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Vincentius Widya Iswara
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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. 5 No. 1 (2013)" : 5 Documents clear
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL PEMODERASI Sentosa, Aylicia; Purwanto, Marini; Mulia, Teodora Winda
Jurnal Akuntansi Kontemporer Vol. 5 No. 1 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i1.2613

Abstract

The budget is important in the company. Companies need to develop a budget to determine the company's strategic plan is usually done by the top management. Usually can cause stiffness in the control of the budget. To anticipate the company's participa-tory budget needed to motivate subordinates performance. Therefore, it is necessary to support participatory budgeting organiza-tional commitment and leadership style. This study discusses the effect of budgetary participation on managerial performance through organizational commitment and leadership style as a variable pemoderasi. Object of this study is the branch leaders, manag-ers, accountants, bank marketing section in Surabaya. Data collection methods used in this study is a questionnaire method. Data were obtained from questionnaires by the number of data entry by 65 respondents. The results of this study indicate that the first hypothesis test results showed significant positive budgetary participation on managerial performance. Second, the moderating effect of organizational commitment in the budgetary participation will not have a positive and significant impact on managerial perfor-mance. Third, the moderating influence of leadership style budgetary participation will have a positive and significant impact on managerial performance.
ANALISIS PRAKTIK MANAJEMEN LABA SEBELUM DAN SESUDAH PEMBERLAKUAN UU NO. 36 TAHUN 2008 Yustina, Yustina; Rahardjo, Hartono; Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 5 No. 1 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i1.2614

Abstract

A change in corporate income tax rates in 2008 were effected from January 1, 2009 will lead to an indication of earnings management by the company to obtain tax savings. Therefore, this study aimed to analyze whether the company's conduct earn-ings management in response to changes in corporate income tax rates. In addition, this study also analyze factors that affecting earnings management by companies. Variable’s research that used in this study are discretionary accrual (DA), net of deferred tax liabilities (NDTL), debt level (DEBT), firm size (SIZE), and managerial ownership (MGTOWN). The research design is quan-titative. The object of research is a manufacturing company listed on the Indonesia Stock Exchange with the study period of one year before and two years after the change of income tax rate that is year 2008-2010. Source data obtained from financial state-ments published by the Indonesia Stock Exchange and the Indonesian Capital Market Directory. Techniques of data analysis was performed with two sample t-test and multiple linear regression analysis. The test results showed that the company does not un-dertake earnings management in response to changes income tax rate for obtain the tax savings. The test results also show that earnings management is done by the company is affected by NDTL. NDTL significant positive impact to earnings management while DEBT, SIZE, and MGTOWN no significant effect to earnings management.
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN PERSEPSI TENTANG SANKSI PA-JAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA WPOP DI MASPION SQUARE SURABAYA) Michael, Michael; Rahardjo, Hartono; Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 5 No. 1 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i1.2615

Abstract

Tax is source of funding in the country, which are crucial in Indonesia. Tax System in Indonesia using the self-assessment system requires taxpayers to calculate, pay, and report himself to the KPP. This system requires taxpayers independence that can affect the level of tax compliance. There are several factors that affect tax compliance, ie the understanding of tax laws, taxpayer awareness and perception of tax penalties. These variables are used as in previous studies tended to correspond to individual tax-payers. Therefore, this study examined the influence of understanding tax laws, taxpayer awareness and perceptions of sanctions levied on individual tax compliance. This study used a questionnaire as tool of collecting data. Object of this study is a taxpayer conducting trading business in Maspion Square Surabaya. A total of 66 questionnaires that have been distributed, and only 54 questionnaires that can be pro-cessed and carried out the research. The results of this study are jointly variable understanding of tax laws, taxpayer awareness and perceptions of sanctions taxes affect individual tax compliance, but based on the T-test statistic that understanding the tax laws resulting positive effect on tax compliance of taxpayers and consciousness person and perceptions of tax penalties is not a positive influence on individual tax compliance.
EKSPROPRIASI PEMEGANG SAHAM MINORITAS DALAM KEPEMILIKAN ULTIMAT PENGARUH PEMISAHAN HAK ALIRAN KAS DENGAN HAK KONTROL TERHADAP NILAI PERUSAHAAN Djayanto, Johan; Lindrawati, Lindrawati; Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 5 No. 1 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i1.2616

Abstract

Concentrated ownership embedded in publicly-owned companies’ organizational structure could trigger the expropriation of mi-nority shareholders. Such expropriation happens when the control rights are bigger than the cash flow rights held. Separation between the two could be approached using a number of ownership mechanisms, such as pyramid ownership and cross-holding. Based on the concept of ultimate ownership, the objectives are to examine and analyse (1) the impacts of cash flow rights and control rights on the firm value, and (2) the extent to which the involvements of controlling shareholders in top management and the presence of second controlling shareholders as moderate variables influence the phenomena explained. The research design is quantitative. The target research population is Indonesian publicly-owned companies listed in the Indonesian Stock Exchange between the years 2007-2011. Samples are collected using purposive sampling technique accumulating to 1,895 observations with a 10% cut-off point on the control rights. Statistical evaluation are done through multiple regression tool. It was found that the controlling shareholders’ cash flow rights positively affect firm value, whilst control rights do not have any significant impact. The involvements of controlling shareholders in top management as moderate variable could amplify the negative effect of cash flow right leverage towards firm value, whereas calibration of those effect with the presence of second controlling shareholders as moderate variable does not yield significant results as was firstly hypothesized.
PERSISTENSI LABA DAN EKSPEKTASI INVESTOR PADA PERUSAHAAN DENGAN BOOK-TAX DIFFERENCES Tjandra, Grace Setiyani; Lindrawati, Lindrawati; Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 5 No. 1 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i1.2622

Abstract

Quality earnings is defined as the earnings persistence because earnings persistence is a value-relevant characteristic of earnings, which is predictive value. Earnings persistence is an accounting profit that is expected in the future and could be pro-jected by the current earnings and it is determined by the components of accruals and cash flows. Book-tax differences could rep-resent the discretion of management in the accrual process, which could establish the earnings quality. This research is aimed to investigate companies with large book-tax differences have earnings persistence, accrual and cash flow are lower compared with companies that have small book-tax differences. Moreover, it also has the purpose to examine investors’ expectation towards ac-counting profit persistence that is reflected in the share price for accrual components in each sub sample of book-tax differences. As earnings persistence is equal to the expected future earnings, therefore, there are two elements that could represent the earnings persistence itself. The first one is the future change in pretax earnings and the second one is the net earning. Hence, this research has also the purpose to test the effect of a permanent and a temporary differences in the book-tax differences towards the earning’s growth. The objects of the research are 30 manufacturing companies, which have been registered in Indonesia Stock Exchange in the year of 2005 to 2010, using the purposive sampling technic. The hypotheses’ examination is using the double linear regression. The result of the research shows that companies with large positive (negative) book-tax differences have an indifferent persistence component of earning compared with companies with small book-tax differences. Furthermore, there are no proves that the share price could reflect the consistency of earning, accrual and cash flow. However, investors have the tendency to be pessimistic to-wards the relation of current earning and future earning. In other words, earning is assumed to have low persistence in every sub sample of book-tax differences. Permanent differences are not significantly xix affect earnings growth, while temporary differ-ences are significant affect earnings growth.

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