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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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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. 9 No. 1 (2017)" : 5 Documents clear
PENGARUH OPINI AUDIT MODIFIKASI TERHADAP KEPUTUSAN PIN-JAMAN DAN KEPUTUSAN INVESTASI Sarwendah, Vincensia; Lasdi, Lodovicus; Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v9i1.2533

Abstract

The objective of this study was to examine whether the effect of the modified audit opinion of loans received by the company's decision and the decision of investment expenditure by the company. Design research is quantitative research with the hypothesis. The sample used in this study are manufacturing companies that listed in Indonesia Stock Exchange with a four year study period from 2011-2014. The independent variable of this study is a modified audit opinion, while the dependent variable is the financial constraints represented by the decision of the loan and investment decisions. The results from this study indicate that in 2011-2014, for overall modified audit opinion does not affect the decision-making loans to companies and corporate investment spending. However, an unqualified audit opinion with an explanation of the going concern paragraph affect tothe loan or investment decision because of corporate business con-tinuity uncertainty.Stable economic conditions and the majority shareholder also can determine the effect of modified audit opinion of loans and investment decisions.
ANALISIS RELEVANSI NILAI INFORMASI AKUNTANSI DAN ASIMETRI INFORMASI SEBELUM DAN SESUDAH KONVERGENSI IFRS PADA PERUSAHAAN LQ-45 Salim, Meliawati; Hariyanto, Simon; Dwijayanti, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v9i1.2534

Abstract

The Financial Accounting Standards in Indonesia has referred to IFRS. The principles of IFRS which are fair value and full dis-closure are expected to generate a certain quality of accounting information. Fair value is market-based measured while full dis-closure is explaning about disclosing all the information which are important in decision making. One of the issue caused by in-formation asymmetry is agency conflict where agent acts for his own behalf because he knows much more information rather than principal about company condition, so as the information is not relevant to be used as the source of decision making. There-fore, the aim of this study is to analyse whether the convergence of IFRS can increase the value relevance of accounting infor-mation and decrease the information asymmetry. The research design is descriptive. The object of the research are the compa-nies which are listed as LQ-45 in 2010-2014 (2012 as cutoff) with 45 companies selected by purposive sampling technique. Technique of data analysis which are used are multiple linier regression and paired t test samples. The results showed that there are increasing of value relevance of accounting information and signicicantly decreasing of the information asymmetry after IFRS convergence in Indonesia.
ANALISIS PERBEDAAN MODAL INTELEKTUAL ANTAR INDUSTRI: PERBANKAN, TELEKOMUNIKASI, DAN MANUFAKTUR Suwiji, Novie Erawati; Rachmawati, Dyna
Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v9i1.2535

Abstract

Development of information technology in the era of globalization make the business environment more dynamic. Compa-nies need a resource that can provide a competitive advantage for the company to be competitive in the business environment, namely intellectual capital. Many studies have proven the benefits of intellectual capital in various industries. Almost every in-dustry has felt the impact of the increase in intellectual capital (Luthy, 1998). But the characteristics of each industry is different, then the intellectual capital investment will be different. The hypothesis that emerged in research on certain industries have dif-ferent intellectual capital with other industries. Therefore, this study aims to demonstrate empirically the intellectual capital dif-ferences between industries, namely banking, telecommunications, and manufacturing with two methods that VAICTM and con-tent analysis. The object of this research is the corporate banking, telecommunications, and listed on the Stock Exchange in 2014 with a sample of 143 companies selected by purposive sampling technique. Hypothesis testing using different test average (inde-pendent sample T-test). The research proves that there is a difference between the intellectual capital of the banking, telecommu-nications, and manufacturing industry with content analysis. While the method VAICTM only proves that there is a difference between the intellectual capital of the banking and manufacturing industry. Analysis report of VAICTM method proves that the manufacturing industry has the intellectual capital that is higher than the two other industries. While content analysis method proves that telecommunications industry has the intellectual capital that is higher than the banking and manufacturing industry.
PENGARUH PERSISTENSI LABA, BETA, DAN CORPORATE SOCIAL RE-SPONSIBILITY DISCLOSURE TERHADAP EARNINGS RESPONSE COEF-FICIENT PADA PERUSAHAAN JASA DI BURSA EFEK INDONESIA Wardaya, Riyanto Adiguna; Lindrawati, Lindrawati
Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v9i1.2536

Abstract

Every company in developing a business has two alternatives, namely funding from creditors and investors. Investors need information about the company in making investment decisions. Information is the most profit responded by investors be-cause it provides an overview of the performance of the company, to measure the level of income, can use the Earnings Response Coefficient(ERC), a strong market response to earnings information is reflected in the high ERC. The purpose of this study was to examine and analyze the persistence of earnings, beta, and corporate social responsibility disclosure of the ERC. The study design was quantitative with the hypothesis. The data in the form of quantitative and qualitative research in the form of an annual report period 2012-2013, the stock price data and Composite Stock Price Index (CSPI) period of 2 days, 1 day prior to the announcement of the annual report, one day the announcement of the annual report. The object of research is a service company that is listed on the Indonesia Stock Exchange 2012-2013 period. Data were analyzed using multiple linear regression analysis. The analysis showed that the earnings persistence significant positive effect on the ERC, beta significant negative effect on the ERC and corpo-rate social responsibility disclosure no significant effect on the ERC. This suggests that investors may still provide a greater re-sponse to earnings information than social responsibility report in making investment decisions that are not found significant influence.
ANALISIS DAN PERANCANGAN SISTEM INFORMASI PERSEDIAAN UNTUK MENINGKATKAN PENGENDALIAN INTERNAL (STUDI KASUS PADA PT LOMAX) Widjijono, Vania Haryanto; Wehartaty, Tineke
Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v9i1.2537

Abstract

Inventory of raw materials is one of important asset for companies especially for manufacturing company. Therefore, companies require a good information system and internal control for their own inventory. Without an adequate information sys-tem and internal control, the effectiveness and efficiency of the operation will be hard to achieved. Researcherstried to do research of raw material inventory information system at PT Lomax Surabaya. PT Lomax Surabaya is a manufacturing company that pro-duce machines. The research method conducted is a case study using qualitative data. Data analysis techniquesis started from the evaluation of running raw material inventory information systems, evaluation of user requirements for information systems, eval-uation of internal controls, and the computerized design of raw material inventory information system. Result of this research is the design of raw material inventory information systems that can improve not only internal control but also effectiveness and efficiency of operation of the company. A new system will be able to reduce the risk of recording errors, to improve quality of raw material inventory information and to issue an accurate and timely report.

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