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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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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. 7 No. 1 (2015)" : 5 Documents clear
ANALISIS KUALITAS INFORMASI AKUNTANSI SEBELUM dan SESUDAH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS PADA PERUSAHAAN MANUFAKTUR TBK Halim, Lina; Shanti, Shanti
Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i1.2550

Abstract

IFRS adoption occurs evenly throughout most of the world, aiming to improve the quality of accounting information accompanied by uniformity of standards for financial statements. This study aims to examine the quality of accounting information in Indonesia from the period before the adoption of IFRS until after the adoption of IFRS. This empirical study uses the data of consolidated fi-nancial statements and stock price information on all manufacturing companies listed on the Indonesia Stock Exchange from 2005-2012. This study uses the relevance of value and earnings management as a proxy for the quality of accounting information. Value relevance is measured using the price model, while earnings management is measured using the Jones Model. Each proxy is meas-ured using appropriate metrics in previous studies. The results showed that after adopting IFRS, the relevance of the value of accounting information increased. Different results are demonstrated through the earnings management proxy, where earnings management practices improve after adopting IFRS. Improved earnings management is due to the transition from the basis of rules into principles, where a more flexible principle basis is able to provide a loophole for earnings management.
PENGARUH VOLATILITAS PENJUALAN dan KINERJA LABA TER-HADAP INFORMASI ASIMETRI DENGAN KUALITAS PELAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN LQ 45 Martha, Nessi Felicia; Handoko, Jesica; Harimurti, Yohanes
Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i1.2551

Abstract

The financial statements are required for internal and external interests, especially for investors and creditors. The parties need some information about the company as well as information liaison between the two. In practice, it still happens of information asymetry, thats means imbalance of information between managers as information providers and investors as users of infor-mation. The cause of the asymmetry information is affected by some factors , one of the factors that lead to information asymmetry is the volatility of sales and profit performance. Information asymmetry will affect the decision making and operational market. Therefore, it required an effort to overcome the information asymmetry. The quality of financial reporting quality reduces infor-mation asymmetry. This study aimed to examine the effect of the volatility of sales and profit performance of the information asym-metry through financial reporting. The dependent variable of this study is asymmetry information, the independent variables of this study is the volatility of sales and profit performance and also there intervenes variable is the quality of financial reporting. This study took a sample of manufacturing companies listed on the Stock Exchange in LQ 45. Analysis in this study using path analysis. The results of this study indicate that the volatility of sales is not significant but has a positive direction to the infor-mation asymmetry through the quality of financial reporting and the pofit performence is not significant but has a negative direc-tion of the asymmetry of information through the quality of financial reporting.
PENGARUH OPINI AUDIT GOING CONCERN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA DENGAN KARAKTERISTIK KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI Joviana, Theresia Monica; Pikir, Toto Warsoko; Oki, Ariston
Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i1.2552

Abstract

Going concern audit opinion is an audit opinion which is issued by independent auditor when auditor finds doubts about compa-ny’s business continuity. The issuance of going concern audit opinion will make managerial tend to change its audit firm volun-tary because they expect that appointed independent auditor will issue an unqualified opinion. Audit committee is a committee which is formed by board of commissioner to give recommendations about audit firm’s selection. Audit committees have a role to settle disputes between management and independent auditor when the auditor is not issue audit opinion which is expected by management. The role and characteristics of audit committee will be more likely to resist managerial attempts to change its audit firm voluntarily following the issuance of a going concern report. The study aims to (1) examine whether going concern audit opinion will affect management to changes its audit firm; (2) provide evidence that audit committee characteristics which are prox-ied by independent audit committee, have financial expertise, and audit committee activities is able to moderate the effect of going concern audit opinion on the change of audit firm voluntarily. This study use non-financial companies that listed on Stock Ex-change during the period 2003-2013 as sample. This study provides evidence that (1) going concern audit opinion does not signifi-cantly affect management to change its audit firm voluntarily; (2) the characteristics of audit committee is not able to moderate the effect of going concern audit opinion on the change of audit firm voluntarily.
EVALUASI PENERAPAN TAX PLANNING DALAM UPAYA MENINGKATKAN EFISIENSI PEMBAYARAN BEBAN PAJAK PENGHA-SILAN DAN PAJAK PERTAMBAHAN NILAI PADA PT. AAI Yanti, Devi; Handoko, Jesica; Dwijayanti, S, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i1.2553

Abstract

Tax planning is the process of organizing a business taxpayer that his tax debt, both income tax and other taxes, is in a posi-tion most minimal, all in accordance with the provisions of the tax laws as well as commercially. Accordingly, this study will evalu-ate the implementation of tax planning that has been done by PT. AAI as aluminum distributor company in Surabaya, in an effort to improve the efficiency of the burden of payment of Income Tax and Value Added Tax in accordance with prevailing tax regula-tions during 2012. Among the rules it is Law. 36 Year 2008 on Income Tax and Law. 42 Year 2009 on Value Added Tax. During this time , the implementation of tax planning efforts conducted by PT. AAI is not optimal. This research is a descriptive study with a case study approach. The data used in this study is qualitative data in the form of data that contains the condition of the company and quantitative data in the form of data in the form of documents, or the list of numbers that can be calculated. The data obtained from literature and field studies obtained through observation, interviews, and documentation. The results of the study showed that the costs incurred by the company and included in the Commercial Income Statement are not all included in the Fis-cal Income Statement and exempt income included as an addition to income tax. In addition, tax planning VAT is also not optimal because of the outstanding customer receivables can affect VAT payments and payments related to the effort creditable input VAT charged but not included. The evaluation results showed the company can improve the efficiency of the payment burden of Rp 8,358,357.00 Income Tax and Value Added Tax of Rp 1,073,209.00.
PENGARUH KOMPENSASI RUGI FISKAL, KONEKSI POLITIK DAN REFORMASI PERPAJAKAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Theruty, Nadya Ingrida; Lindrawati, Lindrawati
Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i1.2554

Abstract

Tax is one of the most important fund for our country. That is why our government try to improve its revenue from taxes. However, some companies see taxes as something they should avoid, so that is why they do tax avoidance. For determine tax avoid-ance, we can use earnings tax rate (ETR). The purpose of this research was to examine and analyze effect of loss carry-forward, political connections and tax reform of tax avoidance. The research design was quantitative with the hypothesis. The data in the form of quantitative research in the form of an financial report period 2008-2012. The object of research is a manufacture company that is listed on the Indonesia Stock Exchange 2008-2012 period. Data were analyzed using multiple linear regression analysis. The analy-sis showed that the loss carry-forward has significant positive effect on the tax avoidance , political connection has no significant effect on the tax avoidance and tax reform has significant negative effect on the tax avoidance. It is shows that the last tax reform that happen at 2008 reduce the will of the company to do tax avoidance because there is a change in tax tariff.

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