Jurnal Akuntansi Kontemporer
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.
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<![CDATA[PENGARUH PERSISTENSI LABA, BETA, DAN CORPORATE SOCIAL RE-SPONSIBILITY DISCLOSURE TERHADAP EARNINGS RESPONSE COEF-FICIENT PADA PERUSAHAAN JASA DI BURSA EFEK INDONESIA ]]>
<![CDATA[Wardaya, Riyanto Adiguna]]>;
<![CDATA[Lindrawati, Lindrawati]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v9i1.2536
<![CDATA[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.]]>
<![CDATA[ANALISIS DAN PERANCANGAN SISTEM INFORMASI PERSEDIAAN UNTUK MENINGKATKAN PENGENDALIAN INTERNAL (STUDI KASUS PADA PT LOMAX) ]]>
<![CDATA[Widjijono, Vania Haryanto]]>;
<![CDATA[Wehartaty, Tineke]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v9i1.2537
<![CDATA[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.]]>
<![CDATA[PENERAPAN PSAK KONVERGENSI IFRS TERHADAP RELEVANSI NILAI INFORMASI AKUNTANSI DAN ASIMETRI INFORMASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Kuntjoro, Victoria]]>;
<![CDATA[Lindrawati, Lindrawati]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 9 No. 2 (2017) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v9i2.2538
<![CDATA[IFRS is an accounting standard that emphasizes the use of fair value. The use of fair value is a fulfillment of “relevance” qualitative characteristics, so IFRS can increase the value relevance of accounting information. Value relevance of accounting information is measured using price model and return model. IFRS also requires the “full disclosure”, so that the use of IFRS can reduce the information asymmetry. Currently, IFRS has been converged into PSAK. IAI establish that the convergence of IFRS which refers to IFRS effective January 1, 2009 was implemented on January 1, 2012. Therefore, the aim of this study is to examine and analyze whether the implementation of PSAK-IFRS convergence can improve the value relevance of accounting information and make a difference in information asymmetry. The research design for the value relevance of accounting information is descrip-tive. While for information asymmetry is qualitative with hypothesis. The object of the research is manufacturing companies listed on the Indonesian Stock Exchange in 2010-2013 with a sample of 50 companies selected by purposive sampling technique. Tech-niques of data analysis used are simple linier regression, multiple linier regression, and Wilcoxon test. The results showed that based on price model, the use of PSAK-IFRS convergence can increase the value relevance of accounting information. While based on the return model, the implementation of PSAK-IFRS convergence can not increase the value relevance of accounting infor-mation. The results of this study also showed that there is no information asymmetry difference before and after implementation of PSAK-IFRS convergence.]]>
<![CDATA[PENGARUH MANAJEMEN LABA RIIL TERHADAP TINGKAT KEPATUHAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Lau, Serlina Kiik]]>;
<![CDATA[Lasdi, Lodovicus]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 9 No. 2 (2017) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v9i2.2539
<![CDATA[The objective of this research is to test and analyse the effect of real earning management to level of compliance of disclo-sure corporate social responsibility. Factors that measured in the affect of corporate social responsibility is real earning manage-ment with three proxy (abnormal cash flow from operation, abnormal production costs, and abnormal discretionary expenses. The research is designed with quantitative approach with hypothesis. The data used is quantitative data in the form of information about CSR activity and financial statement. The research object is manufacturing company that is listed in Indonesia Stock Ex-change in 2013-2015. The data analysis technique that used in this research is multiple linear regression. The result of this re-search shows the abnormal cash flow from operation and abnormal discretionary expenses does not have significant effect to level compliance of disclosure corporate social responsibility. Abnormal production costs has significant positive effect to level compli-ance of disclosure corporate social responsibility, this is indicated by the mean value of abnormal production costs that positive, it’s showed real earning management through abnormal production costs. This shows that companies in Indonesia tends to increase profits through increased production that resulted to increased level of compliance of disclosure corporate social responsibility.]]>
<![CDATA[ANALISIS PENGARUH PENGUNGKAPAN SEGMEN OPERASI TERHADAP RISIKO INVESTASI ]]>
<![CDATA[Handayani, Nenik]]>;
<![CDATA[Rachmawati, Dyna]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 9 No. 2 (2017) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v9i2.2540
<![CDATA[This study aims to prove empirically the disclosure of operating segments to investment risk. In this study the risk is ex-pected to decrease with the disclosure of operating segment as the basis of investment consideration. The disclosure of operational seg-ments in this study is proxied through quality and quantity, the use of 2 proxies to measure segment disclosure is expected to provide empirical evidence regarding which proxies are more appropriate for measuring disclosure of operating segments. This research uses quantitative design with compound regression hypothesis test. The object of this research is manufacturing company period 2011-2015, with total of 81 observation data. The data used in the form of annual reports of manufacturing companies 2011-2015 period listed in Indonesia Stock Exchange. The results showed that both the quality and the amount of disclosure of the operating segment did not affect the investment risk. This indicates that the quality and number of operating segment disclosures has not been an appropriate proxy for measuring the disclosure of operating segments. The results of this study also shows that firm size has a negative effect on corporate risk, while the level of leverage has a positive effect on investment risk.]]>
<![CDATA[ANALISIS PENGARUH INSENTIF PAJAK TERHADAP PENGHINDARAN PAJAK PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011-2015) ]]>
<![CDATA[Rombe, Astriditta]]>;
<![CDATA[Rahardjo, Hartono]]>;
<![CDATA[Hartanto, Susanna]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 9 No. 2 (2017) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v9i2.2541
<![CDATA[This study aims to prove empirically the disclosure of operating segments to investment risk. The object of research us-ing population of manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2015. The sampling technique used purposive sampling technique based on predetermined criteria. The test results showed that tax incentive is positive the tax incentive the avoidance, with significant use of GAAP ETR but not significant using Current ETR. Debt to equity ratio is signif-icant the tax avoidance, while return on assets and firm size (size) does not affect the tax avoindance if using proxy GAAP ETR. The test results when viewed using proxy Current ETR find that the return on asset significant to tax evasion, while the debt to equity ratio and firm size (size) has no effect on tax avoidance.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY, REAL ESTATE AND BUILDING YANG TERDAFTAR DI BEI TAHUN 2013-2015 ]]>
<![CDATA[Selano, Elysabet Christy Diandra]]>;
<![CDATA[Tedjasuksmana, Budianto]]>;
<![CDATA[Wardani, Rr. Puruwita]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 9 No. 2 (2017) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v9i2.2542
<![CDATA[This study aimed to analyze the factors that influence the tendency of fraudulent financial statement with analysis of the fraud triangle. The samples used by the company of property, real estate and building construction which listed at Indonesia Stock Exchange in the 2013-2015 period. The result showed that the variable of financial stability as measured by the ratio of asset change and variable of external pressure as measured by leverage did not find the influence on tendency of fraudulent financial statement. While, variables of financial target as measured by ROA, nature of industry as measured by inventory, ineffective monitoring as measured by BDOUT and rationalization as measured by audit report show that influence on tendency of fraudu-lent financial statement.]]>
<![CDATA[ANALISIS KUALITAS INFORMASI AKUNTANSI SEBELUM dan SESUDAH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS PADA PERUSAHAAN MANUFAKTUR TBK ]]>
<![CDATA[Halim, Lina]]>;
<![CDATA[Shanti, Shanti]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v7i1.2550
<![CDATA[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.]]>
<![CDATA[PENGARUH VOLATILITAS PENJUALAN dan KINERJA LABA TER-HADAP INFORMASI ASIMETRI DENGAN KUALITAS PELAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN LQ 45 ]]>
<![CDATA[Martha, Nessi Felicia]]>;
<![CDATA[Handoko, Jesica]]>;
<![CDATA[Harimurti, Yohanes]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v7i1.2551
<![CDATA[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.]]>
<![CDATA[PENGARUH OPINI AUDIT GOING CONCERN TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK SECARA SUKARELA DENGAN KARAKTERISTIK KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Joviana, Theresia Monica]]>;
<![CDATA[Pikir, Toto Warsoko]]>;
<![CDATA[Oki, Ariston]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v7i1.2552
<![CDATA[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.]]>
