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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 5 Documents
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Search results for , issue "Vol. 3 No. 2 (2011)" : 5 Documents clear
Kepatuhan Wajib Pajak Orang Pribadi Ditinjau dari Fiscal Knowledge, Locus of Control, dan Interaksi antara Fiscal Knowledge dengan Locus of Control Fransisca, Ika
Jurnal Akuntansi Kontemporer Vol. 3 No. 2 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i2.1002

Abstract

Indonesia adopts a self assessment that requires an awareness and volunteerism taxpayer in carrying out tax obligations. To support the success f this system, taxpayer compliance is absolutely necessary. These various factors shown to affect the level of tax compliance, such as age, gender, level of education, the income, or employment status, the influence of friends or other taxpayer, ethics, taxation sanctions, complexity, relationship with the lax authorities, income sources, an understanding of the quality taxation system, the possibility of tax audit and tax rates, knowledge/understanding of tax. This research reinforces previous research conducted by Groenland and Veldhoven (1983) to determine differences in individual taxpayer compliance in Surabaya in terms of fiscal knowledge, locus of control, and the interaction of both. Anticipated differences in fiscal knowledge, locus of control orientation, and interaction both able to explain the differences compliance WPOP in Surabaya and surrounding areas. One hundred and fifty questionnaires were distributed to a number of WPOP in Surabaya and surrounding areas. Of the 150 questionnaires were only 82 questionnaires that can be processed further. By using statistical analysis tools Kruskal Wallis non-parametric, this study .failed to reject the null hypothesis for all of the proposed hypothesis, which means there is no difference in the level of compliance WPOP Surabaya based fiscal knowledge, locus of control, and the interaction of both. The difference results of this study with previous studies because the majority of the answers WOP were obedient and almost all respondents have an internal locus of control. Keywords: Tm Compliance, Locus Of Control, Fiscal Knowledge.
Pengaruh Struktur Kepemilikan Saham dan Struktur Dewan Komisaris terhadap Kinerja Perusahaan Martono, Cyrillius; Sina, Siprianus Salvatore
Jurnal Akuntansi Kontemporer Vol. 3 No. 2 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i2.1003

Abstract

Shareholding structure and the structure of the board of commissioners that are the focus in this study were (1) the internal ownership structure (insider ownership), which share ownership by managers and commissioners, (2) stock ownership by blockholders, ie individuals and or institutions that own shares company by 5% or more, (3) the proportion of independent commissioners (outside board), and (4) the size of the board of commissioners (board size). In determining the structure of share ownership and the board structure as the application of corporate governance mechanisms, firms are always faced with the question of costs (cost) and benefits (benefits). As a result, the company could substitute the level of use of the mechanism of the shareholding structure and board structure of the board of commissioner such a way to balance the marginal cost and marginal benefit. Hence the hypothesis proposed in this research are: (l) the company doing the substitution between ownership structure and the structure of the board, (2) ownership structure and the board structure significantly influence the performance of the company. Companies that were sampled in this research is a registered company in Indonesia Stock Exchange in 2008. Based on purposive sampling acquired 100 companies are used as a sample. Testing the first hypothesis is done by using two stages least squared while the second hypothesis testing is done using ordinary least squared. The results of testing the first hypothesis suggests that companies in Indonesia has yet to substitute between ownership structure and the structure of the board of commissioners. Except found that internal ownership but also turns positive effect on the proportion of independent commissioners. The second hypothesis as not entirely proven. However, it was found that the presence of blockholders apparently significant effect on company performance. Researchers then expected to find a proxy or a variable and more precise control for the study still found a model that does not fit. Keywords: board size, blockholders, insider ownership, outside shareholders.
Pengaruh Profesionalisme Auditor terhadap Pertimbangan Tingkat Materialitas pada Kantor Akuntan Publik di Surabaya Sofian, .; Lindrawati, .
Jurnal Akuntansi Kontemporer Vol. 3 No. 2 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i2.1004

Abstract

Financial report as a medium of communication required by the parties outside the company to base decision-making. So that financial statements can be a tool that is reliable and relevant for making a decision, financial statements need to be audited by an independent third party, in this case the external auditor. One of the auditor's responsibilities is to determine the materiality level consideration of client's financial statements, which is influenced by professionalism auditors. Therefore, this study aims to examine the influence of the professionalism auditors on materiality consideration. The research design was quantitative with the hypothesis. Data obtained directly from distributing questionnaires to the public accountant who worked in the office of the public accountant in Surabaya. Data analysis technique was using multiple linear regression models, testing the validity and reliability, test assurnptions classical, and hypothesis testing by t test. The analysis showed that the professionalism of auditors affect the level of materiality considerations. From the five dimensions of auditor professionalism, dedication to the profession and social obligations affect the level of material if, where dedication to the profession and social obligations have a positive influence, while not affecting auditor's consideration of materiality are autonomy, belief in self-regulation, and professional community affiliation. Keywords: external auditor, auditor's consideration of materiality, professionalism auditors.
Pengaruh Investment Opportunity Set dan Mekanisme Corporate Governance terhadap Kualitas Laba Talatas, Reynard Xaverius
Jurnal Akuntansi Kontemporer Vol. 3 No. 2 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i2.1005

Abstract

Important information in a company is information about the company’s profit. The objective study is looking for the influence of Investment opportunity set and corporate governance mechanism at consists of the audit committee, institutional ownership managerial ownership, and board of commissioners of the quality of earnings as measured by Earnings Response coefficient. This study uses a sample of 42 manufacturing companies ted in Indonesia Stock Exchange in the year 2005-2009 The results of this study indicate that the Investment opportunity Set have a significant effect on Earnings Response Coefficient. Investment opportunity Set negatively affect the Earnings Response Coefficient, so it can be said that the increase of Investment Opportunity Set may weaken Earnings Response Coefficient of a company. Unlike the Corporate governance mechanism that consists of the audit committee, institutional ownership, managerial ownership, and board of commissioner the results indicate that corporate governance mechanisms do not have a significant effect on Earnings Response Coefficient of a company.
Analisis Kinerja Perusahaan dan Pajak Penghasilan Sebelum dan Setelah Berlakunya UU PPH Tahun 2008 Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 3 No. 2 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i2.1006

Abstract

This research is to examine whether the tax reform in 2009h os an impact on the firm's performance. The main points of reformation are a change of tax income tarif dan the tax facilities for public company. Examinations of performance were performed two years and one y ear before tax reform compared to performance o f two and one years after tax reform. Using Wilcoxon Signed Rank Test, testing for manufacturing companies registered in Indonesian Stock Exchange, this research proving that there was no significant differences of corporate t ax ratio between before tax reform with after tax reform. Meanwhile, generally the performance (profitability, liquidity, leverage of manufacturing companies before tax reform a re significant different with performance o f manufacturing companies after tax reform.

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