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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. 8 No. 1 (2016)" : 5 Documents clear
PENGARUH PREFERENSI RISIKO EKSEKUTIF DAN UKURAN PE-RUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN Chandra, Jessica Cecilia; Rahardjo, Hartono; Natalia, Irene
Jurnal Akuntansi Kontemporer Vol. 8 No. 1 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i1.2577

Abstract

Tax is one of state revenue sources which is very important for supporting the sustainability of a country's development. A country needs much fund to finance development, thus the government has increased the tax revenue in RAPBN (National budget draft) 2014. This shows that the demand of public tax revenue is increasing. However, the effort to optimize the state fund from tax revenue has many obstacles. One of the obstacles to optimize the tax revenue is tax avoidance. In general, the taxpayers tend to minimalize the amount of tax that should be paid to the state. It causes the tax revenue that should be accepted by the state is not as big as the payments made by the taxpayer. Therefore, this study aimed to examine and analyze the influence of the execu-tive risk preferences and the company size towards tax avoidance in mining companies listed in Indonesia Stock Exchange 2010-2013. This research used quantitative method with hypothesis testing. The dependent variable is tax avoidance, whereas the inde-pendent variables are the executive risk preferences and the company size. The data sources were collected from Indonesia Stock Exchange website and the company’s website as secondary data. Multiple linear regression was used in data analysis technique. The result showed that the executive risk preference and the company size have significant influence on the tax avoidance. Execu-tive risk preferences have significant positive influence on tax avoidance, whereas company size has significant negative influence on tax avoidance.
ANALISIS PERBEDAAN RELEVANSI NILAI DAN ASIMETRI INFORMASI SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Esterlina, Cynthia; Lindrawati, Lindrawati
Jurnal Akuntansi Kontemporer Vol. 8 No. 1 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i1.2578

Abstract

IFRS is an international standard which has two main characteristics, namely fair value and principle based. The use of fair value resulted in financial report’s relevance, which resulting any differences in the value relevance of accounting information. In addi-tion, the characteristic of the principle-based IFRS requires more extensive disclosure to produce financial statements that are more faithful representation and it would also inflict a difference in information asymmetry. IFRS convergence in Indonesia has been initiated since January 1st, 2009 and was implemented on January 1st, 2012. Therefore, this study is aimed to analyze the difference between the value relevance and information asymmetry on the stage before and after the IFRS convergence. The re-sults showed that there is a difference in the value relevance of accounting information on the stage before and after the conver-gence of IFRS. In addition, there are differences in the asymmetry of information before and after the convergence of IFRS, there-fore the convergence of IFRS proved to enhance the value relevance of accounting information and decrease the asymmetry of information on manufacturing companies listed in Indonesian Stock Exchange so that the convergence of IFRS can improve the quality of financial statements because it helps the financial statements to be more relevance and faithful representation.
PENGARUH REWARD, PROFESIONALISME PROFESI, DAN MORAL TERHADAP INTENSITAS AUDITOR INTERNAL MELAKUKAN WHISTLEBLOWING Elimanto, Lie Sugiono; Mulia, Teodora Winda
Jurnal Akuntansi Kontemporer Vol. 8 No. 1 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i1.2579

Abstract

At this time a lot of fraud in the company that carried out by one or several people, either for personal benefit or the benefit of the company. Generally internal auditor is obliged to find and report fraud, but whistleblowing can be done by various profession-als who know about the cheating that occurred. Reward, the professionalism of the profession, and morals are three of the many things that affect a person's intention to report the fraud he knows. Reward will generally make a person interested to report fraud, attracted by the rewards that will be obtained. Professionalism profession would make one report fraud, because they feel it is an obligation of duty. High morals would make someone do something right, as reported fraud occurring. Based on the respond-ents coming from the internal auditor in Surabaya, the result that the professionalism of the profession and moral influence the intensity of the internal auditor to conduct whistleblowing, while the reward has no effect on the intensity of the internal auditors do whistleblowing, on industrial property and real estate.
ANALISIS DAN DESAIN SISTEM INFORMASI AKUNTANSI ASET TETAP PADA HOTEL G SUITES SURABAYA Effendy, Jessica Novia; Widyaningdyah, Agnes Utari
Jurnal Akuntansi Kontemporer Vol. 8 No. 1 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i1.2583

Abstract

This research is a case study of designing and analyzing about accounting information systems of fixed asset. Currently, the tourism sector as an economic activity has become a priority for the development of a number of countries. The tourism sector in Indonesia is increasingly growing, and it is spurring growth of hotel in Indonesia. Therefore, this research is about improve the accounting information systems of fixed asset in a hotel. The object of this research is Hotel G Suites Surabaya. The scope of this research is limited to the accounting information system of fixed asset that consists of acquisition cycle, maintenance cycle, and the termination cycle of fixed assets. The methods of this research are observation, interview, and documentation. The hotel has prob-lems such as loss of goods in the hotel rooms and restaurant. The hotel doesn’t have maintenance procedure and termination pro-cedure of fixed assets, even though the procedure is very important for the hotel to reduce the risk of loss of fixed assets due to errors procedure. Hotel has implemented internal control. Internal control of the hotel still has deficiency. Hotel G Suites Surabaya needs to fix the job description, organizational structure, the design of documents, use the asset number for fixed assets and the serial number for document, and also fix the purchase procedure of fixed.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA DEALER PT ASTRA INTERNATIONAL Tbk. DI SURABAYA Ivana, Dione; Wehartaty, Tineke
Jurnal Akuntansi Kontemporer Vol. 8 No. 1 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i1.2584

Abstract

At this time, Accounting Information Systems is needed by the company to face a tighter business competition. Presentation of an relevance, accurate and timeliness information is one of the key success to the company. A good Accounting Information Systems per-formance becomes very important to produce financial information and accounting management information that required in decision-making activity. The aim of this study was to find factors that can affect the performance of Accounting Information Systems. The object in this research is the employees of finance and operational department also other related departments which using Accounting Infor-mation Systems in Dealer PT Astra International Surabaya. Sample collection method used in this study is the convenience sampling method. Data in this study were analyzed using multiple linear regression technique analysis. The results of this study showed that personal technical Systems Information skills, top management support, the formalization of Systems Information Development and user education and training programs have significant positive effect on the performance of Accounting Information System. User participation in the system development process not positive influencing the performance of Accounting Information Systems.

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