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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 230 Documents
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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.
PENGARUH LABA, ARUS KAS dan ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR PROSPECTOR dan DEFENDER Andreas, Lidya; Handoko, Jesica; Harimurti, Yohanes
Jurnal Akuntansi Kontemporer Vol. 7 No. 2 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i2.2555

Abstract

Miles and Snow (1978, in Habbe and Hartono, 2001) classify corporate strategy into four typologies: prospector, defender, analyz-er, and a reactor where prospector and defender was at its extreme. Return the stock as a aims the investor will be different for the company due the defender and prospector how to operate the two companies mutually contradictory. This research aims to test the influence of earnings, cash flow, and economic value added of return stocks as an indicator for investors to predict the return on the company’s stock prospector and defender. This empirical study using consolidated financial report data and information from the Indonesian Capital Market Directory for all manufacturing companies listed on the Indonesian stock exchange. A grouping of companies in the prospector and defender using common factor analysis in accordance with previous research. Earnings, cash flow, and EVA is measured by the weighted average of ordinary shares outstanding. The results showed that only the operating cash flow has the effect on the return on the company’ stock prospector. While in the company of a defender, all variables have no effect on the return of shares. This shows there are still many other variables that can affect the return of shares. In addition the research indicates that the use of the strategy of the prospector and defender influencing variables can be the main indicator in predicting the return of shares.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAUAN MEMBAYAR PAJAK PADA PENGUSAHA DI PASAR ATOM SURABAYA Christian, Denny; Shanti, Shanti; Irawan, Ronny
Jurnal Akuntansi Kontemporer Vol. 7 No. 2 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i2.2556

Abstract

Countries need a many of funds to maintain the country and development the country. One source of funds for the government’s is a tax revenue. A very important thing in tax revenue is a willingness to pay taxes by the tax payers. But the fact is a tax levy by the government is much less than payments made by the taxpayer, this is due to the presence of obstacles, principles of taxation, namely the result of the indirect tax collections are enjoyed by taxpayer. One of the city's icon of Surabaya is Pasar Atom Surabaya where is a market many entrepreneurs open businesses and the number of visitors who flock to the entertainment venues. This is potentially a tax receipt for your country or region. The purpose of this research is to test a factor that influenced the willingness to pay taxes of entre-preneurs in Pasar Atom Surabaya. Tax paying awareness, knowledge and understanding will be taxation, the effectiveness of the tax system, and the level of confidence in the Government and legal system is the independent variable. The object of the research was a entrepreneurs in the Pasar Atom Surabaya that listed in PT. Prosam Plano. The data source is obtained by dividing the questionnaire directly to business owners, and data analysis techniques using multiple linear regression. The results of this research showed that the effectiveness of the tax system which only affect willingness to pay taxes significantly to entrepreneurs in the Pasar Atom Surabaya. While the tax paying awareness factor, knowledge and an understanding of the rules of taxation, and the level of confidence in the sys-tem of Government and laws have no effect significantly to willingness to pay taxes by employers in the Pasar Atom Surabaya.
PERANCANGAN STANDARD OPERATING PROCEDURE (SOP) SISTEM PENJUALAN DALAM RANGKA MENINGKATKAN AKTIVITAS PENGENDALIAN INTERNAL (STUDI KASUS DISTRIBUTOR BESI BETON DI SIDOARJO) Dewi, Irina Kusuma; Purwanto, Marini; Oki, Ariston
Jurnal Akuntansi Kontemporer Vol. 7 No. 2 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i2.2557

Abstract

This research is a case study research with object research CV. BJ that specializes in distributor iron concrete for building purposes. CV. BJ categorized in medium size company because it has a fairly large turnover but the operational management of sales still manual and simple. The computer is only used for the purposes of correspondence mailed course. The company had no Standard Operating Procedure (SOP) and its internal control system lacking sufficient. This research aims to analyze the sales systems and designing Standard Operating Procedure sales system in order to increase the activity of internal control of the company. With the design of this SOP, is expected to become a guideline for employees of a company, improving the company's operational activities, and improve the internal control system related to sales. The contents of this study is to identify and analyze the existing problems in the company's sales cycle and improved each of these problems procedures, the evaluation of the organizational structure and internal control and made the preparation of SOP. The data obtained by the organizational structure, job descriptions, systems and procedures of the sales cycle, and documents related to the sales cycle. The methods used in collecting the data used in this study is the interview directly with the owner and several employees, observation, and documentation. This research resulted in the design of Standard Operating Procedure (SOP) sales system as the standard guide the work of the employees so as to increase the activity of the internal control.
PENGARUH KEPERCAYAAN DAN TIPE STANDAR (US GAAP DAN IFRS) TERHADAP KEPUTUSAN INVESTOR NON PROFESIONAL Elyastuti, Cintya Cindy; Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol. 7 No. 2 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i2.2558

Abstract

Non-professional investor decisions are influenced by various factors. This experimental research is using 2x2 between subjects factorial design that aims to investigate the influence of type of standards (US GAAP and IFRS) and trust of the financial report-ing system to the decision of non-professional investors. Type of standard and trust of the financial reporting system are use to be independent variables, where the type of accounting standards is manipulated variable and trust of the financial reporting system is a measured variable. The instrument in this study using the example of experimental materials by Bailey and Sawers (2012) that adapted by researchers. Sixty-seven students magister of accounting (S2) Airlangga University Surabaya who analyzed two simi-lar companies are presented using either rules-based (US GAAP) and principles- based (IFRS) are available and complete. The analysis technique for hypothesis testing using Analysis of Variance (ANOVA) and t test. Results of the study after the trust are classified into more trust and less trust shows that the type of standard or trust alone does not affect investment decisions (alloca-tion of investment funds). Interaction between type of standard and trust influence investment decisions. However, non-professional investors are more trust and less trust in the current financial reporting system does not provide a different decision on the financial statements which use the principles-based and rules-based standards.
PENGARUH MANAJEMEN LABA AKRUAL dan RIIL TERHADAP KINERJA PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI Perdana, Williyan Putra; Lasdi, Lodovicus
Jurnal Akuntansi Kontemporer Vol. 7 No. 2 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i2.2559

Abstract

Earning management is a strategy undertaken by management to correct the information in the financial statement, this strategy has a objective to maintain their interested parties. There are two strategies of earning management, the first is earning manage-ment through arbitrary undertaking items and earning management through real activities. After Sarbanes oxley act, manage-ment prefer to use earning management through real activities rather than earning management through arbitrary undertaking items. The purpose of this quantitative study is to test and analyze the effect of audit quality moderate the activity of the real earn-ings management through accruals and activity on firm performance. The object of research is the manufacturing companies listed on the Stock Exchange (Stock Exchange Indonesia) in 2009-2012. The samples used were 51 companies by using purposive sam-pling as a sampling technique and the technique of multiple linear regression analysis as a technique of data analysis. The results showed that the quality of Big 4 auditors affect the company's performance compared to non-Big 4 audit quality due in large KAP has a great resource. In this research audit quality moderates the real earnings management negatively affect the performance of the company so that no significant effect of audit quality, audit quality while moderating accrual earnings management negatively affect the performance of companies that audit quality had no significant effect. The mechanism of the company's operating cash flow composition, production, corporate expenses, discretionary accruals, audit quality, the size of the company.
RELEVANSI NILAI INTELLECTUAL CAPITAL Wirawan, Grace; Rachmawati, Dyna; Oki, Ariston
Jurnal Akuntansi Kontemporer Vol. 6 No. 1 (2014)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v6i1.2562

Abstract

Competition and technological developments are increasing among companies, making the company needs to focus investment knowledge assets, such as intellectual capital. Intellectual capital is not reported on the balance sheet (off-balance sheet), it will reduce information relevance to investors. This research aim to test the value relevance of intellectual capital as an off-balance sheet assets. Measurement of the value relevance of intellectual capital is done by testing the relationship between intellectual capital to firm value. Intellectual capital measurement is done by two approaches, method of accounting approaches (VAICTM) and non-accounting ap-proach (content analysis). This study also aim to prove which one of those approach have most powerful value relevance of intellectual capital. Object of this research is public companies listed on Indonesia Stock Exchange in year 2012. Total sample of this research is 138 companies selected by purposive sampling technique. Hypothesis testing using multiple linear regression. The results show that the accounting approach and non-accounting approach affects the value of the company. Non- accounting approach that is more focused on information disclosed through the annual report, giving a stronger relevance than accounting approach. This suggests that the financial information is not entirely the focus for investors in assessing the company. Other information disclosed in the annual report is also one aspect to be considered by investors.
PENGARUH KUALITAS LABA TERHADAP ASIMETRI INFORMASI DAN BIAYA EKUITAS Sulaiman, Agung Putra; Lasdi, Lodovicus; Harimurti, Yohanes
Jurnal Akuntansi Kontemporer Vol. 6 No. 1 (2014)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v6i1.2563

Abstract

Investor will submit their investment when rate of return is exceeding required cost of equity. Cost of equity is defined based on various information, one of them is earning information. Earning information with good quality will be more relevant for influencing investor decision making. In the other side, Lambert, et al. (2011) found that information asymmetry related to cost of capital, which is included cost of equity, and Bhattacharya, et al. (2011) found that earning quality related to information asym-metry. Based on these findings, it supposed to be direct relation from earning quality to cost of equity and indirect relation through information asymmetry. The purpose of this quantitative research is find empirical evidence for examine and analyze mediated relation from earning quality to cost of equity through information asymmetry. The research object is manufacturing companies that is listed in Indonesian Stock Exhange in 2009. Sample of this research is 64 companies that is selected using purposive sam-pling technic. The hypothesis examination is using path analysis technic. The result of this research shows that there is no mediated relation from earning quality to cost of equity through information asymmetry. This result can be caused by some circumstances which is information asymmetry don’t support mediated relation from earning quality to cost of equity, or difference of sample or research period, or there is a difference of Indonesia stock market characteristic compared to other, or there is a difference of investor behaviour. In addition, another finding that consistent with Bhattacharya, dkk. (2012) which is direct relation is stronger compared to indirect relation, moreover in this research indirect rela-tion isn’t supported by reliable statistic evidence.
MANAJEMEN LABA MENGGUNAKAN CLASSIFICATION SHIFTING MELALUI DISCONTINUED OPERATIONS Taniadji, Vanessa; Shanti, Shanti; Dwijayanti, S, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol. 6 No. 1 (2014)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v6i1.2564

Abstract

Earnings management using classification shifting is done by changing the classification of an item in the income statement. Classification shifting does not change the company’s net profit, but the core earnings of that year will be reported too high. Earn-ings management using classification shifting may miss understand the users of financial statements, because investors are more attend to core earnings than net income. The purpose of this research is to prove whether the managers of manufacturing compa-nies in Indonesia do earnings management using classification shifting trough discontinued operations. This research is quantita-tive descriptive research with the object of this research is manufacturing companies listed on the Indonesia Stock Exchange from 1996 to 2012. The sample of this research is manufacturing companies that reported discontinued operations account in 1998 until 2011, because this research need 2 lag data and 1 lead data. Sampling in this research is purposive sampling. Source of the data in this research is the company’s financial statement and Indonesian Capital Market Directory. Data analysis techniques which is used in this research is multiple linear regression analysis. The result of this research show that the reporting of discontinued operations account doesn’t have significantly effect to core earnings. Based on that result, it can be concluded that managers of manufacturing companies in Indonesia doesn’t proven to do earnings management using classification shifting trough discontin-ued operations.

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