in the categories of banking industry, institution of credit matters, security, and insurance, for an observation period of 2003 to 2007. Data were collected through purposive sampling and 64 firms were taken as sample. The analysis method used in this study is multiple linear regressions expanded with path analysis using the SPSS 16.0. The results of this study show that: (1) managerial ownership had direct negative impact to firm value and didn if have indirect impact to firm value with debt policy as the intervening variable; (2) institutional ownership had no direct and indirect impact to firm value; and (3) dividend policy had direct negative impact to firm value and indirect positive impact to firm value with debt policy as the intervening variable.]]>
<![CDATA[PENGARUH KODE ETIK PROFESI AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT AUDITOR INDEPENDEN DI SURABAYA ]]>
<![CDATA[Primaraharjo, Bhinga]]>;
<![CDATA[Handoko, Jesica]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v3i1.446
<![CDATA[The study was designed to analyze the effect of the principles of integrity, objectivity, competence, and professionalism of the independent auditor on audit quality. The object of this research is independent auditors in Surabaya. The research data obtained from questionnaire data wich the amount of data are 35 respondents. The data analysis technique used is by using test validity. reliability, and linear regression with the help of SPss for windows. The results showed that the principles of integrity. objectivity, and profesionalism have no significant effect on audit quality. while the principle of competence have a significant effect on audit quality. From these results. independent auditors should be concern in competence to create a good audit quahty.]]>
<![CDATA[KONSISTENSI PENYAJIAN LAPORAN KEUANGAN DAN IMPLlKASINYA (STUDI KASUS PADA INDUSTRI PERTAMBANGAN DI BEl) ]]>
<![CDATA[Ciputra, Lokky]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v3i1.447
<![CDATA[Financial statements are an integrated report, which used by company's management as a tools to present useful financial information. One of them is to get additional fond from the investor. In order to make the information useful, consistency as a base of comparability must be applied, which relevancy must be watched Mining industries has been chosen because their high risk and indeterminancy nature. This study aims to give an opinion of consistency concepts in evaluate the mining's industry financial statements, which firing listed on the Indonesia Stock Exchange in 2007-2009. This study use descriptive-comparative method, which used 13 sample companies and selected by using purposive sampling method Source of data is secondary data consisting audited financial. Data were analyzed by compare 2007-2009 financial statement, analyze the calise of changes and grouping the analysis results. The results of the study show that all of the company applied consistency on their financial statement presentation, although accounting changes like restatement and account reclassification happened That indicate a consistency isn't always static, but sometime changes needed to improve relevancy and comparability offinanciai information.]]>
<![CDATA[MANFAAT PENERAPAN CARBON ACCOUNTING DI INDONESIA ]]>
<![CDATA[Dwijayanti, S. Patricia Febrina]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v3i1.448
<![CDATA[Carbon accounting is a process or a way to measure carbon emissions, then set a strategy to reduce carbon emissions, recording costs incurred and reported to the stakeholders of the company. The application of carbon accounting is a good benefit for a country, including Indonesia. For companies, the application of carbon accounting could be part of Corporate Social Responsibility (CSR) and will bring a positive impact for the company. For the government of Indonesia, carbon accounting can push the path of cooperation with countries associated with REDD (Reducing Emissions from Deforestation and forest Degradation), to reduce Greenhouse Gas (GHG) emissions. Indonesian society also have benefitfrom the application of carbon accounting. If the industry implementing carbon accollnting to reduce carbon emissions, so air pollution will be reduced and public !1ealth in the industry area will also be. improved. Application of carbon accounting could also reduce the potential natural disasters, the development of new infrastructure throughfundingfrom the REDD partnership and it will appear new jobs.]]>
<![CDATA[SUSTAINABLE REPORT1NG: UPAYA KORPORASI MENGEVALUASI CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Tedjasuksmana, Budianto]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v3i1.449
<![CDATA[Any discussion of social responsibilities reporting necessarily needs to consider what the responsibilities of organizations are. Are businesses responsible to their direct o'wners (shareholders) alone, or do they owe a duty to the wider community in which they operate? Certainly, many organizations are making public statements to the effect that they consider that they do have responsibilities to parties other than just the shareholders. A firm should voluntarily discloses information publicly about its social and environmental performance that implies the managers are acknowledging that they are accountable to abroad group of stakeholders in relation not to only their financial performance, but also their social and environmental performance. Those environmental aspects should be described in a lot of progress in their social publicly responsibilities reporting, hoping that all shareholders know completely the whole position and financial pe~formance, risks, business prospects and corporate sustainability. The accountabiiity of corporates must disclose their socio economic environmental accounting as a broader of Corporate Social Responsibility (CSR), which contain of social maping, that shows harmonization of goals between corporate and peoples.]]>
<![CDATA[Pengaruh Struktur Kepemilikan dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Kebijakan Hutang sebagai Intervening ]]>
<![CDATA[Sugiarto, Melanie]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v3i1.1012
<![CDATA[Increasing the firm value is one of the main purposes of a company. Increasing the firm value means the stock return gives the optimal return to the investors. The main objective of the present study is to expand researches in analyzing the impact of managerial ownership, institutional ownership, and dividend policy to the firm value, either directly or indirectly with debt policy as the intervening variable. Population in this study are public companies listed in Indonesia Stock Exchange that are not included in the categories of banking industry, institution of credit matters, security, and insurance for an observation period of 2003 to 2007. Data were collected through purposive sampling and 64 firms were taken as sample. The analysis method used in this study is multiple linear regressions expanded with path analysis using t he SPSS1 6.0.T he results o f this study show t hat: (l) managerial ownership had direct negative impact to firm value and didn't have indirect impact to firm value with debt policy as the intervening variable;( 2) institutional ownership had no direct and indirect impact to firm value; and (3) dividend policy had direct negative impact to firm value and indirect positive impact to firm value with debt policy as the intervening variable.]]>
<![CDATA[Pengaruh Kode Etik Profesi Akuntan Publik terhadap Kualitas Audit Auditor Independen di Surabaya ]]>
<![CDATA[Primaraharjo, Bhinga]]>;
<![CDATA[Handoko, Jessica]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v3i1.1013
<![CDATA[The study was designed to analyze the effect of the principles of integrity, objectivity, competence, and professionalism of the independent auditor on audit quality. The object of this research is independent auditors in Surabaya. The research data obtained from questionnaire data which the amount of data are 35 respondents. The data analysis technique used is by using test validity, reliability, and linear regression with the help of SPSS for windows. The results showed that the principles of integrity, objectivity, and professionalism have no significant effect on audit quality, while the principle of competence have a significant effect in audit quality. From these results, independent auditors should be concern in competence to create a good audit quality.]]>
<![CDATA[Konsistensi Penyajian Laporan Keuangan dan Implikasinya (Studi Kasus pada Industri Pertambangan di BEI) ]]>
<![CDATA[Ciputra, Lokky]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v3i1.1014
<![CDATA[Financial statements are an integrated report, which used by company's management as a tools to present useful financial information. One of them is to get additional fund from the investor. In order to make the information useful, consistency as a base of comparability must be applied, which relevancy must be watched. Mining industries has been chosen because their high risk and indeterminancy nature. This study aims to give an opinion of consistency concepts in evaluate the mining's industry financial statements, which firing listed on the Indonesia Stock Exchange in 2007-2009. This study use descriptive-comparative method, which used 13 sample companies and selected by using purposive sampling method. Source of data is secondary data consisting audited Financial. Data were analyzed by compare 2007-2009 financial statement, analyze the cause of changes and grouping the analysis results. The results of the study show that all of the company applied consistency on their Financial statement presentation, although accounting changes like restatement and account reclassification happened. T hat indicate a consistency isn't always static, but sometime changes needed to improve relevancy and comparability of financial information.]]>
<![CDATA[Manfaat Penerapan Carbon Accounting di Indonesia ]]>
<![CDATA[Dwijayanti, Patricia Febrina]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v3i1.1015
<![CDATA[Carbon accounting is a process or a way to measure carbon emissions, then set a strategy to reduce carbon emissions, recording costs incurred and reported to the-stakeholders of the company. The application of carbon accounting is a good benefit for a country, including Indonesia. For companies, the application of carbon accounting could be part of Corporate Social Responsibility (CSR) and will bring a positive impact for-the company. For the government of Indonesia, carbon accounting can push the path of cooperation with countries associated with REDD (Reducing Emissions from Deforestation and forest Degradation), to reduce Greenhouse Gas (GHG) emissions' Indonesian society also have benefit from the application of carbon accounting' If the industry implementing carbon accounting to reduce carbon emissions, so air pollution will be reduced and public health in the industry area will also be improved. Application of carbon accounting could also reduce the potential natural disasters, the development of new infrastructure through funding from the REDD partnership and it will appear new jobs.]]>
<![CDATA[Sustainable Reporting: Upaya Korporasi Mengevaluasi Corporate Social Responsibility ]]>
<![CDATA[Tedjasuksmana, Budianto]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v3i1.1016
<![CDATA[Any discussion of social responsibilities reporting necessarily needs to consider what the responsibilities of organizations are. Are businesses responsible to their direct owners( shareholders) alone, or do they owe a duty to the wider community in which they operate? Certainly, many organizations are making public statements to the effect that they consider that they do have responsibilities to parties other than just the shareholders. A .firm should voluntarily discloses information publicly about its social and environmental performance that implies the managers are acknowledging that they are accountable to abroad group of stakeholders in relation not to only their financial performance, but also their social and environmental performance. Those environmental aspects should be described in o lot of progress in their social publicly responsibilities reporting, hoping that all shareholders know completely the whole position and financial performance, risks, business prospects and corporate sustainability. The accountability of corporate must disclose their socio economic environmental accounting as a broader of Corporate Social Responsibility (CSR), which contain of social maping, that shows harmonization of goals between corporate and peoples.]]>
