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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. 2 (2016)" : 5 Documents clear
ANALISIS PERBEDAAN TINGKAT KONSERVATISME SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN PROPERTI, REAL ESTAT, DAN KONSTRUKSI DI BURSA EFEK INDONESIA Gunawan, Listiarini; Lindrawati, Lindrawati
Jurnal Akuntansi Kontemporer Vol. 8 No. 2 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i2.2585

Abstract

The company, which is listed on the Indonesia Stock Exchange (IDX), are required to prepare financial statements based on accounting principles contained in the conceptual framework. One of the principles used is accounting conservatism. Before the convergence of IFRS, the measurement elements of financial statements based on historical cost, where the cost of that happened in the past is used as the basis for the present recording. After convergence of IFRS, these measurements changed using professional judgment in which the assessment is more optimistic because the company may recognize changes in the value of an element of financial statements in accordance with fair value. Therefore, this study aimed to analyze the differences in the level of conserva-tism before and after the convergence of IFRS on company property, real estate, and construction in the period 2006-2007 and 2012-2013 which is listed on the IDX. The results showed that there was no difference in the level of conservatism before and after IFRS convergence. IFRS allows companies to keep using conservatism if the method can produce the best information that can be achieved by the company. Currently the company is in a situation of high uncertainty, the company will tend to be more conserva-tive. Conservatism is also considered to be able to resolve agency problems that occur, namely the existence of information asym-metry in the preparation of financial statements that give rise to opportunities for companies to manage earnings
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN UMKM DALAM MENYUSUN LAPORAN KEUANGAN BERDASARKAN SAK ETAP Tuti, Rias; Dwijayanti, S, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol. 8 No. 2 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i2.2586

Abstract

The role of the MSMes (micro, small and medium enterprises) in boosting the economy and lowering unemployment in Indonesia is very large. However, sometimes the MSMes face some problems in the development of funding efforts. The cause is the unavail-ability of financial reports based on ETAP SAK can facilitate access to bank lending. The unavailability of financial re-ports based on the SAK ETAP on MSMes because of several factors, namely, the cost is relatively expensive to pay for experts in the fields of accounting, a lack of understanding of the SAK ETAP, complicated and the perception of MSMes who consider finan-cial reports not important to do. This research aims to obtain empirical evidence whether the giving of information and socialization, educational back-ground, level of education, size of enterprises and enterprises long effect on the understanding of MSMes in drawing up financial state-ments based on the SAK ETAP. Objects in the study of UMKM in Surabaya with number of respondents as much as 52 MSMes with characteristics of small and medium enterprises. Data retrieval in this study using a questionnaire which is then processed using logistic regression analysis. The results of the study prove that giving information and socialization, educational background, level of education and business size does not influence on the understanding of MSMes in drawing up financial statements based on the SAK ETAP. Only long influential usahalah significantly to the understanding of MSMes in drawing up financial state-ments based on the SAK ETAP.
PENGARUH TINDAKAN SUPERVISI DAN EXTERNAL LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT PADA AUDITOR DI SURABAYA Kristanti, Natalia; Lasdi, Lodovicus
Jurnal Akuntansi Kontemporer Vol. 8 No. 2 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i2.2587

Abstract

Premature termination on the audit procedures is the action taken by the auditor does not perform or ignore one or several audit procedures are required, but the auditor to document all audit procedures have been completed appropriately. Factors affect-ing this action one of them is an act of supervision and external locus of control. This study aims to examine the effect of supervi-sion measures and external locus of control on top of premature termination of audit procedures. The object of this study is the auditor in KAP Surabaya with sample 57 respondents to the survey method. The sampling technique in this research is conven-ience sampling. Data were analyzed using multiple linear regression. The results showed that the act of supervision significant negative effect on premature termination of audit procedures. External locus of control is a significant positive against premature termination on the audit procedures.
PENGARUH PENGALAMAN, DAN SKEPTISME BAGI AUDITOR DI DALAM MENDETEKSI ADANYA RED FLAGS PADA SUATU TINDAK KECURANGAN LAPORAN KEUANGAN Lesmana, Gunawan; Yudhianti, Bintang Hari; Dwijayanti, S, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol. 8 No. 2 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i2.2588

Abstract

Auditor as an independent party has an obligation to examine the company’s financial statements and stated that the fi-nancial statements are reasonable, but in carrying out the duties required expertise to identify the presence or absence of red flags so some fraud could be revealed and not mislead the users of the financial statements. This study aimed to investigate the effect of auditor’s experience and the level of auditor’s scepticism towards red flags in detecting the presence of a fraudulent financial statement. The population used in this study are all external auditors who worked on PAO(Public Accountant office) in Surabaya. The sampling technique using convenience sampling and purposive sampling, and the number of samples in this study were 45 respondents. The data comes from a questionnaire distributed to the external auditors who worked on PAO in Surabaya. Data were analyzed using multiple linear regression analysis. The results of this study indicate that there is a positive effect of variable levels of auditor’s experience and the auditor’s skepticism towards red flags.
PERBEDAAN PERILAKU MANAJEMEN LABA AKRUAL DAN RIIL: ANALISIS BERDASARKAN TAHAPAN SIKLUS HIDUP DAN UKURAN PERUSAHAAN Prasetio, Yudi Wiranata; Lasdi, Lodovicus; Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 8 No. 2 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i2.2589

Abstract

The objective of this study was to examine whether there are differences in accrual earnings management behavior and real based on life cycle stages and the size of the company. Real earnings management in this study is divided into three proxies are abnormal cash flow operation, abnormal discretionary expenses, and abnormal production costs, while the accrual earnings management is indicated with discretionary accruals. In this study the life cycle of the company are grouped according to the method of Anthony and Ramesh (1992), namely growth, mature, and stagnant, while the size of the companies grouped into three categories, namely too small, medium, and large. The sample in this study is manufacturing companies listed in Indonesia Stock Exchange (IDX) during the period 2006-2013. Find were the techniques used is purposive sampling which produces a sample of 105 companies. Statistical tool used to test the hypothesis in this study is different test parametric Paired Sample T-Test for normally distributed data and non-parametric test different Wilcoxon Signed Rank Test for distributed data is not normal. The results of this study indicate that the company is at the stage of growth and stagnant more likely to perform accrual earnings management, while at the mature stage companies tend to perform real earnings management. In addition, companies are small and medium tend to accrual earnings management, while large-sized companies tend to perform real earnings management.

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