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Vincentius Widya Iswara
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jako@ukwms.ac.id
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Universitas Katolik Widya Mandala Surabaya Jl. Dinoyo 42-44, Surabaya, 60265, Jawa Timur Indonesia
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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 5 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2012)" : 5 Documents clear
Pengaruh Tipe Industri, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Tingkat Pengungkapan Tanggung Jawab Sosial Harsono, Lindawati; Handoko, Jessica; Fransisca, Ika
Jurnal Akuntansi Kontemporer Vol. 4 No. 1 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i1.1007

Abstract

Since 2007, Iimited companies in Indonesia have responsibility to implement corporate social responsibility as stipulated in the law No. 40/ 2007 regarding the limited companies. Social responsibility which has been implemented will be disclosed o ne way of disclosure is through sustainability report. This study was conducted to examine the influence of type of industry, firm size and managerial ownership on the level of corporate social responsibility disclosure, Samples of this research consist of 18 companies which joined Indonesia Sustainability Reporting Awards in 2008-2010a and published sustainability reports. The results of this study indicate that individually, type of industry variable and company size variable are not significantly influence on the level of social responsibility disclosure. Individually, managerial ownership variable is negatively influence on the level of social responsibility disclosure.
Pengaruh Kinerja Auditor, Turn Over Intention, dan Komitmen Organisasi terhadap Premature Sign-Off Mindarti, Ceacilia Sri; Puspitasari, Elen
Jurnal Akuntansi Kontemporer Vol. 4 No. 1 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i1.1008

Abstract

This research aims to analyze the i4fluence of auditor individual performance, Turnover intention, and organizational commitment to premature sign-off. Goal Setting Theory in this study is used to review and analyze the influence o j internal individual factors (such a s auditor individual performance, turnover intention and organizational commitment on acceptance of a premature sign-off. Source o f data in this study w ere auditors working in audit firms in Indonesia a s respondent The data was collected using survey method b y sending questionnaires to the respondents by mail. The result of the study has shown that individual performance, turnover intention and organizational commitment have influence to acceptance of a premature sign-off.
Pengaruh Audit Partner Tenure dan Audit Firm Tenure terhadap Praktik Manajemen Laba pada Perusahaan Perbankan Putri, Niken Estelita
Jurnal Akuntansi Kontemporer Vol. 4 No. 1 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i1.1009

Abstract

The financial statements are used to communicate financial information between stakeholders cause management to hide some information and sparked the management to do earnings management. To assess the fairness of financial statements, need an auditor. The length of an auditor assignment (audit partner tenure) and a public accountant firm (audit firm tenure) audited a company are feared would reduce the independence, objectivity, and the auditor's professional skepticism, which can increased earnings management. However, on the other hand, understanding client's business better enables auditor to detect the earnings management better. Therefore, this study examines the effect of audit partner tenure and audit firm tenure on earnings management in banking companies listed in Indonesia Stock Exchange. This quantitative research is conducted using audit partner tenure and audit firm tenure as the independent variables and earnings management as dependent variables. Data analysis was performed with multiple linear regression analysis. The data analysis indicated statistically insignificant result but in negative direction. It concluded that the longer audit partner tenure and audit firm tenure, it progressively decrease earnings management. This is because that a better understanding of the client's business will make auditor and accounting firm is enables to detect earnings management better.
Analisis Perbedaan GDP, Government Expenditures, Governance Index, Teledensity, Subsoil Asset, dan FDI Inflow Growth Wibowo, Danny
Jurnal Akuntansi Kontemporer Vol. 4 No. 1 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i1.1010

Abstract

The purpose .of this study is obtain empirical evidence on differences gross Domestic product (GDP), government expenditure, governance index, teledensity, Subsoil asset, and foreign direct investment (FDI) inflow growth in state tax havens. Type of research is quantitative and the type of data in this research is secondary data. Data collection technique in this study used technical documentation. The document is the source of the data used to complete the study either in the form of written sources, films, pictures (photos), and monumental works, all of which provide information for research process. The results showed no difference level of GDP, government expenditure governance index, teledensity ,subsoil assets FDI inflow growth between Tax havens countries and the n on tax havens countries.
Penerapan PSAK 50 dan PSAK 55 pada Bank X Surabaya Pikir, Toto Warsoko
Jurnal Akuntansi Kontemporer Vol. 4 No. 1 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i1.1011

Abstract

Implementation of SFAS 50-55 especially concerning Allowance for Impairment Losses (CKPN) or long referred to the Establishment of Asset Allocation (PPA) for banking takes quite a long time. Banks were given a chance until the end of 2011 to complete the calculation that will be used at the beginning of 2012. In fact in turns out that the application CKPN compared with PPA penelitian apparently based on Bank X in Surabaya produce significant computation when compared to the old system. December 31, 2011 for the position of getting a difference of Rp 1.389 million, or in other words the amount of load reduced. However, in accordance with Bank Indonesia for the calculation of Core Capital Bank would still be required to wear a PPA calculations.

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